 | Fletcher Harper Swift - Education - 1925 - 370 pages
...Illinois relating to assessment provide that : "Each tract or lot of real property shall be valued at its fair cash value, estimated at the price it would bring at a fair voluntary sale. All personal property, except as herein otherwise directed shall be valued at its fair cash value."... | |
 | John Harold Sears - Taxation - 1922 - 732 pages
...corporations are assessed by the State Board of Equalization. All property is to be assessed at its fair cash value, "estimated at the price it would bring at a fair voluntary sale." The assessment refers to the 1st day of January, and is to be completed and the report thereof transmitted... | |
 | Kentucky. Dept. of Revenue, Kentucky. State Tax Commission - Taxation - 1923 - 104 pages
...having the property assessed as nearly as practicable, as required by the Constitution, upon its actual cash value estimated at the price it would bring at a fair voluntary sale. When this Commission has completed the equalization of these assessments, its action is certified to... | |
 | Victor Henry Kulp - Gas - 1924 - 542 pages
...amount, and this value can be ascertained by offering it for sale, then it should be assessed at its fair cash value, estimated at the price it would bring at a fair voluntary sale. This is a question of fact more than law. If the lessee says his oil lease has no value and would not... | |
 | Law reports, digests, etc - 1904 - 1040 pages
...supervisors were substantially the same as in the said act of May 17, 1886, save that in each instance it was the fair cash value, estimated at the price it would bring at a fair voluntary sale, that the property was to be valued in assessing it; that the oath of the taxpayer was to be in writing,... | |
 | Education - 1925 - 372 pages
...Illinois relating to assessment provide that: "Each tract or lot of real property shall be'valued at its fair cash value, estimated at the price it would bring at a fair voluntary sale. All personal property, except as herein otherwise directed shall be valued at its fair cash value."... | |
 | Carl B. Althaus - Education - 1927 - 128 pages
...57. The Illinois revenue laws require that Each tract or lot of real property shall be valued at its fair cash value, estimated at the price it would bring at a fair, voluntary sale.' The law provides that one-half part thereof shall be taken as the assessed value upon which the tax... | |
 | Joseph Henry Beale - Conflict of laws - 1928 - 904 pages
...taxation, unless the same be exempt from taxation by the Constitution, and shall be assessed at its fair cash value, estimated at the price it would bring at a fair voluntary sale." That the property taxed is within this description is beyond controversy. The constitutionality of... | |
 | Kentucky - Constitutional law - 1928 - 98 pages
...All property, not exempted from taxation by this Constitution, shall be assessed for taxation at its fair cash value, estimated at the price it would bring at a fair voluntary sale; and any officer, or other person authorized to assess values for taxation, who shall commit any wilful... | |
 | United States. Congress. House. Committee on Ways and Means - 1933 - 348 pages
...property. The constitution of Kentucky requires all property not exempt from taxation to be assessed at its fair cash value, estimated at the price it would bring at a fair voluntary sale. The constitution of Louisiana provides that property can not be assessed for more than its actual cash... | |
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All property, not exempted from taxation by this Constitution, shall be assessed for taxation at its fair cash value, estimated at the price it would bring at a fair voluntary sale... 
