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AGO Opinions with Topic: LIABILITY FOR
AGO 1953 No. 176 >  November 25, 1953
ASSESSMENTS - HIGHWAY LANDS - LIABILITY FOR
ASSESSMENTS ‑- HIGHWAY LANDS ‑- LIABILITY FOR All lands under the jurisdiction of the Department of Highways which are situated within any incorporated city, town, diking, drainage or port district may be assessed by the authorities of such districts, for improvements specially benefiting such lands, under authority of chapter 58, Laws of 1953.  If the commission finds that such assessments are payable it may, in its discretion, order the same paid from the motor vehicle fund.
AGO 1951 No. 044 >  May 21, 1951
TAXATION - PERSONAL PROPERTY TAXES - LIABILITY FOR - VENDOR OR PURCHASER
TAXATION ‑- PERSONAL PROPERTY TAXES ‑- LIABILITY FOR ‑- VENDOR OR PURCHASER
Where personal property is sold during the year in which an assessment for taxes is made, and there is no agreement between the parties as to the payment of taxes, there is no authority for prorating such personal property taxes between the vendor and purchaser, but a purchaser who has been required to pay said taxes may have a right of recovery therefore against the vendor.
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