Law Commons^™

California's Bank And Corporation Tax Volume Iii: Unitary Apportionment And World Wide Combination, Assembly Revenue And Taxation Committee

California Assembly

No abstract provided.

Background Information On California's Bank And Corporation Tax Volume I: Federal Conformity Issues, Assembly Revenue And Taxation Committee

California Assembly

No abstract provided.

Background Information On California's Bank And Corporation Tax Volume Ii: Unitary Method Of Apportionment, Assembly Revenue And Taxation Committee

California Assembly

No abstract provided.

California's Contributions To State And Local Taxation, Frank M. Keesling

BYU Law Review

No abstract provided.

Implementation Of Proposition 13 Volume I: Property Tax Assessment, Assembly Revenue And Taxation Committee

California Assembly

No abstract provided.

California's Inheritance Tax: A Background Report, Assembly Revenue And Taxation Committee

California Assembly

No abstract provided.

California's New Property Tax Assessment System, Assembly Revenue And Taxation Committee

California Assembly

Legislative history, summary of provisions, and text of AB 1488 (Chapter 242 Statutes of 1979) and SB 17 (Chapter 49 - Statutes of 1979).

Roden V. K & K Land Management, Inc., 368 So. 2d 588 (Fla. 1978), James H. Burgess, Jr.

Florida State University Law Review

Ad Valorem Taxation-AGRICULTURAL CLASSIFICATIONS-THE CONTINUING PREFERENTIAL TAX TREATMENT ACCORDED THE FLORIDA LAND SPECULATOR

Issues In Federal, State, And Tribal Taxation Of Reservation Wealth: A Survey And Economic Critique, Russel Lawrence Barsh

Washington Law Review

This article will consider the most important Indian tax decisions, comparing the intended results of the decisions in the context of congressional Indian law with their probable economic consequences. Part II briefly reviews the main factors essential for proper economic evaluation of a tax. Part III critically surveys recent law of federal taxation of reservation wealth. Part IV similarly surveys and criticizes decisions regarding state taxation of reservation wealth. Part V offers alternate resolutions for state-Indian taxation disputes. In Part VI, the article proposes a framework for applying tax economics productively to the problem of meeting tribal revenue needs.

Proposition 13, Property Transfers, And Real Estate Markets, Frederick Balderston, J. Michael Heyman, Wallace F. Smith

California Agencies

Prepared, Fall, 1978, for the Commission on Government Reform, State of California with support from the U.S. Department of Housing and Urban Development Research Grant H-2944-G.

A Municipality's Interest In An Electrical Power Generating Facility : Some Tax Considerations, Dale C. Hatch

BYU Law Review

No abstract provided.

Report Of The Task Force On Property Tax Administration, Assembly Committee On Revenue And Taxation

California Assembly

No abstract provided.

Tax Exempt Property And The Cities: Striking A Balance, Richard Pomp

Faculty Articles and Papers

All states grant a property tax exemption to certain non-profit organizations. Tax-exempt property further erodes many cities’ tax bases. Connecticut has recently adopted legislation in an attempt to solve this problem. This legislation, proposed by Professor Richard D. Pomp, provides municipalities with state subsidies for property taxes lost due to tax-exempt hospitals and colleges.

This article is the reprinted testimony of Professor Pomp before the Connecticut State Finance Committee. Professor Pomp outlines the proliferation of tax-exempt property in Connecticut, which contributes to forgone revenue for major cities. Tax-exempt property not only results in diminished tax revenue, but also imposes additional …

California's Taxation Of Timber And Timberland, Assembly Revenue And Taxation Committee

California Assembly

No abstract provided.

Kentucky Law Survey: Kentucky Taxation, Frederick W. Whiteside Jr., John R. Harman

Kentucky Law Journal

No abstract provided.

Seattle School District No. 1 V. State--Demise Of The Pygmy, Warren C. Thompson Iii

Seattle University Law Review

This Comment discusses how the Washington Supreme Court's holdings regarding the constitutionality of the Washington system of funding grade school education through state funds and local property tax levies.

The Effects Of Selected Tax Reform And School Finance Proposals On The Equalizing Tendencies Of State Aid To Michigan Public School Districts, Dorothy R. Hildebrand

Dissertations

Problem. The purpose of this study was to determine the effects selected tax reform and school finance proposals would have on the equalizing tendencies of state aid to Michigan school districts. The study focused on nine finance revisions as follows: The Tisch proposal which would make 50 percent cuts in all real property values; the Siljander proposal which would make 60 percent cuts in the value of some classifications of real property; two variations of the Tisch and Siljander proposals which would specify even larger reductions in property values than the original proposals; two variations of the Siljander proposal which …

Hughes V. Oklahoma: The Court, The Commerce Clause, And State Control Of Natural Resources, Walter Hellerstein

Scholarly Works

The Supreme Court's recent Commerce Clause opinions reflect an apparent effort to rationalize and modernize the analytical framework for delineating the implied restraints that the Clause imposes on state legislation. In the state tax field, the Court has articulated a coherent set of criteria controlling the validity of state taxes on interstate commerce and has discarded doctrine inconsistent with these standards. In the state regulatory context, the Court has likewise enunciated meaningful decisional principles governing the constitutionality of state regulations affecting interstate commerce and has applied them without substantial concern for their impact on its precedents of an earlier era. …