Assessors' Manual Including Assessment Laws, with Questions and Answers Relating Thereto

Assessors' Manual Including Assessment Laws, with Questions and Answers Relating Thereto

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This historic book may have numerous typos and missing text. Purchasers can usually download a free scanned copy of the original book (without typos) from the publisher. Not indexed. Not illustrated. 1921 edition. Excerpt: ...purposes? A. Because the land upon which such property is located is either exempt or otherwise taxed, and no fee ownership vests in the owner of this class of property. For this reason it cannot be taxed with the land and the legislature therefore has classified it as personal property. 4. PROPERTY EXEMPT--A1l property described in this section to the extent herein limited shall be exempt from taxation, to-wit: (1) All public burying grounds. (2) All public schoolhouses. (3) All public hospitals. (4) All academies, colleges, and universities, and all seminaries of learning. (5) All churches, church property and houses of worship. (6) Institutions of purely public charity. (7) All public property exclusively used for any public piupose. (8) Personal property of every head of a family liable to assessment 'and taxation of the value of $100. The county auditor shall deduct such exemption from the total valuation of such property as equalized by the tax commission assessed to such person, and extend his levy of taxes upon the remainder only. ('13, c. 259 ' 1) (1970) Q. Is there any dilference between this section and the exemptions provided for by the constitution? A. No. This simply is a re-enactment into statutory laws of the constitutional provisions. The only exception is in subdivision 8 which provides for the exemption of $100 for each head of a family. The constitution allows the legislature to exempt up to $200 the personal property-of "each household, individual or head of a family." The legislature has allowed the exemption to the "head of a family" and fixed the amount at $100. V Cemeteries Q. What is a public cemetery? A. A cemetery conducted by any association, or individual and organized under the...show more

Product details

  • Paperback | 290 pages
  • 189 x 246 x 15mm | 522g
  • Rarebooksclub.com
  • United States
  • English
  • black & white illustrations
  • 1236755146
  • 9781236755148