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Full-Text Articles in Law
Ad Valorem Taxation Of Coal Property: Introduction
Ad Valorem Taxation Of Coal Property: Introduction
West Virginia Law Review
No abstract provided.
Ad Valorem Taxation Of Coal Bearing Lands In West Virginia--A Viewpoint Of The Coal Industry, Rolla D. Campbell, Lynn C. Johnson, Ernest F. Hays Ii
Ad Valorem Taxation Of Coal Bearing Lands In West Virginia--A Viewpoint Of The Coal Industry, Rolla D. Campbell, Lynn C. Johnson, Ernest F. Hays Ii
West Virginia Law Review
No abstract provided.
State And Local Taxation Of The Bituminous Coal Industry, James H. Thompson
State And Local Taxation Of The Bituminous Coal Industry, James H. Thompson
West Virginia Law Review
Few industries have presented more troublesome problems for legislators and tax administrators alike, over the years, than has bituminous coal. There are two principal reasons for this. One stems from the physical character of this resource. Lying hidden beneath the earth's surface, coal deposits not only represent an asset of uncertain worth, but also one the value of which will gradually decline as mining activity proceeds. Consequently, the task of making equitable assessments for property tax purposes would be a difficult one even for an experienced mining engineer, and sometimes may verge on the impossible for an untrained local assessor. …
Coal Reserves Should Be The Subject Of Equitable Ad Valorem Taxation, John R. Melton
Coal Reserves Should Be The Subject Of Equitable Ad Valorem Taxation, John R. Melton
West Virginia Law Review
No abstract provided.
A New Technique For Evaluating Coal Property For Ad Valorem Tax Assessment, Donald M. Bondurant
A New Technique For Evaluating Coal Property For Ad Valorem Tax Assessment, Donald M. Bondurant
West Virginia Law Review
No abstract provided.