§ 12.10.030. Tax situs of personal property.  


Latest version.
  • A.

    Definition. All personal property which has a tax situs within the municipality on January 1 of the tax year is subject to taxation. Tax situs means the principal place where an item of personal property is located, having due regard to the residence and domicile of its owner, the place where it is registered or licensed, whether it is taxed by other municipalities, and any other factors which may indicate the principal location of the property.

    B.

    Conclusive presumptions.

    1.

    Tax situs shall be conclusively presumed to be within the municipality when the property, although not within the municipality on January 1 of the assessment year, either:

    a.

    Has been or is usually, normally or regularly kept or used within the municipality;

    b.

    Has been or is kept or used within the municipality for any 90 days or more in the 12 months preceding the January 1 assessment; or

    c.

    Has been or is kept or used within the municipality for any length of time preceding January 1 of the assessment year if such presence or use is intended to be permanent. The term "permanent," as used in this subsection, means for a period of 90 days or more.

    2.

    Tax situs shall also be presumed conclusively to be within the municipality where the ownership, maintenance or use of such property requires a license or permit, and a license or permit has been issued by the state or the municipality, and:

    a.

    The property is so licensed or permit so issued and either the actual residence address or the mailing address of the licensee or permittee, or of the permissive user thereunder, is within the municipality;

    b.

    The property is so licensed or the permit so issued and the domicile of the licensee or permittee, or the permissive user thereunder, is in the municipality; this subsection is to apply expressly to, but is not limited to, situations wherein the subject property is in the custody of persons in educational institutions outside of the municipality; or

    c.

    The property is so licensed or the permit is issued and the property is permanently outside the municipality when such licensing frees the owner or user or custodian of liability for similar taxes in any other country, state or political subdivision thereof.

(GAAB 10.05.020)