(DOWNLOAD) "Eph H. Hoover v. State Board Equalization" by Middle Section Court of Appeals of Tennessee # eBook PDF Kindle ePub Free
eBook details
- Title: Eph H. Hoover v. State Board Equalization
- Author : Middle Section Court of Appeals of Tennessee
- Release Date : January 27, 1978
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 73 KB
Description
LEWIS, Judge. This appeal raises an issue concerning the proper interpretation of T.C.A. § 67-606(5): Whether a court-imposed restriction that limits a life tenant's ability to alien, convey, or encumber their estate or to lease the estate for a period of longer than one year constitutes a legal (restrictions) on use and thereby should be considered in the basis of valuation for property tax purposes.
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