Block v. Estes

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• observing that leasehold is taxable only if lease is perpetual, renewable indefinitely, or if tenant agrees to pay taxes on the land
• explaining that an analysis of whether an agreement constitutes a perpetual lease must begin with a review of the language of the agreement itself
• finding that leasehold interests are taxable if the leases are either perpetual, renewable indefinitely or the leaseholder agrees to pay taxes on the value of the land
• cautioning against “imputing too much weight to comments of proponents of bills offered in legislative committee hearings” (quotation omitted)

Source: CourtListener parenthetical corpus (CC0).