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Jurisdictions imposing property tax uniformly charge some official with determining value of property subject to tax by the jurisdiction. [37] This official may be an employee or contractor to the taxing government, and is generally referred to as the tax assessor in most jurisdictions. Some taxing jurisdictions may share a common tax assessor ...
The word tax assessment is used in different ways, but often refers to a tax liability owed by a taxpayer. In the case of property, a tax assessment is an evaluation or an estimate of value that is typically performed by a tax assessor. The assessment leads to an "assessed value," which is a base number used in the calculation of the property tax.
The primary differences between Proposition 19 and the 2019 initiative measure withdrawn by the California Association of Realtors are that Proposition 19 excluded the expanded business entity ownership provisions that would have resulted in commercial property reassessment under Proposition 13 (to appease major business interests who did not ...
The amendment permits conservation and reclamation districts in El Paso County to issue property tax supported bonds for the development and maintenance of parks and recreation facilities. For: 63.3%
Opponents of the split roll property tax system said voters deliberately sought to extend Proposition 13 protections to all commercial property by rejecting a split roll promoted by Jerry Brown in 1978, and that the transfer loophole was created by the legislature and was not a component of the original Proposition 13 voters approved in the ...
St. Louis voters will decide on Proposition V, a ballot initiative that aims to remove a decades-old $500 fee cap on vacant and deteriorated non-owner occupied properties, in order to address the ...
Although Prop. 1’s opponents have conceded that the measure is likely to pass, the 0.01% margin is not exactly the resounding victory that the governor undoubtedly hoped to tout in his State of ...
Proposition 218 did not include a specific constitutional definition of "tax," but California courts, prior to the passage of Proposition 26 in 2010, generally broadly construed what constitutes a "tax" such as concluding that a 911 "fee" was really a special tax subject to two-thirds voter approval.
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