Other LanguagesAGO 1952 NO. 249 >
Where the United States Government purchases from a private owner a portion of his tract of real property in lieu of appropriating the portion in condemnation proceedings, and pays to the owner a certain amount therefor arrived at by adding an amount determined as the value of the land taken and another amount as the "severance damage" to the remainder of the tract not purchased, severance damage should be included in the measure of real estate sales tax.