The American and English Encyclopedia of Law1894 |
From inside the book
Results 1-5 of 91
Page 134
... assessment in two states does not affect the validity of the assessment.3 If the property has no situs - either actual or constructive - within the state , it cannot be taxed . If it has a double situs , the legislature may choose ...
... assessment in two states does not affect the validity of the assessment.3 If the property has no situs - either actual or constructive - within the state , it cannot be taxed . If it has a double situs , the legislature may choose ...
Page 161
... assessment . General Exemptions Held to Exempt from Local Assessments . - In other cases , general exemption clauses have been held broad enough to protect the property against a local assessment for improvements : thus , an exemption ...
... assessment . General Exemptions Held to Exempt from Local Assessments . - In other cases , general exemption clauses have been held broad enough to protect the property against a local assessment for improvements : thus , an exemption ...
Page 199
... ASSESSMENT - 1 . Definition ; Necessity for . - An assess- ment may be defined to be the act of assessing , determining , or adjusting the amount of taxation to be paid by an individual or a community ; —an official valuation of ...
... ASSESSMENT - 1 . Definition ; Necessity for . - An assess- ment may be defined to be the act of assessing , determining , or adjusting the amount of taxation to be paid by an individual or a community ; —an official valuation of ...
Page 200
... assessment is required.2 2. When Made . For the purpose of general taxation , assess- ments are required to be made ... assessment is required , the property must be listed each year , or the tax will be invalid.6 A tax based upon the ...
... assessment is required.2 2. When Made . For the purpose of general taxation , assess- ments are required to be made ... assessment is required , the property must be listed each year , or the tax will be invalid.6 A tax based upon the ...
Page 201
... assessment not made within the time required by law is invalid and will not support a tax.3 But an assessment is not invalid because made after the usual time , when the act under which the tax was. v . Weare , 41 Iowa 378. And a some ...
... assessment not made within the time required by law is invalid and will not support a tax.3 But an assessment is not invalid because made after the usual time , when the act under which the tax was. v . Weare , 41 Iowa 378. And a some ...
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Common terms and phrases
action Allen Mass amount assessment authority Baltimore Bank Barb benefits Board of Assessors Board of Equalization bond Bush Ky Carroll County certiorari Chicago collection collector Com'rs Conn constitutional corporation County court district East Saginaw erty exempt Gratt Gray Mass held illegal imposed improvement invalid Iowa Jersey City judgment Juneau County land Lane County Lea Tenn legislature levy liable lien Louis Marathon County Marion County ment Middlesex County Minn Miss municipal N. Y. Supp notice officer Ohio St Oregon Orleans owner paid payment Perry County Polk County purposes railroad Ramsey County Rice County S. W. Rep School Dist Smith sold statute street Supreme Ct taxable taxation taxpayer thereof tion town valid void Wall warrant Wend Western Union York