This survey covers the cases decided over the past two years, since the state and local tax section was omitted in the last annual survey. The principal activity during this period concerned ad valorem taxation, but the nature of many of these cases permits them to be noted in summary fashion. If this and previous surveys are any indication, the concern of property owners over rising ad valorem taxes is more likely to be aired in court than their concern over any other form of taxation.
As in previous surveys, this review divides the cases into the major tax areas for discussion. A section on remedies has been added because the cases are applicable to several types of taxes.
Buckland, L.O. and Andrews, Gary B.
"State and Local Taxation,"
Mercer Law Review: Vol. 28:
1, Article 15.
Available at: https://digitalcommons.law.mercer.edu/jour_mlr/vol28/iss1/15