Other LanguagesAGO 1952 NO. 251 >
MORTGAGES ‑- REAL ESTATE SALES TAX.
The real estate sales tax is measured by the full amount of the contract price for land without deduction for the mortgage debt, even though the buyer is already personally liable on such debt.
AGO 1952 NO. 252 >
LOG PATROL RIGHTS VS. LITTORAL OWNER RIGHTS.
(a) A seashore owner obtains no proprietary or possessory right in logs stranded on his beach. Exception ‑ when such logs have been abandoned by their owner.
(b) Aground driftwood, exclusive of logs, piling, poles, and boom sticks, becomes the
AGO 1952 NO. 253 >
LEASING OF LIBRARY PROPERTY.
A library board has no authority to lease library property to a commercial firm which would erect a building that only incidentally would house the library.
AGO 1952 NO. 254 >
SALE OF CRUSHED ROCK BY COUNTY COMMISSIONERS TO PRIVATE INDIVIDUALS.
County commissioners may not sell crushed rock to private individuals or corporations.
AGO 1952 NO. 255 >
OPERATORS' LICENSES ‑- SUSPENSION OR REVOCATION THEREOF ON CONVICTION IN MUNICIPAL COURT FOR HIT AND RUN.
The director of licenses is not required to revoke the defendant's operator's license on judgment and conviction of a municipal court on a hit and run which contained a municipal ordinance
AGO 1952 NO. 256 >
REAL ESTATE SALES TAX ‑- SALES AT EXECUTION, TAXABILITY MORTGAGE FORECLOSURES, TAXABILITY.
The real estate sales tax on an execution sale pursuant to a mortgage foreclosure is due when the redemption period expires and the sheriff's deed issues.
AGO 1952 NO. 257 >
VALUATION OF STANDING TIMBER FOR AD VALOREM TAX ASSESSMENT WHEN HARVESTING IS TO BE DELAYED FOR A NUMBER OF YEARS.
1. There is no legal basis for the valuation of timber for property tax assessment at less than fifty percent of its present true and fair market value where the timber is or can be
AGO 1952 NO. 258 >
SCHOOL DISTRICTS ‑- ARCHITECTS' FEES ‑- SALES TAX.
Legal, but not customary, for a school district to pay an architect's fee of six per cent of the total cost of labor and materials, including the sales tax.
AGO 1952 NO. 259 >
SHERIFFS' CARS ‑- TRADE‑IN FOR NEW VEHICLES ‑- NECESSITY FOR BIDS.
Section 1, chapter 254, Laws of 1945, excludes from the requirement of public hearings and bids the disposal and purchase of county personal property in the possession of the sheriff and not within the jurisdiction of the county
AGO 1952 NO. 260 >
SCHOOL DISTRICTS ‑- HIGH SCHOOL GRADUATING STUDENTS ‑- DISSEMINATION OF NAMES TO PRIVATE BUSINESS COLLEGES. POWERS OF DIRECTORS.
Directors have authority either to permit or deny dissemination of names and addresses of students to business colleges.