Other LanguagesReal property being purchased from a private individual by a municipal corporation under a typical land contract with a forfeiture clause is subject to tax assessment until title passes to the municipality.
New owner registering used aircraft in this state after March 31, entitled to excise tax reduction even though plane had at some prior time been registered by former owner.
Buildings and other structures upon lands in taxable ownership on January first but in tax-exempt (United States) ownership later in that year are exempt from both real and personal property taxes being levied that year.
State lands located within a weed district are to be assessed for weed district purposes in the same amount as if privately owned. A statement showing the amount of the tax is to be forwarded to the commissioner of public lands or director of public institutions, whichever is appropriate.
Unpatented mining claims are assessable as personal property and taxable to the holder on his possessory rights.
1. Federal mfgr's excise tax on tread rubber, itemized separately in bill to a county for treading services, is not imposed on the county in violation of constitutional immunity from tax of governmental body. 2. Charge made to county for retreading its tires is subject to state sales tax, and amount of Federal mfgr's excise tax on tread rubber is not deductible in computing measure of sales tax.
Deeds executed pursuant to court order in a partition suit by two persons who own land in undivided interests are transactions subject to the real estate excise tax.
There appears to be no constitutional defect in proposed legislation which would constitute boards of school directors or boards of equalization with respect to property in school districts for purposes of school district taxes.
State business and occupation and sales taxes apply to charges made by persons who work by the day in the construction and remodeling of homes or buildings furnishing only labor if their status is that of an independent contractor. Said taxes do not apply if their status is that of an employee.
Where land allotted to the individual Indian in fee is conveyed by a deed which names the Indian, as grantor, with the approval of the Department of Interior, Bureau of Indian Affairs, the sale is by the individual Indian and subject to the real estate excise tax.