Section 1 Introduction

• Library: Tax Law 2009

The most distinguishing characteristic of municipal taxation is the municipality’s lack of the inherent power to tax. A municipality is a creature of the state and relies on the Constitution and statutes for whatever taxing authority it possesses. For the most part, this discussion is limited to municipal taxation, which is intended to include cities, towns, and villages. On occasion, reference is made to taxation by other political subdivisions. In those instances, the context or the discussion will...