A municipality may levy an annual ad valorem tax on real property such as land, building, machinery, and other improvement. A student activist wants to impugn the validity of a tax on text messages. Taxable income is recognized when the taxpayer fails to include the income in his income tax return.
A municipality may levy an annual ad valorem tax on real property such as land, building, machinery, and other improvement. A student activist wants to impugn the validity of a tax on text m…