Opinion No. (1978)

REQUESTED BY: William L. Mersch, Hamilton County Attorney. What basis should be used by the county treasurer to determine the share of the Personal Property Tax Relief Fund to be received by each taxing agency in the county, as provided by section 77-202.30, 1977 Supp.?

The funds should be distributed in the same ratio as was used in 1976.

Section 77-202.30 creates the Personal Property Tax Relief Fund, which is to be used to replace some of the revenue lost because of exemptions created by sections77-202.25 to 77-202.29 and sections 77-202.36, 77-202.38, and 77-202.40. This fund is distributed…