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Articles 1 - 10 of 10
Full-Text Articles in Taxation-State and Local
Preferential Property Tax Treatment Of Farmland And Open Space Under Michigan Law, Ronald Henry
Preferential Property Tax Treatment Of Farmland And Open Space Under Michigan Law, Ronald Henry
University of Michigan Journal of Law Reform
This note will attempt to explain the new Michigan statute and evaluate the effectiveness of this type of legislation as a means of preserving open space and farmland from conversion to more intensive use.
Real Property Tax Relief For The Elderly, Edsell M. Eady Jr.
Real Property Tax Relief For The Elderly, Edsell M. Eady Jr.
University of Michigan Journal of Law Reform
This article focuses on the elderly person's problem of coping with real property taxation. Although property taxes vary in intensity from place to place, the elderly bear a particularly heavy burden. The property tax generally does not reflect a taxpayer's ability to pay, since it is usually levied in proportion to the value of real property rather than in relation to a homeowner's income. Thus people with low incomes may have to pay a greater percentage of their incomes as real property tax than people with higher incomes. The real property tax can be a formidable problem for an elderly …
The Real Estate Investment Trust: State Tax, Tort, And Contract Liabilities Of The Trust, Trustee, And Shareholder, Michigan Law Review
The Real Estate Investment Trust: State Tax, Tort, And Contract Liabilities Of The Trust, Trustee, And Shareholder, Michigan Law Review
Michigan Law Review
This Comment will attempt to alert potential investors in and trustees of REITs to the full extent of the liabilities that they could suffer for contract debts incurred in the name of the trust and torts committed by trust personnel. Since state tax considerations also play a significant role in investment decisions, the manner in which each state taxes the REIT and its shareholders on income derived from property and business in that state will also be investigated. Finally, a rational path out of the morass created by current state law will be articulated in order to prompt renewed discussion …
The Walz Decision: More On The Religion Clauses Of The First Amendment, Paul G. Kauper
The Walz Decision: More On The Religion Clauses Of The First Amendment, Paul G. Kauper
Michigan Law Review
The principal thrust of this Article is to determine the contribution made by the Walz decision to the body of ideas that has been developed by the Court in its application of the interdependent free exercise and establishment limitations of the first amendment, to point up any distinctively new emphases, and to suggest the implications of these new ideas and emphases for important cases coming before the Court at its 1970-1971 term.
Michigan Title Examinations And The 1954 Revenue Code's New General Lien Provisions, L. Hart Wright
Michigan Title Examinations And The 1954 Revenue Code's New General Lien Provisions, L. Hart Wright
Michigan Law Review
Title examiners, and more particularly their clients, have long suffered from a controversy-limited almost exclusively to Michigan- involving the methods by which the United States Treasury Department could perfect general federal tax liens. The December 1952 issue of the Michigan Law Review carried an article by the present writer pointing up the irreconcilable difference which has existed for a quarter of a century between the type of record notice which the Treasury was willing to provide prospective bona fide purchasers et al., and the quite different and more demanding type which the Michigan Legislature insisted upon if the local offices …
Municipal Corporations--Annexation-Violation Of Due Process, Joseph M. Kortenhof S.Ed.
Municipal Corporations--Annexation-Violation Of Due Process, Joseph M. Kortenhof S.Ed.
Michigan Law Review
The City of Silver Grove brought a proceeding to incorporate within its boundaries a parcel of defendant railroad's land under a general law of annexation. It was shown that the land sought to be annexed contained nothing but switchyards, roundhouses, refrigeration plants and other facilities designed exclusively for railroad purposes. It was further shown that the city could make no use of the land nor could it benefit the land in any way since the railroad had complete electrical, sanitation and police facilities. Defendant railroad entered a remonstrance to which the city generally demurred. The trial court sustained the demurrer. …
Municipal Corporations - Constitutional Law-Exemption Of Homesteads From Taxation For State Purposes, Hobart Taylor, Jr.
Municipal Corporations - Constitutional Law-Exemption Of Homesteads From Taxation For State Purposes, Hobart Taylor, Jr.
Michigan Law Review
A taxpayer brought a class suit in his own name for the use and benefit of himself and other taxpayers against the city of Wichita Falls to have an ordinance exempting from all taxes $3,000 of the assessed taxable values of all residence homesteads of the city declared void, and for a permanent injunction restraining the city from allowing such exemption and issuing certificates therefor to owners of homesteads. The ordinance had been passed under authority of a constitutional amendment permitting a similar exemption for "state purposes." Held, a homestead is taxable under the constitution for all purposes other …
Taxation - Special Assessments - Due Process - Requirement Of Notice For Repair Of Existing Improvement, Hobart Taylor, Jr.
Taxation - Special Assessments - Due Process - Requirement Of Notice For Repair Of Existing Improvement, Hobart Taylor, Jr.
Michigan Law Review
Plaintiff brought this action against the Board of Commissioners of Wells County, Indiana, to quiet his title to 160 acres of land owned by him in the county and to enjoin enforcement of supplementary drainage assessments upon the property as permitted by Indiana law. Plaintiff contended that the statute creating drainage districts was violative of due process of law and unconstitutional in that it authorized supplementary assessments to be made by the Board of Commissioners without the same notice and hearing which was required before the original assessment could be made. On demurrer, the Wells Circuit Court held for plaintiff …
Tax Exemptions Of American Church Property, Carl Zollmann
Tax Exemptions Of American Church Property, Carl Zollmann
Michigan Law Review
The exemption from taxation of public property in the various states of the Union rests on reason and presents no difficulty. If a state were to tax its own property or the property of the counties, cities, towns and villages created by it, the burden of the ultimate taxpayer would not be lightened in the least. Since such property is not only acquired but also maintained at public expense the money necessary for this purpose must in any case be ultimately paid by the owners of private property. An attempt to tax public property would only make the bookkeeping of …
Remedies Of Illegal Taxation, Thomas M. Cooley
Remedies Of Illegal Taxation, Thomas M. Cooley
Articles
Taxation is to a nation what the circulation of the blood is to he individual; absolutely essential to life. In ordinary times it is the chief burden which government imposes upon the people, and is likely, therefore, to be the greatest source of discontent. This renders it of the utmost importance that taxation should as nearly as possible be just, and also that it should appear to those who pay it to be just. Absolute justice, however, is unattainable.