Section Newsletters

Articles From Elinor L. Hart

Log rolling vs. the single subject rule By Stanley R. Kaminski & Elinor L. Hart State and Local Taxation, January 2013 As the cases discussed in this article demonstrate, the definition of a “single subject” is amorphous and the application of the “single subject” rule is jurisdiction-specific and appears largely subjective.

Spot an error in your article? Contact Celeste Niemann at cniemann@isba.org. For information on obtaining a copy of an article, visit the ISBA Newsletters page.

Select a Different Author