OHIO
v.
KENTUCKY; UNITED STATES STEEL CORP. ET AL. V. UNITED STATES ENVIRONMENTAL PROTECTION AGENCY; NEWELL ET AL. V. ORLEANS PARISH SCHOOL BOARD; PFISTER V. ANDERSON CLINIC, INC., ET AL.

U.S. | 1980-03-17
Nos. 27; No. 79-486; No. 79-531; No. 79-5669
445 U.S. 939 Supreme Court of the United States (1980) Positive Treatment
Cited by 10 cases

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  • …therefore, the property could be assessed at 100 percent of its value for ad valorem tax purposes. Mikos v. Ringling Bros.-Bamum & Bailey Combined Shows, Inc., 368 So. 2d 884 (Fla. 2d DCA), cert, denied, 378 So. 2d 348 (Fla.1979), appeal dismissed, 445 U.S. 939, 100 S.Ct. 1334, 63 L.Ed.2d 773 (1980). In its 1979 Mikos the second district reasoned that because no statutory definition of permanence existed, the meaning of the term “permanently located” would have to be determined purely from case law. Afte…
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  • …perty was not permanently located in Sarasota County. In 1979 this court faced this very issue in Mikos v. Ringling Bros.-Barnum & Bailey Combined Shows, Inc., 368 So. 2d 884 (Fla. 2d DCA), cert. denied, 378 So. 2d 348 (Fla.1979), appeal dismissed, 445 U.S. 939, 100 S.Ct. 1334, 63 L.Ed.2d 773, reh’g denied, 446 U.S. 947, 100 S.Ct. 2178, 64 L.Ed.2d 804 (1980). In this earlier decision this court reasoned: Under Florida law the situs of tangible personal property for taxation purposes is determined in accor…
  • Autotote Ltd., Inc. v. Bystrom, 454 So. 2d 661 (Fla. 3d DCA 1984)
    …benefits received, [citation omitted].” Mikos v. Ringling Bros.-Barnum & Bailey Combined Shows, Inc., 368 So. 2d 884, 890, 2 ALR 4th 421, 430 (Fla.2d DCA 1979), cert. den., 378 So. 2d 348, appeal dismissed for want of a substantial federal question, 445 U.S. 939, 63 L.Ed.2d 773, 100 S.Ct. 1334, reh. den., 446 U.S. 947, 64 L.Ed.2d 804, 100 S.Ct. 2178 (1980). The subject property obtained tax situs in Dade County as of January 1, and is taxable at full “just (i.e. fair market) value” for 1982. Art. VII, § 4,…

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