How many days a year must boats be functionally located in a county to be taxable?

For a boat to be considered taxable in a county, it must be functionally located there for a minimum of 184 days within the year. This requirement is based on the premise that if a boat is present for this duration, it becomes part of the local tax base, reflecting its use and availability within that jurisdiction.

Being functionally located for 184 days indicates a significant presence and likely usage of the boat within the county, allowing the local government to impose taxes just as they would for real estate or other property. This standard is established to create fairness in taxation, ensuring that property owners who utilize local resources contribute to the community's financial needs.

In terms of the other options, a duration of 120, 150, or 365 days does not correspond with tax policy regarding boat location. Specifically, 120 and 150 days fall below the established threshold, allowing for potential non-taxable status if a boat does not meet the requirements. Meanwhile, a requirement of 365 days implies that the boat must be permanently located in the county, which is not necessary for taxation purposes. Thus, the stipulation of 184 days serves to balance the interests of both property owners and local tax authorities.