Also known as: cesses · cassessment · tax · assessment
Written by attorneys · grounded in primary & secondary sources — see below
A historical assessment or tax levied on land or property.
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Claire Campbell sold her parcel to Cardinal Insurance. At closing the parties exchanged the deed and closing statement while also settling the outstanding cess that had been assessed against the land. Title agents confirmed the tax lien was satisfied before recording.
Cobalt Energy imported equipment from abroad. Congress imposed a cess not exceeding the constitutional limit on each item. The company paid the levy to obtain release of the goods at the port.
After Catherine Carter died intestate her heirs received the family farm. The probate court noted that the accrued cess attached to the property and passed automatically with title under descent statutes without a separate deed.
Cypress Technologies challenged an agency order imposing a new cess on its facilities. The court held that the agency had followed required procedures when adopting the assessment rule.
Christine Castro contested the amount of cess levied on her commercial building. Her appraiser offered testimony that the valuation method satisfied scientific standards of reliability.
The city condemned Camila Cervantes's lot for redevelopment and offset the award by the amount of unpaid cess. The court upheld the deduction as part of the just-compensation calculation.
It denotes an assessment or tax. In English law the term covers a general levy while in Scots law it refers specifically to a land tax.
…“pose no risk of harm to themselves or third parties.” Ante, at 27. This argument again echoes Lochner , which relied on its assessment that “we think that a law like the one before us involves neither the safety, the morals nor the welfare of the public, and that the interest of the public is not in the slightest degree…