Thatcher's Administrators v. Baker

How courts have described this case

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

• holding that a county may properly assess a tenant under a long-term ground lease for the value of its interest in the land and buildings under the lease since factual circumstances indicated that title to the buildings remained in the tenant for the term of the lease
• resolving, in a tax assessment appeal, the issue of whether a grantee or lessee under a term or estate for years is subject to taxation

Source: CourtListener parenthetical corpus (CC0).