Opinion

OPINION — AG — REAL PROPERTY ANNEXED TO AN INCORPORATED TOWN AFTER JANUARY 1 OF ANY YEAR IS NOT SUBJECT TO THE LEVY OF TAXES FOR TOWN PURPOSES FOR SAID YEAR, AND THAT THE COUNTY TREASURER IS NOT AUTHORIZED TO COLLECT SUCH TAXES FOR THE YEAR IN WHICH SAID PROPERTY WAS ANNEXED. CITE: 11 O.S.H. 1044, 11 O.S.H. 1043, 68 O.S.H. 15.8 (L. G. HYDEN)