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Proceedings of the Annual Conference on Taxation Held Under the ..., Volum 9
Uten tilgangsbegrensning - 1915
Proceedings of the Annual Conference on Taxation Held Under the ..., Volum 7
Uten tilgangsbegrensning - 1914
Proceedings of the Annual Conference on Taxation Held Under the ..., Volum 8
Uten tilgangsbegrensning - 1915
administration adopted amendment amount annual appointed appraisal Arizona assessed value bank stock Bankers basis board of equalization bonds Buffalo buildings burden cent Chairman classes of property classification Colorado committee companies conference constitutional corner cost county assessor court discussion dollars equitable erty exemption expense fair Fillebrown forest full value improvements income increase inequalities intangible property interest land values legislation legislature levied Member State Tax ment method mines mortgages National Tax Association Ohio opinion owners paid personal property Pleydell practice present principle prop property tax public service corporations purposes question railroads real estate real property reason reassessment result revenue Secured Debt single tax Somers System special franchise special taxes street surplus and undivided tangible tax commission Tax Commissioner tax law tax rate taxable taxation taxpayers tion township true value undivided profits unearned increment valuation Wisconsin York City
Side 175 - All city, town and village officers, whose election or appointment is not provided for by this Constitution, shall be elected by the electors, of such cities, towns and villages, or of some division thereof,- or appointed by such authorities thereof, as the Legislature shall designate for that purpose.
Side 92 - The whole number of votes cast for justice of the supreme court at the regular election last preceding the filing of any petition for the initiative or for the referendum shall be the basis on which the number of legal voters necessary to sign such petition shall be counted.
Side 92 - ... shall be uniform upon all property of the same class subject to taxation within the territorial limits of the authority levying the tax; and all taxes shall be levied and collected by general laws. The General Assembly shall have power to divide property into classes and to determine what class or classes of property shall be subject to local taxation. Bonds of the state and of counties, municipalities, taxing and school districts shall not be subject to taxation.
Side 92 - Referendum petitions shall be filed with the secretary of state not more than ninety days after the final adjournment of the session of the legislative assembly which passed the bill on which the referendum is demanded. The veto power of the governor shall not extend to measures referred to the people.
Side 92 - ... of the legislative assembly which passed the bill on which the referendum is demanded. The veto power of the governor shall not extend to measures referred to the people. All elections on measures referred to the people of the state shall be had at the biennial regular general elections, except when the legislative assembly shall order a special election.
Side 379 - This court has repeatedly laid down the doctrine that diversity of taxation, both with respect to the amount imposed and the various...
Side 93 - In which such power may be exercised against a complete act. The filing of a referendum petition against one or more Items, sections, or parts of an act shall not delay the remainder of that act from becoming operative.
Side 417 - ... trees to meet the standard of the law. Such forests, when accepted and classified, shall be taxed by the following method : The land shall be assessed by the local assessors at its value as bare land, no account being taken of the value of the trees. This assessment shall be repeated at intervals of 20 years until the prevailing age of the trees reaches 70 years. Upon the value thus determined the land shall be taxed annually at a rate equal to one-half of the rate of the general property tax...
Side 69 - ... community. It is universally recognized by courts as the best evidence of value and in the final analysis is the basis of nearly all expert opinion on such matters.