State v. Champion Fibre Co.

When does the liability of the taxpayer for State and county taxes arise or begin with reference to taxes levied upon real estate ?

Prior to 1931 there were certain conflicts in the revenue and machinery acts with reference to the collection of taxes. By virtue of chapter 427 of Public Laws of 1931 and chapter 428 thereof certain changes have been made in the taxing laws. A definite time is now set for various steps in the taxing process. These may be classified as follows :(1) In quadrennial assessment years the value of real property shall be determined on 1 January; in other years 1…