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3 revisions | Koliver at Jun 21, 2022 05:41 PM | |||||||||||||||||
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4-2- exception of a few thousand dollars worth , is real estate. In the first place without taking up the various items, but some of
These items are fairly representative of the whole with the exception of the strictly personal property such as horses etc. Our charter provides in Section 104 thereof as follows, "The term real estate or property as used in this act shall be construed to embrace lots, lands and all buildings, machinery, fixtures and structures of every kind erected on and affixed to the same." It will thus be seen that by the terms of the charter all machinery and fixtures are real estate provided they are affixed to the land of the person assessed. Section 105 undertakes to define personal estate or property and concluded as follows, "And other things denominated as personal property under existing or future state of tax laws." This cannot be properly construed to mean that machinery affixed to the soil of the owner would be personal property in the face of Section 104. The law as laid down in numerous decisions is very clearly without the intervention of Section 104 of the charter that all fixtures affixed to the land of the owner with the intention on his part of permanently affixing them thereto are as much as part of the real estate as the buildings erected thereon. Of course, a different questions arises when fixtures are affixed to leased land with the intention of removal and as is usual under a contract that they may be removed. In such case fixtures which would include machinery would be personal property. The question arises as to whether or not property such as mains, and wires not on the land of the owner but affixed thereto and running throughout a city by virtue of a franchise giving them the right to so run their mains and wires is real or personal property. The question is answered in the 74 Texas on page 605 in the case of | 4-2- exception of a few thousand dollars worth , is real estate. In the first place without taking up the various items, but some of
These items are fairly representative of the whole with the exception of the strictly personal property such as horses etc. Our charter provides in Section 104 thereof as follows, "The term real estate or property as used in this act shall be construed to embrace lots, lands and all buildings, machinery, fixtures and structures of every kind erected on and affixed to the same." It will thus be seen that by the terms of the charter all machinery and fixtures are real estate provided they are affixed to the land of the person assessed. Section 105 undertakes to define personal estate or property and concluded as follows, "And other things denominated as personal property under existing or future state of tax laws." This cannot be properly construed to mean that machinery affixed to the soil of the owner would be personal property in the face of Section 104. The law as laid down in numerous decisions is very clearly without the intervention of Section 104 of the charter that all fixtures affixed to the land of the owner with the intention on his part of permanently affixing them thereto are as much as part of the real estate as the buildings erected thereon. Of course, a different questions arises when fixtures are affixed to leased land with the intention of removal and as is usual under a contract that they may be removed. In such case fixtures which would include machinery would be personal property. The question arises as to whether or not property such as mains, and wires not on the land of the owner but affixed thereto and running throughout a city by virtue of a franchise giving them the right to so run their mains and wires is real or personal property. The question is answered in the 74 Texas on page 605 in the case of |