Taxation-State and Local Commons^™

The Texas Legislature Has No Authority To Exempt From Ad Valorem Taxation A Fraternal Organization's Property Which Is Being Used For Non-Charitable Activites, Unless Such Use Is In Furtherance Of A Charitable Purpose., Tommy Mac Gumroy

St. Mary's Law Journal

Abstract Forthcoming.

Sales Taxation Of Capital Transactions In Maryland, Neal D. Borden

Maryland Law Review

No abstract provided.

The North Slope Borough, Oil, And The Future Of Local Government In Alaska, David H. Getches

Publications

No abstract provided.

Taxation Of Easements In Airspace - Macht V. Department Of Assessments Of Baltimore City

Maryland Law Review

No abstract provided.

The Legislature May Not Validly Exempt The Property Of A Nonprofit Water Supply Corporation From Taxation., Charles T. Locke

St. Mary's Law Journal

Abstract Forthcoming.

Corporate Taxation In 1971; Something New, Something Old., Malcolm L. Shaw

St. Mary's Law Journal

Abstract Forthcoming.

Federal-State Income Tax Relationships--Conformity Of Kentucky's Personal Income Tax With The Federal Model, Frederick W. Whiteside Jr., Philip W. Moss

Kentucky Law Journal

No abstract provided.

West Virginia Tax Law--Hearing And Appeal Procedures, Thomas N. Chambers, Louis S. Southworth Ii

West Virginia Law Review

No abstract provided.

Taxation—Property—Assessment Of Leasehold Interest In Publicly-Owned Lands For Purposes Of The Ad Valorem Property Tax—Value Not To Be Reduced By The Extent Of Indebtedness.—Pier 67, Inc. V. King County, 78 Wash. Dec. 2d 48, 469 P.2d 902 (1970), Anon

Washington Law Review

Plaintiff, a lessee of state-owned, tax-exempt harbor land, brought an action to recover personal property taxes paid under protest to defendant county Plaintiff contended that defendant county was obliged to follow the long-standing rule that the value of: a leasehold of tax-exempt real property for ad valorem property tax purposes equals its benefits less its burdens, including mortgage indebtedness and rent reserved. The trial.court found for the plaintiff and ordered the leasehold reassessed. The Washington Supreme Court affirmed. The standards used by the defendant county in reassessing the leasehold were then challenged by the plaintiff on substantially the same grounds. …

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.

A Surviving Joint Owner's Interest In Bank Account Is Not Taxable Under Tex. Tax., Anthony N. Deluccia Jr.

St. Mary's Law Journal

Abstract Forthcoming.

State Taxation Of Interstate Business-Looking Toward Federal-State Cooperation, Joseph W. Mathews

Vanderbilt Law Review

This note will review the historical setting of state taxation of interstate commerce and examine the problems created by the diversity of state tax laws. It will further discuss the two different approaches toward solving these problems, investigate the constitutional issues involved in the proposed solutions, analyze their inadequacy, and recommend a federal-state cooperative approach.

Inequality In Real Property Tax Review, Adolph Koeppel

Buffalo Law Review

No abstract provided.

The Indiana Business Tax Roadblock, Charles F. Bonser

Indiana Law Journal

No abstract provided.

Municipal Taxation - Charitable Exemption - Tax Enabling Act, Ronald M. Stein

Duquesne Law Review

The Supreme Court of Pennsylvania has held a municipality cannot tax the gross receipts of hospitals and other institutions under the Local Tax Enabling Act.

Appeal of Hospital Council of Western Pennsylvania v. City of Pittsburgh, 439 Pa. 295, 266 A.2d 619 (1970).

The City of Pittsburgh, pursuant to the Local Tax Enabling Act, passed the Institution and Service Privilege Tax Ordinance, levying a 6 mill tax on the gross receipts of institutions performing services in the city. The institutions were defined as: "any organization, corporation, unincorporated association or any other entity, including but not limited to, hospitals, nursing …

State Tax Exemptions Of Non-Profit Organizations, Carroll H. Sierk

Cleveland State Law Review

Of the several different types of taxes which need to be discussed, perhaps the real property tax is the most important. The real exemption area currently seems to be where most of the action is, most of the legislative activity and most of the significant litigation. Of lesser importance is the personal property tax. With regard to sales and use taxes, we have two separate exemption areas. The first is that of sales totally exempt because made to charitable organizations. The second is that of sales exempt because made by non-profit organizations. The matter of income tax exemptions under the …

Kentucky Death Taxes--Putting A Price On Inheritance, Andrew M. Winkler

Kentucky Law Journal

No abstract provided.

State Taxation Of Interstate Travel: Alternative Constitutional Limitations

University of Richmond Law Review

In today's context of expanded human mobility, an individual's right to travel from, through, or to any of the United States without state restriction on or regulation of his admission or departure enjoys well-settled constitutional protection originating from two distinct sources. The interstate transportation of persons is governed by the commerce clause under which state power to regulate and tax the admission and departure of interstate passengers is restricted, but not entirely forbidden.

Property Tax Assessment Standards In Virginia, Fred C. Forberg

William & Mary Annual Tax Conference

No abstract provided.

Tax Titles In Virginia, Marvin C. Bowling Jr.

William & Mary Annual Tax Conference

No abstract provided.

An Evaluation Of Municipal Income Taxation, Joe G. Davis, Jr., Arthur J. Ranson, Iii

Vanderbilt Law Review

In order to delineate the perspective of this Note, two observations must be made. First, the term "municipal income tax" encompasses many variations from city to city in the legal nomenclature used to identify the tax. For example, "wage taxes," "payroll taxes,""earnings taxes," and "occupational license taxes" are widely used terms which simply disguise the presence of a municipal income tax. Secondly, in relation to the traditional municipal property and sales taxes, the municipal income tax is normally supplemental rather than substitutional. An increased utilization of the municipal income tax, however, should partially relieve the burden now imposed on these …

The Effect Of A Large Reservoir On Local Government Revenue And Expenditure, Clyde T. Bates

KWRRI Research Reports

Development of a large multi-purpose reservoir within the area of their jurisdiction may affect property ta.x revenue and expenditure of county governments and school districts. Privately owned land sold to a federally sponsored reservoir is not subject to property taxes because of the doctrine of intergovernmental immunity. Local officials often assume that this loss of assessment will reduce their tax revenue and thereby their fiscal ability to provide an acceptable level of government services. They may also expect the influx of construction workers or the disruption of existing facilities to increase the cost of providing these services. The study approaches …

Federal Tax Status Of California Professional Men Who Incorporate, Stephen A. Lind

Faculty Scholarship

No abstract provided.

Reason For, And Effect Of, The 1968 Virginia Assembly Tax Changes, Carrington Williams

William & Mary Annual Tax Conference

No abstract provided.

Virginia Sales Tax - Technical Issues And Experience, Stuart W. Connock

William & Mary Annual Tax Conference

No abstract provided.