Annual Conference of the State Board of Tax Commissioners and the County Assessors of the State of Indiana ... Proceedings and RulesW.B. Burford, state print., 1901 |
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acres affidavit amended amount assessed Attorney-General bank stock bill Board of Review Board of Tax capital stock Chair Chairman citizens class of property companies Compton convention corporation County Assessor County Auditor County Board day of April deduction Delaware County Dubois COUNTY duty First-class Frank Martin heretofore Indiana Indianapolis Kintzel Koerner law provides Lawrence County Legislature levy listed loan March 20 Marion Marion County market value meetings Murray notes OLYNTHUS owner personal property credits piece of property pipe lines Pope question railroad real estate realty REPORT OF COMMITTEE report was adopted Rule sequestered property seven hundred dollars shares of stock stock of merchandise stockholders Supreme Court Tax Board Tax Commissioners tax duplicate tax law taxation taxing officers taxpayer thousand dollars tion Township Assessors true cash value twenty undivided profits valuation Wayne Wayne County Whitley County Wingate worth
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Էջ 44 - A mortgage, deed of trust, contract, or other obligation by which a debt is secured, shall, for the purposes of assessment and taxation, be deemed and treated as an interest in the property affected thereby.
Էջ 44 - ... in which the property affected thereby is situate. The taxes so levied shall be a lien upon the property and security, and may be paid by either party to such security ; if paid by the owner of the security, the tax so levied upon the property affected thereby shall become a part of the debt so secured ; if the owner of the property shall pay the tax so levied on such security, it shall constitute a payment thereon, and to the extent of such payment, a full discharge thereof ; provided, that...
Էջ 42 - The General Assembly shall provide by law for a uniform and equal rate of assessment and taxation, and shall prescribe such regulations as shall secure a just valuation for taxation of all property...
Էջ 44 - ... if the owner of the property shall pay the tax so levied on such security, it shall constitute a payment thereon, and to the extent of such payment, a full discharge thereof; provided, that if any such security or indebtedness shall be paid by any such debtor or debtors, after assessment and before the tax levy, the amount of such levy may likewise be retained by such debtor or debtors, and shall be computed according to the tax levy for the preceding year.
Էջ 18 - That any person being the owner of real estate liable for taxation within the State of Indiana, and being indebted in any sum, secured by mortgage upon real estate, may have the amount of such mortgage indebtedness, not exceeding seven hundred dollars, existing and unpaid upon the first day of 191 US Argument for Plaintifl in Error.
Էջ 53 - ... shall be governed by the market or usual selling price of such stock at private sale at the place where the bank is located; and, if there is no market value, he shall determine the actual value, taking into consideration the surplus and 3— TAX LAW.
Էջ 44 - Except as to railroad and other quasi public corporations, in case of debts so secured, the value of the property affected by such mortgage, deed of trust, contract, or obligation less the value of such security, shall be assessed and taxed to the owner of the property, and the value of such security shall be assessed and taxed to the owner thereof, in the county, city, or district in which the property affected thereby is situate.
Էջ 53 - ... credits are given and the bona fide indebtedness of the bank deducted therefrom, as in the case of individuals. The assessor, in determining the cash value of the shares of stock, may examine the officers under oath, and in fixing such value is governed by the market or usual selling price of such stock at private sale at the place where the bank is located, and if there is no market value, he otherwise determines the actual value, taking into consideration the surplus and profits, if any. Taxes...
Էջ 14 - ... said board may select, and to continue not longer than three days in any one year; that each assessor attending...
Էջ 44 - ... city, or district in which the property affected thereby is situate. The taxes so levied shall be a lien upon the property and security, and may be paid by either party to such security; if paid by the owner of the security, the tax so levied upon the property affected thereby shall become a part of the debt so secured; if the owner of the property shall pay the...