 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...  The Federal Reporter - Page 2891904Full view - About this book
 | E. Polk Johnson - Kentucky - 1912 - 654 pages
...laws. Section 172. All property, not exempted from taxation by this Constitution, shall be assessed for taxation at its fair cash value, estimated at...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 willful... | |
 | Law reports, digests, etc - 1912 - 1150 pages
...amount of said property, but the State Board of Equalization shall make an assessment of such property at its fair cash value, estimated at the price it would bring at a fair voluntary sale. Said board shall have power to examine the books, records and papers and files of any public service... | |
 | Ohio State Library - Constitutional conventions - 1912 - 300 pages
...(fair market value). Oklahoma A 10, S 8. All property which may be taxed ad valorum shall be assessed for taxation at its' fair cash value, estimated at the price it \votild bring at a fair voluntary sale. (2) Method of ascertaining value: Delaware A 8, S 7. In all... | |
 | Arthur Walker Blakemore, Hugh Bancroft - Inheritance and transfer tax - 1912 - 1398 pages
...part, shall be appraised immediately after the death of the decedent, and the fair cash value thereof, estimated at the price it would bring at a fair voluntary sale, determined in the manner provided in section 11 of this article and the tax prescribed shall be immediately... | |
 | Peter V. Ross - Inheritance and transfer tax - 1912 - 926 pages
...part, shall be appraised immediately after the death of the decedent, and the fair cash value thereof, estimated at the price it would bring at a fair voluntary sale, determined in the manner provided in section 11 of this article and the tax prescribed shall be immediately... | |
 | National Tax Association - Local taxation - 1913 - 566 pages
...general laws. Section 172. 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 sale ; and any officer or other person authorized to assess value for taxation, who shall commit any... | |
 | Kentucky. Dept. of Revenue, Kentucky. State Tax Commission - Taxation - 1921 - 88 pages
...assessment as requlred by Section 172 of the State Constitution, that all property shall be assessed for taxation at its fair cash value, estimated at the price it would bring at a fair voluntary sale. It has been our endeavor to obtain such an assessment during this year, and we have made an earnest... | |
 | United States. Supreme Court - Law reports, digests, etc - 1921 - 1160 pages
..."Real property shall be valued as follows : First, 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." Hurd's Rev. Stat. 1899, chap. 120, fl 4. "Personal property shall b« valued as follows: First, all... | |
 | 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
...service 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... | |
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