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Articles 1 - 16 of 16
Full-Text Articles in Taxation-State and Local
Ad Valorem Taxation Of Leasehold Interests In Governmentally Owned Property, Bonnie Roberts
Ad Valorem Taxation Of Leasehold Interests In Governmentally Owned Property, Bonnie Roberts
Florida State University Law Review
No abstract provided.
The False Promise Of Homeowner Tax Relief, David W. Wilcox
The False Promise Of Homeowner Tax Relief, David W. Wilcox
Florida State University Law Review
No abstract provided.
Defining A Fair Share: The Proposed Revision To Florida's Corporate Profits Tax, Miranda Franks, William Mcvey Smith
Defining A Fair Share: The Proposed Revision To Florida's Corporate Profits Tax, Miranda Franks, William Mcvey Smith
Florida State University Law Review
No abstract provided.
The Taxation Of Restricted-Use Property: A Theoretical Framework, Jerry A. Menikoff
The Taxation Of Restricted-Use Property: A Theoretical Framework, Jerry A. Menikoff
Buffalo Law Review
No abstract provided.
Construing The Uniform Division Of Income For Tax Purposes Act: Reflections On The Illinois Supreme Courts Reading Of The "Throwback" Rule, Walter Hellerstein
Construing The Uniform Division Of Income For Tax Purposes Act: Reflections On The Illinois Supreme Courts Reading Of The "Throwback" Rule, Walter Hellerstein
Scholarly Works
Part I of this article examines the structure and underlying policy of the Uniform Division of income for Tax Purposes Act's provisions relating to the apportionment of income arising from economic activity conducted across state lines. In particular, it considers the Act's "throwback" rule, which reapportions income ordinarily apportioned to a state in which it is not taxable to one in which it is. Part II explores in detail the Illinois court's resolution of the problem raised by GTE, namely, how to assign sales of tangible personal property, which are used as a basis for apportioning income, when such sales …
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.
Taxation: Sales Tax Exemption Of The Five Civilized Tribes, Michael D. Palmer
Taxation: Sales Tax Exemption Of The Five Civilized Tribes, Michael D. Palmer
American Indian Law Review
No abstract provided.
Discussion Draft Prepared For The Greater Hartford Chamber Of Commerce's Task Force On Tax Exempt Property, Richard Pomp
Discussion Draft Prepared For The Greater Hartford Chamber Of Commerce's Task Force On Tax Exempt Property, Richard Pomp
Faculty Articles and Papers
This Discussion Draft explains analyzes various approaches for municipalities to obtain revenue from tax-exempt property, and was prepared for the Hartford Chamber of Commerce’s Tax Force on Tax-Exempt Property.
It begins by examining the implementation of service charges, such as charges for various municipal services, in lieu of a traditional property tax. Because measuring actual consumption of services like fire and police are impractical, alternative approaches to approximate a user charge are explored.
The Discussion Draft then examines state payments to municipalities under a PILOT (payment in lieu of taxes) which Connecticut was using to offset municipal losses due to …
Religious Property Tax Exemptions In Kentucky, Paul J. Weber, Janet R. Olson
Religious Property Tax Exemptions In Kentucky, Paul J. Weber, Janet R. Olson
Kentucky Law Journal
No abstract provided.
Income Taxation In Washington: In A Class By Itself, J. Thomas Carrato, Richard W. Hemstad
Income Taxation In Washington: In A Class By Itself, J. Thomas Carrato, Richard W. Hemstad
Seattle University Law Review
The prohibition against state income tax in Washington is the result of a series of Washington Supreme Court decisions severely restricting the legislative authority to define classifications of property for taxation. The purposes of this article are to demonstrate that the Washington Supreme Court interpretations of the relevant constitutional provisions are erroneous, and to present our views of a proper analysis of the legislature's power to classify for purposes of taxation.
Spooner V. Askew, 345 So. 2d 1055 (Fla. 1976), Charles A. Johnson
Spooner V. Askew, 345 So. 2d 1055 (Fla. 1976), Charles A. Johnson
Florida State University Law Review
Ad Valorem Taxation- RATIFICATION OF FLORIDA'S AD VALOREM TAX STRUCTURE: REJECTION OF AN EQUAL PROTECTION CHALLENGE.
Taxation: State Possessory Interest Tax, Patrick E. Powers Jr.
Taxation: State Possessory Interest Tax, Patrick E. Powers Jr.
American Indian Law Review
No abstract provided.
Constitutional Law - Due Process - Notice By Publication Is Constitutionally Inadequate In Tax Sale Proceeding, Martin A. Geer
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.
Cooperative Apartments: A Survey Of Legal Treatment And An Argument For Homestead Protection, Carolyn S. Bratt
Cooperative Apartments: A Survey Of Legal Treatment And An Argument For Homestead Protection, Carolyn S. Bratt
Law Faculty Scholarly Articles
“The homestead may be a splendid mansion, a cabin or a tent,” but can it be a cooperative apartment? The supreme courts of both Florida and Georgia recently have answered this question in the negative. The Florida Supreme Court denied to a widow a homestead exemption in her deceased husband's cooperative apartment, ruling that a cooperator has no proprietary interest in the apartment, the building, or the land on which the building is situated. The Georgia Supreme Court denied a homestead tax exemption to cooperators because they lacked the characteristics of ownership needed to bring them within the constitutional exemption …