Local Taxes in United States

Local Taxes Definition

Taxes (more often called “assessment”) limited to certain civil divisions of the state or city, (1)

Main Issues in relation to Local Government Taxes

• Abatement
• (Tax)Assessments (see more in this entry)
• Business and occupation taxes,
• Collection of taxes
• Defenses in taxation
• Disputes among governmental agencies over collection and allocation of taxes
• Eminent domain (takings)
• Excise taxes
• Federal constitutional limitations affecting local taxation
• Federal Tax Injunction Act
• Implied preemption by state taxation,
• Income tax
• Jurisdiction to tax (in general)
• Liens
• Overvaluation
• Poll/capitalization
• Powers of local governments (see below)
• Privatization in tax collection
• Property Taxes (see this entry)
• Rate and levy limits
• Recovery of taxes
• Refund
• Remedies on behalf of taxing authority
• Sales and use tax
• Tax-exempt status of borrowing
• Taxation issuse in relation to Schools and education
• Tax definition

Powers of local governments in relation to Taxation

• in general
• constitutional limitations
• local authorization to tax
• state supervision of local property in relation to tax administration

Local Taxes in Foreign Legal Encyclopedias

For starting research in the law of a foreign country:

Back to Top

Notes

1. This definition of Local Taxes is based on The Cyclopedic Law Dictionary.

State & Local Taxes (Taxation)

This section introduces, discusses and describes the basics of state & local taxes. Then, cross references and a brief overview about Taxation is provided. Finally, the subject of Bankruptcy Law in relation with state & local taxes is examined. Note that a list of cross references, bibliography and other resources appears at the end of this entry.