Taxation of unmined minerals: is it inevitable, or is it unconstitutional

Journal Article · Tue Jan 01 04:00:00 EST 1985 · J. Miner. Law Pol.; (United States)

OSTI ID:6887845

Clark, J E

Recent proposals to tax Kentucky unmined minerals have caused an unprecedented level of debate and controversy. The author examines the legal issues associated with efforts to change state property tax on unmined minerals, but notes that public policy, economic, accounting, and emotional aspects must be considered as well as legal issues. House Bill 92 and substitute proposals are likely to be major legislative issues during 1986 as Kentucky seeks new sources of revenue. The General Assembly has the authority to pass tax statues, to determine which property is exempt from local taxation, and to set the tax rate applied to each classification of property. The legislature may adopt the proposals unless its opponents can persuade legislators that it is against the state's best interests or mount a successful constitutional challenge.

• OSTI ID: 6887845
• Journal Information: J. Miner. Law Pol.; (United States), Journal Name: J. Miner. Law Pol.; (United States) Vol. 1:1; ISSN JMLPE
• Country of Publication: United States
• Language: English

Related Subjects

01 COAL, LIGNITE, AND PEAT
017000* -- Coal
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& Peat-- Legislation & Regulations
29 ENERGY PLANNING, POLICY, AND ECONOMY
294001 -- Energy Planning & Policy-- Coal
FEDERAL REGION IV
KENTUCKY
LAWS
LEGAL ASPECTS
LEGISLATION
MINERAL RESOURCES
MINING LAWS
NORTH AMERICA
PROPERTY RIGHTS
RESOURCES
TAX LAWS
TAXES
USA