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THE UTILITY TAX PROBLEM
with Respect to Public Utility Taxation
THE THEORY AND PRACTICE OF UTILITY TAXATION
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ad valorem tax aid computation allocation amount of utility apportioned apportionment assessment average daily attendance basis borrowing power capital outlay cent Chapter classified corporations Court Department of Taxation determining districts receiving dollar economic electric equalization aid equalized valuation erty financing funds governmental gross earnings gross receipts taxes group of districts guaranteed valuation high districts high group income tax integrated school districts legislative legislature limitations low districts low group mileage Mill Levy municipalities operating Ozaukee County portion property tax Public Instruction public utilities pupil in A.D.A. pupil in average railroads rate taxes resident pupil Ribnik share utility taxes shared taxes Sleeping Car specific taxes statutes street railways tax base tax rate taxes shared taxing utilities telephone tion tricts Union Stockyards Company utility industries utility property utility tax proceeds utility taxation utility taxes received valorem valuation per pupil valuation per resident Wiscon