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In Massachusetts they do:

"All personal property situated in the commonwealth is subject to tax, unless specifically exempt by law"

http://www.mass.gov/dor/local-officials/municipal-finance-la...



True. When I lived there in the 80s, I remember getting fairly hefty annual bills for excise tax on my car. I don't know if they still do that or what classes of property were routinely taxed at the time.




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