Taxation-State and Local Commons^™

The False Promise Of Homeowner Tax Relief, David W. Wilcox

Florida State University Law Review

No abstract provided.

Ad Valorem Taxation Of Leasehold Interests In Governmentally Owned Property, Bonnie Roberts

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

Florida State University Law Review

No abstract provided.

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

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 …

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.

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

Kentucky Law Journal

No abstract provided.

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 …

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.

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 …

Taxation: State Possessory Interest Tax, Patrick E. Powers Jr.

American Indian Law Review

No abstract provided.

Recent Developments

American Indian Law Review

No abstract provided.

Taxation: Sales Tax Exemption Of The Five Civilized Tribes, Michael D. Palmer

American Indian Law Review

No abstract provided.

Recent Developments

American Indian Law Review

No abstract provided.

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.

State Taxation And The Supreme Court: Toward A More Unified Approach To Constitutional Adjudication?, Walter Hellerstein

Michigan Law Review

The first section of this Article examines three recent cases, each addressed to a different constitutional limitation on the scope of state tax power, that may be read as signifying a new approach: Michelin Tire Corp. v. Wages, which concerned the import-export clause; United States v. County of Fresno, which concerned the supremacy clause; and Complete Auto Transit, Inc. v. Brady, which concerned the commerce clause. Section II considers the implications of these decisions and explores -the possibility that they share an underlying doctrinal unity.

State Taxation And The Supreme Court: Toward A More Unified Approach To Constitutional Adjudication?, Walter Hellerstein

Scholarly Works

The Supreme Court's decisions delineating the constitutional limitations on state tax power have often defied rational analysis. The Court read the commerce clause as forbidding a state tax on the privilege of doing interstate business but not on the privilege of doing interstate business in corporate form. It construed the import-export clause as prohibiting a state tax on bales of imported hemp awaiting use in manufacturing but not on piles of imported ore and plywood awaiting such use. It interpreted the supremacy clause as barring a state tax upon the sale of goods to one government contractor but not to …

State Taxation And The Supreme Court: Toward A More Unified Approach To Constitutional Adjudication?, Walter Hellerstein

Scholarly Works

The Supreme Court's decisions delineating the constitutional limitations on state tax power have often defied rational analysis. The Court read the commerce clause as forbidding a state tax on the privilege of doing interstate business but not on the privilege of doing interstate business in corporate form. It construed the import-export clause as prohibiting a state tax on bales of imported hemp awaiting use in manufacturing but not on piles of imported ore and plywood awaiting such use. It interpreted the supremacy clause as barring a state tax upon the sale of goods to one government contractor but not to …

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.

State And Local Taxation, L.O. Buckland, Gary B. Andrews

Mercer Law Review

This survey covers the cases decided over the past two years, since the state and local tax section was omitted in the last annual survey. The principal activity during this period concerned ad valorem taxation, but the nature of many of these cases permits them to be noted in summary fashion. If this and previous surveys are any indication, the concern of property owners over rising ad valorem taxes is more likely to be aired in court than their concern over any other form of taxation.

As in previous surveys, this review divides the cases into the major tax areas …

Out-Of-State Collection Of State And Local Taxes, Robert A. Leflar

Vanderbilt Law Review

Validly due and payable state and local taxes often go unpaid because the absent tax debtor chooses not to pay voluntarily and has no assets from which the tax debt can be collected in the taxing state. He often has assets elsewhere, but they may be difficult for the tax creditor to discover and to reach.

Only a few years ago out-of-state assets could not be reached at all, nor could the tax debtor himself be reached except within the taxing state, in its own courts, and by its own legal processes. Formerly, no state would use its law or …

Paul J. Hartman And The Literature Of State And Local Taxation-An Appreciation, William R. Andersen

Vanderbilt Law Review

The editors of this symposium have asked me for a brief account of the contributions of Professor Hartman's published writings in the field of state and local taxation. In fairness, those contributions cannot be accounted in brief; what follows is more of a bibliography, and an appreciation...

