Karen Y. Nielsen - Page 14

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            other law is both the source and the sole explanation of a                                 
            displaced person’s right to acquisition cost or just                                       
            compensation, to say that such payments are “received under”                               
            subchapter II of the Relocation Act would defy logic.  We                                  
            conclude instead that just compensation is not relocation                                  
            assistance and should not be governed by the tax rules applicable                          
            thereto, but it continues to exist as an independent requirement                           
            in no way eliminated by the statute under consideration.                                   
                  Case law emanating from Federal and State courts further                             
            supports this interpretation.  For instance, the California Court                          
            of Appeal explained the relationship between just compensation                             
            and relocation assistance as follows:                                                      
                  “The ‘just compensation’ which a condemnee may recover                               
                  from the condemnor when his property is acquired for a                               
                  public use pursuant to the eminent domain law, as                                    
                  contemplated by the Constitution and that law alike, is                              
                  the ‘value’ (or ‘actual value,’ or ‘fair market                                      
                  value’), measured at a pertinent time * * * ”.  * * *                                
                  Other amounts which may be “compensable” by the public                               
                  entity under the CRAL [California Relocation Assistance                              
                  Laws] or the URA [Uniform Relocation Assistance and                                  
                  Real Property Acquisition Policies Act of 1970] result                               
                  from statutory provisions and are independent of the                                 
                  constitutional requirement of “just compensation” * * *                              
                  [City of Los Angeles v. Decker, 132 Cal. Rptr. 188, 193                              
                  (Cal. Ct. App. 1976) (quoting City of Mountain View v.                               
                  Superior Court, 126 Cal. Rptr. 358, 363 (Ct. App.                                    
                  1975)).]                                                                             
            A similar view of the Relocation Act’s role was taken by the                               
            Kansas Court of Appeals, which stated that “the purpose of                                 









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