- Property which has escaped taxation. Independent Pipe Line Co. v State Board of Equalization, 168 Okla 432, 33 P2d 797. Property of a decedent omitted in the assessment of inheritance tax. State v Brooks, 183 Minn 251, 236 NW 316. Lands omitted in the original assessment for a local improvement. St. Louis & K. C. Land Co. v Kansas City, 241 US 419, 60 L Ed 1072, 36 S Ct 647.
Ballentine's law dictionary. Anderson, W.S.. 1998.
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