Taxation-State and Local Commons^™

Balancing The Carrot And The Stick: Achieving Social Goals Through Real Property Tax Programs, Ryan F. Bender

Northwestern Journal of Law & Social Policy

The sharp and growing wealth divide in the United States has elicited significant media and public attention over the past decade, with loud calls for achieving social goals through tax system change. While wealth preservation loopholes in the Internal Revenue Code can contribute to wealth inequalities, tax policies that incentivize socially responsible, tax efficient investment offer an attractive tool for estate planning professionals while also promoting social impact programs. Additionally, while direct government investments into low-income community development, land preservation, and food security are important drivers of change, tax policies that push private capital into these causes are equally important …

Defining Fishing, The Slippery Seaweed Slope, Ross V. Acadian Seaplants Ltd., Rebecca P. Totten

Ocean and Coastal Law Journal

In Maine, the intertidal zone has seen many disputes over its use, access, and property rights. Recently, in Ross v. Acadian Seaplants, Ltd., the Maine Supreme Judicial Court, sitting as the Law Court, held that rockweed seaweed in the intertidal zone is owned by the upland landowner and is not part of a public easement under the public trust doctrine. The Court held harvesting rockweed is not fishing. This case will impact private and public rights and also the balance between the State's environmental and economic interests. This Comment addresses the following points: first, the characteristics of rockweed and the …

Massachusetts Has A Problem: The Unconstitutionality Of The Tax Deed, Ralph D. Clifford

University of Massachusetts Law Review

The predominant method for collecting delinquent real estate taxes in Massachusetts is the use of the “tax deed” as authorized by Chapter 60, Sections 53-54. Under the authorized procedures, each municipality’s tax collector can execute and record a deed that transfers fee simple title to the real estate to the municipality subject to the taxpayer’s statutorily created redemption right. If the redemption right is or cannot be exercised, all of the taxpayer’s rights in the property, as well as other’s rights created by encumbrances such as mortgages, are terminated by the foreclosure process provided for in the statute. Importantly, the …

Taxation, Craig D. Bell

University of Richmond Law Review

This article reviews significant recent developments in the laws

affecting Virginia state and local taxation. Each section covers

legislative activity, judicial decisions, and selected opinions or

pronouncements from the Virginia Tax Department (the "Tax

Department") and the Virginia Attorney General over the past

year.

Claremont I And Ii - Were They Rightly Decided, And Where Have They Left Us?, John M. Lewis, Stephen E. Borofsky

The University of New Hampshire Law Review

[Excerpt] “Our children embody the enduring wonder of life. They hold our hopes for the future. We want them to be happy, to succeed in whatever they do both in work and in play. We want them to contribute to our country and the world in constructive ways.

But for these hopes to be realized our children must be educated-they must possess the requisite skills and knowledge to function well in this ever changing world. Yet, are we, as a society, meeting our responsibility to educate our children? What do we expect of our public schools? How important are these …

The Legality Of California Development Fees, Erik B. Michelsen

Pepperdine Law Review

No abstract provided.

The Commonwealth Of Pennsylvania's Antiquated And Oft-Abused Occupation Tax: A Call For Abolition, Edmund W. Appleton

University of Michigan Journal of Law Reform Caveat

Under Pennsylvania law, counties, cities, boroughs, first-class townships, municipalities, and school districts can levy an occupation tax. An occupation tax taxes an individual based on the individual’s occupation, which, historically, was considered to be a form of transferable property. Not only is the occupation tax based on an outdated model of employment practices, but it is also a source of abuse and inequity. Consequently, the occupation tax should be abolished in favor of other more just taxation models.

Taxation, Craig D. Bell

University of Richmond Law Review

No abstract provided.

Presentation: Vpr Ordinances, Benton C. Martin

Benton C. Martin

No abstract provided.

Taxation, Craig D. Bell

University of Richmond Law Review

No abstract provided.

A Complete Property Right Amendment, John H. Ryskamp

ExpressO

The trend of the eminent domain reform and "Kelo plus" initiatives is toward a comprehensive Constitutional property right incorporating the elements of level of review, nature of government action, and extent of compensation. This article contains a draft amendment which reflects these concerns.

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

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 …

Review Of Michigan And Federal Estate And Tax Planning, By P. Chirco And S. Ward, Douglas A. Kahn

Reviews

Any evaluation of a book of this nature must be made in light of its purpose and its intended audience. The authors recognize that estate and tax planning is too broad a subject to be treated comprehensively in a single volume, and, consequently, they quite properly made no effort in that direction. Rather, their apparent purpose was to furnish the non-specialist with an annotated form book containing textual discussions of tax and estate planning problems, with particular emphasis on local Michigan law.

State And Local Taxation, Paul J. Hartman

Vanderbilt Law Review

That the field of state and local taxation is bedoming much more important, as well as increasingly active, is shown by a number of recent significant major developments that are of interest and concern to taxpayers and their counsel everywhere. Ten state tax cases are already on the United States Supreme Court docket for consideration during the Term commencing October 5, 1959.' During the past term at least a half dozen important state tax cases were decided by the Supreme Court, including the epochal Northwestern-Stockham decision, which threw much of the legal profession, as well as many taxpayers, into a …

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

Washington and Lee Law Review

No abstract provided.

Tennessee Death Taxes, Charles K. Cosner

Vanderbilt Law Review

The leading articles in this symposium stress the problems which federal death duties create in the planning of estates. The purpose of this note is to discuss the Tennessee Inheritance Tax,' and to indicate how its treatment of particular types of property and forms of ownership differs from the federal succession tax.

The federal tax poses no problem to the Tennessean of moderate means in planning his estate. By some elementary advance planning, all but very substantial estates may be made free of federal tax. In no event will an estate be subject to federal tax which is valued at …

Equality In Property Assessments, H. H. Walker Lewis

Maryland Law Review

No abstract provided.

Constitutional Aspects Of Reduction In State Property Tax, Herbert M. Brune Jr.

Maryland Law Review

No abstract provided.

Remedies Of Illegal Taxation, Thomas M. Cooley

Articles

Taxation is to a nation what the circulation of the blood is to he individual; absolutely essential to life. In ordinary times it is the chief burden which government imposes upon the people, and is likely, therefore, to be the greatest source of discontent. This renders it of the utmost importance that taxation should as nearly as possible be just, and also that it should appear to those who pay it to be just. Absolute justice, however, is unattainable.

Principles That Should Govern In The Framing Of Tax Laws, Thomas M. Cooley

Articles

The problem of suitable and justtaxation is one which is forever demanding solution, butnever solved. Adam Smith gave to the world certain rules which should governin taxation, the first of which was that "The subjects of every state ought to contribute towards the support of the government as nearly as possible in proportion to their respective abilities - that is, in proportion to the revenue which they respectively enjoy under the protection of the state." While most writers on political economy have been disposed to accept this as a sound and just rule, some have objected to it that it …