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- Unitary apportionment (7)
- Property tax (6)
- Prop 13 (5)
- Proposition 13 (5)
- Taxation exemptions (4)
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- California Proposition 19 (2)
- Inheritance tax (2)
- Local revenue sharing (2)
- Administrative review (1)
- Allegheny pittsburgh coal co. v. county commission (1)
- Assembly Committee on Revenue and Taxation (1)
- Bank and corporation tax (1)
- Board of Equalization (1)
- California State Board of Equalization (1)
- California tax law (1)
- California taxes (1)
- City tax ordinance (1)
- Construction of City Charter (1)
- Delegation of Taxing Power (1)
- Equal protection (1)
- Estoppel (1)
- Governmental agencies (1)
- Highway maintenance (1)
- Inheritance and gift tax (1)
- Insurance companies (1)
- License tax (1)
- Liquor license (1)
- Motor Vehicle Transportation License Tax Law (1)
- Municipal Corporations (1)
- Power to License or Tax (1)
- Publication Year
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Articles 31 - 60 of 64
Full-Text Articles in Taxation-State and Local
The Property Tax Four Years After Proposition 13, Assembly Revenue And Taxation Committee, Assembly Local Government Committee
The Property Tax Four Years After Proposition 13, Assembly Revenue And Taxation Committee, Assembly Local Government Committee
California Assembly
With the passage of Prop. 13 in June 1978, the property tax, a one hundred twenty-eight year old tax source, was radically changed. The rate of tax was limited to one percent of value (plus a rate for prior voted indebtedness) and the base of the tax was changed from fair market value for all property to acquisition value for most local real property and a fair market value for the balance of taxable property in California.
California's Bank And Corporation Tax Volume Vi: Unitary Method Of Apportionment: New Developments, Assembly Revenue And Taxation Committee
California's Bank And Corporation Tax Volume Vi: Unitary Method Of Apportionment: New Developments, Assembly Revenue And Taxation Committee
California Assembly
No abstract provided.
Timber Yield Tax Revenue Allocation, Assembly Revenue And Taxation Committee
Timber Yield Tax Revenue Allocation, Assembly Revenue And Taxation Committee
California Assembly
No abstract provided.
California's Bank And Corporation Tax Volume Iv: Unitary Method Of Apportionment: A Second Look, Assembly Revenue And Taxation Committee
California's Bank And Corporation Tax Volume Iv: Unitary Method Of Apportionment: A Second Look, Assembly Revenue And Taxation Committee
California Assembly
No abstract provided.
California's Bank And Corporation Tax Volume V: Exerpts From Hearing - Unitary Method Of Apportionment: A Second Look, Assembly Revenue And Taxation Committee
California's Bank And Corporation Tax Volume V: Exerpts From Hearing - Unitary Method Of Apportionment: A Second Look, Assembly Revenue And Taxation Committee
California Assembly
No abstract provided.
No-Property-Tax Cities After Proposition 13, Assembly Revenue And Taxation Committee, Assembly Local Government Committee
No-Property-Tax Cities After Proposition 13, Assembly Revenue And Taxation Committee, Assembly Local Government Committee
California Assembly
No abstract provided.
The California Inheritance And Gift Tax Before And After Ab 2092 (Dedder) Chapter 634, Statutes Of 1980, Assembly Revenue And Taxation Committee
The California Inheritance And Gift Tax Before And After Ab 2092 (Dedder) Chapter 634, Statutes Of 1980, Assembly Revenue And Taxation Committee
California Assembly
No abstract provided.
Proposition 13 Assessment Issues, Assembly Revenue And Taxation Committee
Proposition 13 Assessment Issues, Assembly Revenue And Taxation Committee
California Assembly
A Briefing Book for oversight hearings by the Assembly Revenue and Taxation Committee.
California's Bank And Corporation Tax Volume Iii: Unitary Apportionment And World Wide Combination, Assembly Revenue And Taxation Committee
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
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
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
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'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'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
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
Report Of The Task Force On Property Tax Administration, Assembly Committee On Revenue And Taxation
California Assembly
No abstract provided.
California's Taxation Of Timber And Timberland, Assembly Revenue And Taxation Committee
California's Taxation Of Timber And Timberland, Assembly Revenue And Taxation Committee
California Assembly
No abstract provided.
