Opinion No., (1980)
Court: Oklahoma Attorney General Reports
Number:
Visitors: 4
Judges: JAN ERIC CARTWRIGHT, ATTORNEY GENERAL OF OKLAHOMA
Filed: Dec. 10, 1980
Latest Update: Mar. 03, 2020
Summary: OPINION — AG — (1) WRITS OF GARNISHMENT AND ATTACHMENT ARE NOT AVAILABLE TO A COUNTY SHERIFF AS A MEANS OF COLLECTING DELINQUENT AD VALOREM TAXES, INCLUDING PERSONAL PROPERTY TAXES. (2) THE EXCLUSIVE AUTHORITY OR PROCEDURE AVAILABLE TO THE COUNTY SHERIFF FOR THE COLLECTION OF AD VALOREM TAXES ON PERSONAL PROPERTY IS UPON THE ISSUANCE OF A TAX WARRANT AS PRESCRIBED IN 68 Ohio St. 1979 Supp., 24306.1 [ 68-24306.1 ] COMMANDING THE LEVY UPON PERSONAL PROPERTY OR, IF NO PERSONALITY IS FOUND, UPON ANY
Summary: OPINION — AG — (1) WRITS OF GARNISHMENT AND ATTACHMENT ARE NOT AVAILABLE TO A COUNTY SHERIFF AS A MEANS OF COLLECTING DELINQUENT AD VALOREM TAXES, INCLUDING PERSONAL PROPERTY TAXES. (2) THE EXCLUSIVE AUTHORITY OR PROCEDURE AVAILABLE TO THE COUNTY SHERIFF FOR THE COLLECTION OF AD VALOREM TAXES ON PERSONAL PROPERTY IS UPON THE ISSUANCE OF A TAX WARRANT AS PRESCRIBED IN 68 Ohio St. 1979 Supp., 24306.1 [ 68-24306.1 ] COMMANDING THE LEVY UPON PERSONAL PROPERTY OR, IF NO PERSONALITY IS FOUND, UPON ANY ..
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OPINION — AG — (1) WRITS OF GARNISHMENT AND ATTACHMENT ARE NOT AVAILABLE TO A COUNTY SHERIFF AS A MEANS OF COLLECTING DELINQUENT AD VALOREM TAXES, INCLUDING PERSONAL PROPERTY TAXES. (2) THE EXCLUSIVE AUTHORITY OR PROCEDURE AVAILABLE TO THE COUNTY SHERIFF FOR THE COLLECTION OF AD VALOREM TAXES ON PERSONAL PROPERTY IS UPON THE ISSUANCE OF A TAX WARRANT AS PRESCRIBED IN 68 Ohio St. 1979 Supp., 24306.1 [68-24306.1] COMMANDING THE LEVY UPON PERSONAL PROPERTY OR, IF NO PERSONALITY IS FOUND, UPON ANY REAL PROPERTY OF THE TAXPAYER, SUBJECT TO LAWFUL EXEMPTIONS. CITE: 12 Ohio St. 1971 1151 [12-1151], 12 Ohio St. 1971 1171 [12-1171], 68 Ohio St. 1973 Supp., 24303 [68-24303], 68 Ohio St. 1973 Supp., 24305 [68-24305] (CIVIL PROCEDURE, REVENUE AND TAXATION) (MANVILLE T. BUFORD) == SEE OPINION NO. 88-583 (1988) ==
Source: CourtListener
