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.

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).

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.

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.

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. …