The Impact Of Proposition 13 (The Jarvis-Gann Property Tax Initiative) On Local Government Programs And Services, Assembly Committee On Local Government, Assembly Committee On Revenue And Taxation
The Impact Of Proposition 13 (The Jarvis-Gann Property Tax Initiative) On Local Government Programs And Services, Assembly Committee On Local Government, Assembly Committee On Revenue And Taxation
California Assembly
No abstract provided.
Statistics Of California State Inheritance Tax, Fiscal Years 1975-76 And 1976-77, Office Of State Controller
Statistics Of California State Inheritance Tax, Fiscal Years 1975-76 And 1976-77, Office Of State Controller
California Agencies
No abstract provided.
Statistics Of California State Inheritance Tax, Fiscal Years 1973-74 And 1974-75, Office Of State Controller
Statistics Of California State Inheritance Tax, Fiscal Years 1973-74 And 1974-75, Office Of State Controller
California Agencies
No abstract provided.
Santa Fe Transp. Co. V. State Board Of Equalization, Jesse W. Carter
Santa Fe Transp. Co. V. State Board Of Equalization, Jesse W. Carter
Jesse Carter Opinions
Taxes were improperly refunded to a common carrier because intracity operations which were an inseparable part of intercity operations could not be considered exempt from the gross receipts tax.
Prince V. San Francisco [Dissent], Jesse W. Carter
Prince V. San Francisco [Dissent], Jesse W. Carter
Jesse Carter Opinions
The Legislature could properly require that veterans sign a non-subversive affidavit in order to be eligible for a tax exemption.
People's Church Of San Fernando Valley, Inc. V. County Of Los Angeles [Dissent], Jesse W. Carter
People's Church Of San Fernando Valley, Inc. V. County Of Los Angeles [Dissent], Jesse W. Carter
Jesse Carter Opinions
Trial court improperly held that taxpayer was entitled to exemption even though taxpayer refused to comply with statutory mandate requiring affirmance that it did not advocate violent overthrow of government because statute was reasonable regulation.
First Methodist Church V. Horstmann [Dissent], Jesse W. Carter
First Methodist Church V. Horstmann [Dissent], Jesse W. Carter
Jesse Carter Opinions
Church taxpayers were not entitled to tax exemption because they refused to execute non-subversive oath that was statutorily and constitutionally required. Non-subversive oath could validly be required of churches as condition to granting exemption.
Speiser V. Randall [Dissent], Jesse W. Carter
Speiser V. Randall [Dissent], Jesse W. Carter
Jesse Carter Opinions
A veteran was not entitled to a veterans' tax exemption, despite that he met all requirements, because in his application, he refused to subscribe to the nonsubversive oath required by the California Constitution and by statute.
First Unitarian Church V. County Of Los Angeles [Dissent], Jesse W. Carter
First Unitarian Church V. County Of Los Angeles [Dissent], Jesse W. Carter
Jesse Carter Opinions
A church that refused to include in its property tax exemption application a required nonsubversive declaration was barred from receiving the exemption. Making an oath was contrary to the church's religious beliefs.
Los Angeles V. Belridge Oil Co., Jesse W. Carter
Los Angeles V. Belridge Oil Co., Jesse W. Carter
Jesse Carter Opinions
A taxpayer was subject to a license tax for only that portion of its gross receipts derived from sales within a city because allowing the city to levy a license tax on sales outside the city was a denial of equal protection of the law.
Glendale V. Trondsen, Jesse W. Carter
Glendale V. Trondsen, Jesse W. Carter
Jesse Carter Opinions
A charge for rubbish collection that was imposed by a city ordinance was a reasonable exercise of the police power. Residents received the benefit of rubbish collection availability notwithstanding fact that they chose not to use the services.
United States Fidelity & Guaranty Co. V. State Board Of Equalization, Jesse W. Carter
United States Fidelity & Guaranty Co. V. State Board Of Equalization, Jesse W. Carter
Jesse Carter Opinions
Taxpayers failed to make a clear case for estoppel against the taxing authority's assessment of back taxes on gross premiums because taxing authority's acceptance of taxes paid could not bind the state as to the full amount of tax lawfully due.
Fischer V. County Of Shasta [Dissent], Jesse W. Carter
Fischer V. County Of Shasta [Dissent], Jesse W. Carter
Jesse Carter Opinions
A statute authorizing the creation of a tax maintenance district which could construct street lighting on roads within the county authorized the maintenance district to construct street lighting on a state highway within the district.