Property Tax Lawsuit May Cost California Governments Up to $10 Billion
- Assessment Limits. // Assessment Journal;Sep/Oct99, Vol. 6 Issue 5, p86
Focuses on the Oregon tax assessment case `Ellis and Department of Revenue v. Lorati,' which deals with assessment limits. Provisions of the Oregon constitution on real market values; Rules on the imposition of overall limit on property taxes.
- Assessment Procedure. // Assessment Journal;Sep/Oct99, Vol. 6 Issue 5, p87
Focuses on the Texas tax assessment case `Atascosa County v. Atascosa County Appraisal District.' Rules on property exemption; Rules on the filing of challenges against appraisal district decisions.
- Centrally Assessed Property. // Assessment Journal;Sep/Oct99, Vol. 6 Issue 5, p87
Focuses on the Utah tax assessment case `Salt Lake City v. Property Tax Division,' which involves a centrally assessed property. Provision of the Utah constitution on apportioning taxable value of aircraft to tax-levying entities; Rules on the taxation of persons or corporations.
- Easement. // Assessment Journal;Sep/Oct99, Vol. 6 Issue 5, p92
Focuses on the Connecticut tax assesment case `Crystal Lake Clean Water v. Ellington,' which deals with property easements. Charges of the taxpayer; Taxability of flowage rights.
- Environmental Contamination. // Assessment Journal;Sep/Oct99, Vol. 6 Issue 5, p92
Focuses on the Minnesota tax assessment case `Cardinal IG Co. v. County of Hennepin,' which involves the issue of environmental contamination. Information on the summary judgment under the doctrine of collateral estoppel; Taxation of cleanup operations.
- Mines and Minerals. // Assessment Journal;Sep/Oct99, Vol. 6 Issue 5, p96
Presents information on the Illinois tax assessment case `Board of Review v. Property Tax Appeal Board.' Information on the income method of valuation; Advantages of land valuation through the market approach.
- Tax Sale. // Assessment Journal;Sep/Oct99, Vol. 6 Issue 5, p99
Focuses on the Montana tax assessment case `Kneedler v. League Wide, Inc.,' which involves a tax sale. Facts of the case; Court ruling.
- ASSESSMENT AND VALUATION LEGAL REPORTER. // Assessment Journal;May/Jun2002, Vol. 9 Issue 3, p59
Presents information on cases related to assessment and valuation in the U.S. as of June 2002. Town of Bridgewater versus Department of Taxes; Burke versus Butte County; Beaver versus Qwest, Inc.
- Appeal Procedure. // Assessment Journal;Nov/Dec98, Vol. 5 Issue 6, p74
Presents legal cases concerning assessment and property valuation with emphasis on appeal procedure. Hermann versus Town of Delavan in Wisconsin; Dublin City School District Board of Education versus Franklin County Board of Revision; Elkem Metals Company, Limited Partnership versus Washington...