Nutshell: State and Local Taxation & Finance

Description

One of over 150 titles in West’s Law in a Nutshell series, this book is a comprehensive resource in an easy-to-read, concise format. With a title representing almost every area of law, Nutshells provide a solid understanding of a specific area of law and include references to important cases that have helped shaped the law. Topics included in this title are: state and Federal constitutional constraints; authorization requirements; public purpose and uniformity requirements; real esate tax rate limitations; devices used to avoid tax limitations; personal property taxes; personal and corporate income taxes; taxation of non-residents; sales and other consumption taxes; use taxes; charges; special benefit principle; impact taxes; fines; intergovernmental aid; expenditure patterns; budgetary requirements; spending limits; responses to fiscal crises; debt-financing and capital expenditures; general obligation and revenue bonds; legislative and referenda requirements; final validation procedures; bondholders’ remedies; debt ceilings and the Special Funds” Doctrine; “moral obligation” bonds; industrial development; arbitrage bonds; types of notes-BANs