Untitled Texas Attorney General Opinion

July 9, 1951 Hon. Drew S. Davis Opinion No. V-1202 County Attorney San Augustine Cou,nty Re: The tax situs of personal San Augustine, Texas property owned by a resident of San Augustine County and Dear Mr. Davis: located in an adjoining county. You request the opinion of this office as to the taxable situs of personal property, including livestock, where the taxpayer owns such property not only in the county of his residence, but al- so in an adjoining county. There is no question as to the taxable situs of the prop- erty which he owns and which is situated in the county of his resi- dence.…