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AGO Opinions with Topic: SALES IN LIEU OF CONDEMNATION
AGO 1951 No. 059 >  May 29, 1951
TAXATION - REAL ESTATE SALES TAX - SALES IN LIEU OF CONDEMNATION
TAXATION ‑- REAL ESTATE SALES TAX ‑- SALES IN LIEU OF CONDEMNATION
A sale of real property or an easement for a valuable consideration, even when the sale is made and the price agreed upon under the pressure of condemnation proceedings as the alternative, is subject to the real estate sales tax imposed by the model ordinance enacted by most counties, as authorized by chapter 11, Laws of 1951, Ex. Sess.
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