Your tires' condition isn't the only reason to replace them. If you live in an area where snow is common, you should consider switching from summer to winter tires as temperatures dip toward freezing. Or, you might want to get new tires for that back-to-school road trip to avoid any surprises caused by worn or old tires.
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There will continue to be limited circumstances that will require a taxpayer to seek a refund through their local county clerk and property valuation administrator's office. Specifically, if a car was purchased in 2021, then no 2021 property taxes were due on that vehicle. Therefore, no information exists to compare the 2022 value, and a refund cannot be generated through the State's centralized process. For this reason, these motor vehicle owners who paid their taxes for 2022 will need to seek a refund at the local level. The same situation would exist if a person relocated to Kentucky in 2021 and their vehicle was first taxed in 2022.
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It would not be possible to use more care than was given in this case to adopt the form of a sale and purchase and not of a mortgage loan. The complete legal title was perfected in Maxwell through several proceedings and through many details; it was allowed to rest there for a day before the sale contract to Bauer was made; this contract was in due form, as from vendor to vendee, containing the vendor's agreement to convey the property to the vendee after full payment of the agreed price, for which the vendee agreed to execute notes. It provided that the vendee might have immediate possession, should pay all taxes, should have the right to cut and sell timber, but every year should account to the vendors at agreed rates for any stumpage value in excess of the purchase price payments of that year; that the vendee might mine coal upon an agreed royalty to be applied on the purchase-money notes; that monthly statements should be made of timber and coal; and that the vendee would not assign or incumber the contract without vendor's permission. On both sides the parties were men of large affairs and long experience. As the district judge says, \"They were highly competent to deal, and dealt at arm's length.\" Plainly he who would transform this contract into some different one, supposed to lie hidden in all these plain terms, carries a heavy burden. As we understand counsel for Bauer, they frankly admit that, in this view of the facts, they can succeed only by establishing the affirmative of the broad question first stated.
It is usually, though not always, the usury laws that make important the difference between a mortgage and a sale contract; and, approaching from that standpoint, it must be first noted that this case arises only fortuitously in Ohio, where the usury law forfeits only the excess charge. The question \"loan or not\" must be answered in the same way in Ohio as in a state where all interest, or even the whole principal, is forfeited.
Between a contract of sale and purchase and a contract of loan and mortgage there must be classifying distinctions, but they cannot be found in elements which are common to both. Such common elements are: First, each is accompanied by a defeasance; in the mortgage contract this may be expressly stated or may be implied even from oral proofs; in the sale contract it is the essence of the document; in each case, upon the performance of the conditions, the title, legal or equitable, passes to the one who has performed. Second, each is a security; one for the debt for money borrowed and the other for the purchase price debt. Third, in each there is an absolute, unconditional debt; the origin of one is the money which has been loaned; the origin of the other is the agreed purchase price; in neither case is the payor's promise optional, nor can he escape personal liability for a deficiency or its equivalent. Surely there is fallacy in the reasoning which says that a given transaction is a loan and not a purchase, because the title is conditionally to be conveyed, or because the title is held as security, or because the debt is absolute. The presence of one, or two, or three of these always common elements cannot be controlling in deciding whether a given transaction is a sale or is a loan; to suggest all or any one of them as of decisive effect is to suggest this plain fallacy; and such decisions as seem to make any one of these e. g., absolute liability alone a sufficient criterion cannot, we think, have been well considered.
Nor can the fact that the title has recently been in the apparent vendee and has been by him transferred to the later vendor, even when in connection with an executory contract of sale back to the former owner, be of itself determinative. There are plenty of such transactions which are precisely what they purport to be. When, however, we find that one recently the indebted owner has shifted his position and become merely an executory purchaser, an atmosphere of doubt at once arises; and in this atmosphere the absolute form of the debt may become highly persuasive. If there is an absolute promise to pay the same amount that he was formerly owing, and to do so as a condition of getting back the title with which he has just parted, the inference that there is nothing but a debt with security for its repayment becomes a strong one; but the debt which creates this atmosphere of doubt is not the new debt, it is the old one.
So far as we can find, every case in which the existence of an absolute promise by an ostensible vendee to pay the sum involved has been thought to indicate that the transaction was merely a loan instead of having the character in which it was made to appear, is a case where the contract vendee had parted with his recent title and was arranging to get it back again. In no case was the contract one for the purchase of property which he had never before owned. 59ce067264