[DOWNLOAD] "State Board Tax Commissioners State" by Supreme Court of Indiana No. 877S550 # eBook PDF Kindle ePub Free

April 26, 2021

eBook details

Title: State Board Tax Commissioners State
Author : Supreme Court of Indiana No. 877S550
Release Date : January 01, 1977
Genre: Law,Books,Professional & Technical,
Pages : * pages
Size : 59 KB

Description

The major argument in the state's petition for rehearing is that our decision in this case, State Bd. of Tax Comm'rs of State of Ind. v. Carrier Corp., (1977) 266 Ind. 615, 365 N.E.2d 1385, puts an interpretation the applicable statutes which violates Article X, § 1 of the Indiana Constitution. This section was not argued by the state, either orally or in a brief before this Court until this petition for rehearing. Nor was it dealt with by the Court of Appeals in its unpublished memorandum decision in this case. The applicable parts of this section read as follows: The General Assembly shall provide, by law, for a uniform and equal rate of property assessment and taxation and shall prescribe regulations to secure a just valuation for taxation of all property, both real and personal. The General Assembly may exempt from property taxation any property in any of the following classes: