Personal property includes, but is not limited to, manufactured homes, boats, motor homes, jet skis, unregistered motor vehicles, trailers, airplanes, certain appliances, and household furnishings in income-producing residential rental property.
NOTE: Personal property ownership and place of taxation shall be determined as of January 1. It is the duty of the owner to file a tax listing abstract with the listing office during the month of January to avoid penalty for late listing.