(Download) "Kate Fowler Merle-Smith and Another V." by Supreme Court of Minnesota * Book PDF Kindle ePub Free
eBook details
- Title: Kate Fowler Merle-Smith and Another V.
- Author : Supreme Court of Minnesota
- Release Date : January 25, 1935
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 65 KB
Description
Landlord and tenant -- lease -- covenant to pay taxes. Taxes on realty are assessed for the calendar year as of May 1, upon which date they attach as a lien or charge thereon. The various steps in the assessment and levy of taxes, whenever finished, relate back to and take effect as of May 1; hence a lessee who covenants to pay all taxes assessed during the term of the lease is liable for the taxes assessed for the calendar year if the lease terminates on or after May 1 of that year.