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Articles 1 - 10 of 10
Full-Text Articles in Taxation-State and Local
Getting Local Governments Where They Need To Go Without Taking Taxpayers For A Ride: "Cabs," Why They Are Used, And What Can Be Done To Prevent Their Misuse, Heather G. White
Getting Local Governments Where They Need To Go Without Taking Taxpayers For A Ride: "Cabs," Why They Are Used, And What Can Be Done To Prevent Their Misuse, Heather G. White
St. Mary's Law Journal
Abstract forthcoming
Exclusionary Zoning - An Unfair Target, Werner Z. Hirsch
Exclusionary Zoning - An Unfair Target, Werner Z. Hirsch
Pepperdine Law Review
No abstract provided.
Place Of Assessment And Taxation Of Tangible Personal Property In Indiana
Place Of Assessment And Taxation Of Tangible Personal Property In Indiana
Indiana Law Journal
No abstract provided.
Property Tax Collection Procedure In Washington, Douglas H. Eldridge
Property Tax Collection Procedure In Washington, Douglas H. Eldridge
Washington Law Review
Because of the severity of the situation resulting from delayed and partial property tax collections in recent years, various tax commissions, federal agencies, civic leagues, tax associations, and private bureaus instituted investigations seeking a remedy. One of the conclusions generally reached by investigators of property tax delinquency throughout the country has been that much of tax arrears can be attributed to "the methods that are ordinarily employed in collection." Specifically the phases of property tax collection methods which have been impugned as being conducive to delinquency are: a legal procedure neither carefully devised with the purpose of requiring prompt payment …
Schools And School Districts - School Elections - Tax Limitations - Bond Issues - Qualifications Of Electors Under Michigan Constitution, John S. Pennell
Schools And School Districts - School Elections - Tax Limitations - Bond Issues - Qualifications Of Electors Under Michigan Constitution, John S. Pennell
Michigan Law Review
The plaintiff submitted to the school district electors two propositions: (1) that of increasing the tax limitation from 1.5 per cent to 1.802 per cent of the assessed valuation, and (2) that of bonding the school district in the amount of $182,600 for improvements. Both at the registration of voters, and at the election, the qualifications of the electors were tested by the school code. On the tax limitation question, all registered school electors were permitted to vote. On the question of the bond issue, only those registered electors who owned property assessed for school taxes in the district were …
Taxpayers' Remedies—Washington Property Taxes, Breck P. Mcallister
Taxpayers' Remedies—Washington Property Taxes, Breck P. Mcallister
Washington Law Review
The purpose of the discussion that follows is to consider the great variety of procedural devices that were developed largely by the courts prior to the anti-injunction statute of 1931, and to consider them in their setting in the tax machinery of the state. That statute represented an important shift in policy but until it is considered against the background of earlier available remedies it is difficult to understand the part that it will play in the future. Some consideration will also be given to the scope of judicial review as developed by the courts and the relation of this …
Taxation - Jurisdiction To Tax Intangibles - Business Situs, William Stout Gordon
Taxation - Jurisdiction To Tax Intangibles - Business Situs, William Stout Gordon
Michigan Law Review
The appellant, a Delaware corporation doing business in Minnesota, held the controlling interest in the stock of a large number of banks in numerous states. It transacted its corporate business and fiscal affairs in Minnesota and maintained a business office there. A property tax was imposed by Minnesota upon appellant's shares of stock in Montana and North Dakota state banking corporations. Appellant contended that, since Montana and North Dakota had imposed a property tax on the same shares, the Minnesota tax was contrary to the Fourteenth Amendment. The Court held that the shares of stock had acquired a "business situs" …
Taxation - Situs Of Intangibles - Business Situs, Michigan Law Review
Taxation - Situs Of Intangibles - Business Situs, Michigan Law Review
Michigan Law Review
A manufacturing corporation incorporated in Delaware and maintained a nominal office there, but had branch offices and factories in several states. Its principal office was in West Virginia. All contracts made by the branch offices were subject to approval by the home office and withdrawals from the bank deposits in the several states were under the control of the home office. A West Virginia statute placed an ad valorem property tax on corporations whose bank deposits and accounts receivable were "liable to taxation." The state court applied the statute to the bank deposits in banks outside the state and to …
The Fifteen Mill Tax Amendment And Its Effect, E. Blythe Stason
The Fifteen Mill Tax Amendment And Its Effect, E. Blythe Stason
Michigan Law Review
This article, dealing with problems arising under the Michigan Tax Limitation Amendment, should be of general interest. The movement to reduce taxes on property is nation-wide, as Mr. Stason says. One form which the movement has taken has been to limit, by constitutional provision, the amount of tax which may be levied on property. Seventeen States already have such limitations and others may be expected to give consideration to like measures