Taxation-State and Local Commons^™

Religious Property Tax Exemptions In Kentucky, Paul J. Weber, Janet R. Olson

Kentucky Law Journal

No abstract provided.

Constitutional Law - Due Process - Notice By Publication Is Constitutionally Inadequate In Tax Sale Proceeding, Martin A. Geer

Scholarly Works

In 1976 the Michigan Supreme Court’s determined in Doe v. State that procedural due process requires an owner of a significant interest in real property to be given notice of the state’s foreclosure petition and a meaningful opportunity for a hearing which he may challenge the state’s claim that property taxes remain unpaid without legal justification. This casenote examines the existing legal precedent during the Doe v. State decision, the Michigan Supreme Court’s decision and analysis, and the legislature’s actions following the decision.

Review Of Real Estate Assessments - Cook County (Chicago) Vs. Remainder Of Illinois, 11 J. Marshall J. Prac. & Proc. 17 (1977), Alan S. Gantz, Dixie L. Laswell

UIC Law Review

No abstract provided.

Judicial Developments In The Taxation Of Real Property Since The Adoption Of The Illinois Constitution Of 1970, 9 J. Marshall J. Prac. & Proc. 333 (1975), Sheldon Gardner

UIC Law Review

No abstract provided.

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.

Residential Property Assessments In The City Of Buffalo: A Study Of The Use Of Administrative Discretion, George M. Hezel

Buffalo Law Review

No abstract provided.

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

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 …

Property Tax Assessment Administration In Kentucky, Walter W. Turner

Kentucky Law Journal

No abstract provided.

Public Schools: Serrano V. Priest--A Challenge To Kentucky, Jack G. Stephenson, Richard C. Stephenson

Kentucky Law Journal

No abstract provided.

Property Assessment Remedies For The Kentucky Taxpayer, Richard C. Stephenson

Kentucky Law Journal

No abstract provided.

Property Tax Revenue Assessment Levels And Taxing Rates: The Kentucky Rollback Law, William L. Stevens

Kentucky Law Journal

No abstract provided.

The Property Tax--A Withering Vine, Jerry W. Markham

Kentucky Law Journal

No abstract provided.

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.

Inequality In Real Property Tax Review, Adolph Koeppel

Buffalo Law Review

No abstract provided.

State Equalization Of Local Property Tax Assessments At Fifty Percent, Anon

Washington Law Review

The Snohomish County assessor revalued the real property in two school districts of the county. Once he had determined the true and fair value of each parcel and improvement, he computed the assessed value by utilization of a 25 percent assessment ratio. The property not included in the revaluation program was assessed at 20 percent of true and fair value. The Department of Revenue ordered the County Board of Equalization to reconvene for the purpose of equalizing assessments within the county. The order required the Board to apply uniformly a 20 percent assessment ratio or to propose a reasonable alternative, …

State Equalization Of Local Property Tax Assessments At Fifty Percent, Anon

Washington Law Review

The Snohomish County assessor revalued the real property in two school districts of the county. Once he had determined the true and fair value of each parcel and improvement, he computed the assessed value by utilization of a 25 percent assessment ratio. The property not included in the revaluation program was assessed at 20 percent of true and fair value. The Department of Revenue ordered the County Board of Equalization to reconvene for the purpose of equalizing assessments within the county. The order required the Board to apply uniformly a 20 percent assessment ratio or to propose a reasonable alternative, …

Special Treatment Of Cemeteries, David H. Getches

Publications

No abstract provided.

Book Reviews, Abraham S. Goldstein, Ivan C. Rutledge, Paul W. Bruton, Sheldon Tefft, Frank D. Emerson, William F. Willier, Forrest W. Lacey, Edward F. C. Mcgonagle

Journal of Legal Education

No abstract provided.

Uniform Property Taxation In Indiana--The Need For A Constitutional Amendment

Indiana Law Journal

No abstract provided.

Financing Industrial Development In The South, Margie F. Pitts

Vanderbilt Law Review

Proponents of public industrial building financing justify their position by pointing to the need to supplement private investment and to raise the level of per capita income in areas which have chronically suffered from this condition. The view one adopts of such financing is often couched on the high theme of free enterprise versus governmental participation. Yet the problem may also be viewed from the perspective of the South and its immediate needs.In the long run, it might well be that this program will have served to furnish a starting point for the process of development which would lead to …

Recent Cases, Law Review Staff

Vanderbilt Law Review

CONSTITUTIONAL LAW--DUE PROCESS--ADMINISTRATIVE AGENCY MAY DENY APPRISAL AND CONFRONTATION IN PURELY INVESTIGATIVE PROCEEDING

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CONSTITUTIONAL LAW--DUE PROCESS--STATE MAY DISCHARGE EMPLOYEE FOR FAILURE TO PERFORM STATUTORY DUTY TO ANSWER

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DAMAGES--REFUSAL TO INSTRUCT JURY TO CALCULATE LOSS OF EARNINGS ON THE BASIS OF NET INCOME AFTER TAXES

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EVIDENCE--ADVERSE SPOUSAL TESTIMONY--WIFE COMPELLED TO TESTIFY IN MANN ACT PROSECUTION

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FEDERAL PROCEDURE--CHANGE OF VENUE--TRANSFER OF CIVIL ACTION MUST BE TO DISTRICT HAVING STATUTORY VENUE

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FEDERAL TORT CLAIMS ACT--SUIT ALLOWED FOR NEGLIGENCE EVEN THOUGH ACCOMPANIED BY MISREPRESENTATION

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INSURANCE--FEDERAL TRADE COMMISSION--REGULATION BY STATE WHERE UNFAIR TRADE PRACTICE ORIGINATES DOES NOT OUST FTC …

State And Local Taxation -- 1960 Tennessee Survey, Paul J. Hartman

Vanderbilt Law Review

A congressional statute that became law on September 14, 1959,severely curtails the power of all state and local governments to impose net income taxes. This statute was the aftermath of the Northwestern-Stockham decision, and a series of cases soon to follow, by the United States Supreme Court, which held that neither the due process nor the commerce clause bars the way to a nondiscriminatory, properly apportioned state tax levied directly on net income derived exclusively from interstate commerce. These decisions by the Supreme Court caused such a furor in the business world that demands were soon made on Congress for …

In Rem Tax Foreclosure—Notice, Robert J. Lane

Buffalo Law Review

Covey v. Town of Sommers, 351 U. S. 141 (1956).

Taxation—Validity Of Tax Deeds, Robert Rosinski

Buffalo Law Review

Werking v. Amity Estates Inc., 2 N. Y. 2d 43, 137 N. E. 2d 321 (1956).

Taxation—Statute Of Limitations—Tax Lien Foreclosures, June A. Murray

Buffalo Law Review

L. K. Land Corp. v. Gordon, 1 N. Y. 2d 465, 136 N. E. 2d 500 (1956).

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 …

Property-Effect Of Tax Sales On Appurtenant Easement Upon Servient Estate Sold For Delinquent Taxes. [Federal]

Washington and Lee Law Review

No abstract provided.

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. …

In Rem Tax Forclosure In Erie County—Inviolable Title?, Matthew X. Wagner Sr., Robert C. Schaus

Buffalo Law Review

No abstract provided.