Impact and desirability of taxing unmined coal interests in the same manner as other real property

Journal Article · Wed Jan 01 04:00:00 EST 1986 · J. Miner. Law Pol.; (United States)

OSTI ID:6988132

Vasek, Jr, S J

A brief summary of Kentucky's property taxes and the historical development of the state's unmined minerals taxes leads into a discussion of the implementation issues now being tested in the courts, such as valuation, the effects of the Broad Form Deed Act, and the impact on farms and minerals other than coal. An assessment of the economic impact of the tax on taxpayers and on state revenues concludes that prior scholarly attempts to estimate economic impact have erred because they failed to consider the implementation issues. These issues involve value choices about who should bear the economic burden and when that burden should take place.

• Research Organization: Univ. of Kentucky, Lexington
• OSTI ID: 6988132
• Journal Information: J. Miner. Law Pol.; (United States), Journal Name: J. Miner. Law Pol.; (United States) Vol. 1:2; ISSN JMLPE
• Country of Publication: United States
• Language: English

Related Subjects

01 COAL, LIGNITE, AND PEAT
015000* -- Coal
Lignite
& Peat-- Economic
Industrial
& Business Aspects
29 ENERGY PLANNING, POLICY, AND ECONOMY
294001 -- Energy Planning & Policy-- Coal
COAL RESERVES
ECONOMIC IMPACT
FEDERAL REGION IV
HISTORICAL ASPECTS
IMPLEMENTATION
KENTUCKY
LAWS
LEGAL ASPECTS
NORTH AMERICA
RESERVES
RESOURCES
TAX LAWS
TAXES
USA