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Full-Text Articles in Law

Taxation, Craig D. Bell Nov 2014

Taxation, Craig D. Bell

University of Richmond Law Review

This article reviews significant recent developments in the laws affecting Virginia taxation. Each section covers legislative changes, judicial decisions, and selected opinions or pronouncements from the Virginia Department of Taxation (the "Tax Department") and the Virginia Attorney General over the past year.


It Takes A Federalist Village: A Revitalized Property Tax As The Linchpin For Stable, Effective K-12 Public Education Funding, Mildred Wigfall Robinson Jan 2014

It Takes A Federalist Village: A Revitalized Property Tax As The Linchpin For Stable, Effective K-12 Public Education Funding, Mildred Wigfall Robinson

Richmond Public Interest Law Review

Public education in the United States is a big business. In the fall of 2011, more than 55.5 million students from kindergarten through 12th grade were expected to enroll in the nation's public schools at a total cost of $599,145,678,000. Though it is a service provided by local governments, its cost is borne by local, state, and, to a more limited extent, federal taxpayers. Providing public education is a massive undertaking and no one level of government can solely bear its cost. Governmental revenue sources, from which allocated shares of expense are presently borne, differ. Local funding is provided predominately …


It Takes A Federalist Village: A Revitalized Property Tax As The Linchpin For Stable, Effective K-12 Public Education Funding, Mildred Wigfall Robinson Jan 2014

It Takes A Federalist Village: A Revitalized Property Tax As The Linchpin For Stable, Effective K-12 Public Education Funding, Mildred Wigfall Robinson

Richmond Journal of Law and the Public Interest

Public education in the United States is a big business. In the fall of 2011, more than 55.5 million students from kindergarten through 12th grade were expected to enroll in the nation's public schools at a total cost of $599,145,678,000. Though it is a service provided by local governments, its cost is borne by local, state, and, to a more limited extent, federal taxpayers. Providing public education is a massive undertaking and no one level of government can solely bear its cost. Governmental revenue sources, from which allocated shares of expense are presently borne, differ. Local funding is provided predominately …