 | 1898 - 402 страници
...provisions of that act "any real estate mortgage—by which a debt is secured—shall for the purpose of assessment and taxation, be deemed and treated as an interest in the land so pledged" (Section 2). Further, "the value of the property affected by such mortgage—less... | |
 | California - 1899 - 770 страници
...assessment in small tracts of all lands not sectionized by the United States government. SECTION 4. A mortgage, deed of trust, contract or other obligation...shall, for the purposes of assessment and taxation, bo deemed and treated as an interest in the property affected thereby. Except as to railroad and other... | |
 | California - 1899 - 660 страници
...of a just debt due from a solvent debtor. Land and improvements thereon must be separately assessed. A mortgage, deed of trust, contract, or other obligation by which a debt is secured shall, for the purpose of assessment and taxation, be deemed an interest in the property affected thereby. In case... | |
 | Texas. Tax Commission - 1899 - 428 страници
...which has been very much discussed. The Constitution of that State provides! in express terms that any mortgage, deed of trust, contract or other obligation by which a debt is secured, shall be deemed and treated as an interest in the property affected for the purposes of taxation. The value... | |
 | George Park Fisher, George Burton Adams, Henry Walcott Farnam, Arthur Twining Hadley, John Christopher Schwab, William Fremont Blackman, Edward Gaylord Bourne, Irving Fisher, Henry Crosby Emery, Wilbur Lucius Cross - 1900 - 498 страници
...the beginning, as a sort of a compromise. The provisions read as follows: "Article XII, Section 4. A mortgage, deed of trust, contract, or other obligation by which a debt is secured, shall, for I purposes of assessment and taxation, be deemed and treated I as an interest in the property affected... | |
 | George Park Fisher, George Burton Adams, Henry Walcott Farnam, Arthur Twining Hadley, John Christopher Schwab, William Fremont Blackman, Edward Gaylord Bourne, Irving Fisher, Henry Crosby Emery, Wilbur Lucius Cross - 1900 - 512 страници
...the beginning, as a sort of a compromise. The provisions read as follows: "Article XII, Section 4. A mortgage, deed of trust, contract, or other obligation by which a debt is secured, shall, for purposes of assessment and taxation, be deemed and treated as an interest in the property affected... | |
 | Frederick Newton Judson - 1900 - 380 страници
...security shall be assessed and taxed to the owner CALIFORNIA CONSTITUTION. Article XII. Section 4. A mortgage deed of trust, contract or other obligation by which a debt is secured, shall, for purposes of assessment and taxation, be deemed and treated as an interest in the property affected... | |
 | Wyoming. Office of Commissioner of Taxation - 1910 - 72 страници
...brief, were that a mortgage or other obligation by which a debt is secured should, for the purpose of assessment and taxation, be deemed and treated as an interest in the property affected thereby. That the value of property affected by such mortgage less the value of the mortgage, should be assessed... | |
 | Anthony Jennings Bledsoe - 1912 - 1144 страници
...uncultivated land, of the same quality, and similarly situated, shall be assessed at the same value. • A mortgage, deed of trust, contract, or other obligation...affected thereby, except as to railroad and other quasi-public corporations. In case of debt so secured, the value of the property affected by such mortgage,... | |
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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. 
