mla
MLA.abbr. MOTION FOR LEAVE TO APPEAL.
Search Results for: MLA
land bank
land bank. 1. A bank created under the Federal Farm Loan Act to make loans at low interest rates secured by farmland. [Cases: United States 53(7).C.J.S. United States §§ 90, 92–93.] 2. A program in which land is retired from agricultural production for conservation or tree-cultivation purposes. — Also termed soil bank. See FEDERAL HOME
department of education
Department of Education. The cabinet-level department of the federal government responsible for administering and coordinating most federal programs of assistance to education. • Headed by the Secretary of Education, the Department includes the Office of Bilingual Education and Minority Languages Affairs (OBEMLA), the Office of Educational Research and Improvement (OERI), the Office of Elementary and
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federal maritime lien act
Federal Maritime Lien Act. A statute that confers an automatic lien on anyone who provides a vessel with any of a wide range of goods and services. 46 USCA §§ 31341–31343. — Abbr. FMLA.
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special use valuation
An executor’s option of valuating real property in an estate, esp. farmland, at its current use rather than for its highest potential value. [Cases: Internal Revenue 4183; Taxation 895. C.J.S. Internal Revenue § 519; Taxation §§ 1900–1909, 1918–1931, 1941–1944, 1948.]
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farm out
farm out, vb. 1. To turn over something (such as an oil-and-gas lease) for performance by another. • The term evolved from the Roman practice of transferring the right to collect taxes to a third party for a fee. It was later practiced in England, Scotland, and France but has been long abolished. 2. Hist.
seise
seise (seez), vb. To invest with seisin or establish as a holder in fee simple; to put in possession (he became seised of half a section of farmland near Tulia).
valuation
valuation, n. 1. The process of determining the value of a thing or entity. 2. The estimated worth of a thing or entity. — value, valuate, vb. assessed valuation. The value that a taxing authority gives to property and to which the tax rate is applied. [Cases: Taxation 348, 348. 1. C.J.S. Taxation §§ 510–511,