Is personal property owned by a non-resident taxable in the county where it is located?

Personal property owned by a non-resident is indeed taxable in the county where it is located. This is based on the principle that local jurisdictions have the authority to impose taxes on property that is situated within their boundaries, regardless of the owner's residency status. The rationale behind this is that local governments provide services like policing, fire protection, and infrastructure maintenance to all property within their jurisdiction, and taxation provides funding for these services.

When a non-resident owns personal property in a specific county, that property is considered to be part of the local tax base. Therefore, it becomes subject to the same taxation rules as property owned by residents. This principle helps ensure that all property, whether owned by residents or non-residents, contributes to the funding of local services.

Options suggesting that taxation is conditional upon knowing the owner or the value of the property do not align with the general taxation principle that applies based on the location of the property itself. Additionally, stating that it's only taxable if the owner is known or if the property exceeds a specific value introduces criteria that are not standard for taxation of personal property in most jurisdictions. Consequently, the straightforward answer is that personal property owned by a non-resident is fully taxable in the county where it is physically located.