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DRAFT FOR ATTORNEY REVIEW — NOT FINAL

Broadway & Fourth Avenue Realty Co. v. City of Louisville, 197 S.W.2d 238 (1946)

Citation
Broadway & Fourth Avenue Realty Co. v. City of Louisville, 197 S.W.2d 238 (1946)
Parent Document
Broadway & Fourth Avenue Realty Co. v. City of Louisville, 197 S.W.2d 238 (1946)
Jurisdiction
Kentucky (state)
Effective Date
1946-10-29

Other Sections in This Document (20)

Full Text

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permanent improvement, standing on Ms 99 year lease and erected by tbe tenant at Ms own expense but called the property of tbe landlord in a contract between them, may well be a legal subject of taxation as tbe tenant’s own property. This is reasonable and sensible. This is to tbe ultimate best interest of all tbe people, including our group of great and vital tax exempt institutions and also tbe other group which sustains the colonnades of free government by regularly “rendering unto Caesar the things which are Caesar’s” through that inevitable and somewhat burdensome thing called taxation, often described as certain like death.