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QUESTION: May counties or municipalities levy personal property taxes on moving and storage companies holding certificates of public convenience and necessity from the Public Service Commission?

SUMMARY: The personal property of motor carriers or moving and storage companies holding a certificate of public convenience and necessity from the Public Service Commission, other than their motor vehicles and property temporarily held or stored for others and not held for sale or lease to customers, is not exempt from ad valorem taxation by the counties and municipalities under s. 323.15(6), F.S.,…