As a final example of Hartman's concern for institutional relationships in tax policy, mention should be made of the 1959 piece on municipal income taxation.' Here, Hartman has changed lenses on his microscope and examines not the relationship between the nation and the states but that between the states and the cities. His …

Interstate Corporate Income Taxation-Recent Revolutions And A Modern Response, Eugene F. Corrigan

Vanderbilt Law Review

In recent years significant technical advances have enabled large corporations to sell into states from great distances and with a minimum of contact in those states. Nevertheless, the states and their political subdivisions are confronted with the claims of corporations that jurisdictional barriers to corporate income taxes should be raised, that improved enforcement techniques should be prohibited, and that certain classes of income should be immunized completely from state taxation. These revolutionary technical advances have created both major tax administration problems and tax administration opportunities for the states. Some of the latter, however, remain unexploited. This article examines the ramifications …

State Taxation Under The Commerce Clause: An Historical Perspective, Jerome R. Hellerstein

Vanderbilt Law Review

Although Congress has plenary power under the commerce clause to regulate state taxation of interstate commerce, that power remained virtually unexercised until 1959. As a consequence of the silence of Congress, the task of reconciling the competing interests of states, multistate businesses, and local businesses, and accommodating those interests to the needs of a national economy fell by default to the Supreme Court. The instrumentality available to the Court for dealing with the complex political, fiscal, and economic controversies inherent in state taxation of multistate business was the commerce clause (augmented by due process restrictions and,to a lesser extent, the …

"Solicitation" And "Delivery" Under Public Law 86-272: An Uncharted Course, Paul J. Hartman

Vanderbilt Law Review

In 1959, in response to pressure from multistate business and over the protest of state tax authorities and others, Congress passed Public Law 86-272 limiting the power of state and local governments to tax net income derived from interstate commerce.' The provisions of Public Law 86-272, briefly stated, prohibit state or local governments from imposing net income taxes on sellers of tangible personal property whose business activities in the state are limited to one or more of the following:. solicitation of orders for sales of tangible personal property by the seller or his own representative when the orders are sent …

State Taxation Of Interstate Business And The Supreme Court, 1974 Term: Standard Pressed Steel And Colonial Pipeline, Walter Hellerstein

Scholarly Works

It was an item of more than routine interest when the Supreme Court, late in the 1973 term, noted probable jurisdiction in two cases raising issues of central importance with respect to state tax power over interstate business. Standard Pressed Steel Co. v. Department of Revenue presented critical questions concerning due process and commerce clause limitations on a state's power to impose an unapportioned gross receipts tax on an interstate vendor; Colonial Pipeline Co. v. Traigle posed the recurring and unresolved question of the scope and vitality of the doctrine that the “privilege” of doing interstate business is immune from …

Kentucky Law Survey: Kentucky Taxation, Frederick W. Whiteside Jr., Edward J. Buechel

Kentucky Law Journal

No abstract provided.

The Michigan Single Business Tax Act: A Blueprint For Ohio, Robert M. Wilson

Cleveland State Law Review

This note will explore some of the major provisions of the Michigan Single Business Tax Act (SBTA), focusing upon those areas Michigan has treated in a manner different from that of other states. Initially, the various types of state business taxes will be introduced. Each tax's strengths and weaknesses will be explored so that the SBTA can be evaluated in relation to the other types of taxes the Michigan legislature might have chosen. Next, the note will address the problem of the allocation of income of multistate businesses. There are also the questions of how to define "taxable income" and …

Special Purpose Taxation Districts: Coming Or Going?, John E. Juergensmeyer

University of Richmond Law Review

Special purpose taxing districts, as an instrument of local government, have been widely criticized and commonly blamed for many of the problems of "urban sprawl." However, despite repeated and extensive criticism, and continual attempts to limit and restrict them, special purpose districts have expanded in number and function.

Administrative Law: Due Process Requirements Of Notice And Hearing Apply To Native Claims Under Administrative Procedure Act; Civil Rights: Challenging Tribal Membership Ordinance; Criminal Law: Nor Prejudice To Indian Defendant Sentenced Under State Due To Additional Or Alternative Fina Authorized By Federal Statute; Due Process: Tribal Elections And The Indian Civil Rights Act; Environment: Standing Of Non-Indians To Challenge Validity Of Coal Leases On Indian Land; Evidence: Indian Concept Of "Toka" As Concerning Issues Of Provocation And Justification; Indian Civil Rights Act: Residency Requirements For Tribal Political Office Upheld; Indian Lands: Quiet Title Action By Indian Allottees Against Railroad Holding Easement In The Nature Of A Limited Fee; Jurisdiction: Adoption Where All Parties Are Residents Of An Indian Reservation; Jurisdiction: New Mexico State Constitution As Affecting Adjudication Of Indian Water Rights; Taxation: State Right Of Taxation On Reservations When Commerce Effectuated Between Indians And Non-Indians

American Indian Law Review

No abstract provided.