This article surveys recent statutory and case developments in the field of state and local taxation. Particular emphasis is placed on real property taxes and the impact of recent decisions by the Supreme Court of Florida on the public purpose exemption of the leasehold taxation statute. The authors also report and analyze developments in corporate income taxes, estate taxes, sales and use taxes, and documentary stamp taxes.
Theodore F. Brill and Gerald J. Hayes,
State and Local Taxation,
31 U. Miami L. Rev.
Available at: http://repository.law.miami.edu/umlr/vol31/iss4/17