Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2015

Property Tax Annotations

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Annotation 630.0040

630.0040 Situs. Where a linen supply company is operating totally intrastate, Property Tax Rule 205 (a) indicates that situs is the place where the linen is returned for cleaning. It is not correct to assess the average amount of linen supplies in a county even though the linen is returned to a business location in another county for cleaning. Assessing movable property on the basis of "average presence" has been upheld by the courts where two or more states were involved; however, situs must be determined under Rule 205 (a) where the movement is solely between counties within this state. LTA 4/16/1979 (No. 79/75).