situs

situs
/saytas/ Lat. Situation; location; e.g. location or place of crime or business. Site; position; the place where a thing is considered, for example, with reference to jurisdiction over it, or the right or power to tax it. It imports fixedness of location. Situs of property, for tax purposes, is determined by whether the taxing state has sufficient contact with the personal property sought to be taxed to justify in fairness the particular tax. Town of Cady v. Alexander Const. Co., 12 Wis.2d 236, 107 N.W.2d 267, 270.
Generally, personal property has its taxable "situs" in that state where owner of it is domiciled. Smith v. Lummus, 149 Fla. 660, 6 So.2d 625, 627, 628.
Situs of a trust means place of performance of active duties of trustee. Campbell v. Albers, 313 Ill.App. 152, 39 N.E.2d 672, 676.
For business situs, see business.
See also place.

Black's law dictionary. . 1990.

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  • situs — si·tus / sī təs, sē , ˌtu̇s/ n [Latin, position, site, from sinere to leave in place, allow]: a location that is or is held to be the site of something (as property or a crime or tort) and that commonly determines jurisdiction over it the situs… …   Law dictionary

  • SITUS — VІSCERUM INVERSUS (situs trans versus, s. rarior, heterotaxia), извращенное положение внутренностей, такое нарушение общего плана развития, при к ром внутренности индивидуума располагаются не на обычном их месте, а на противоположной стороне тела …   Большая медицинская энциклопедия

  • Situs — der Bauchorgane in einer anatomischen Zeichnung Als Situs (lat. Lage) bezeichnet man in der Anatomie die Lageverhältnisse der (in der Regel inneren) Organe zueinander. Im chirurgischen Sprachgebrauch wird das eröffnete Operationsgebiet so genannt …   Deutsch Wikipedia

  • situs — m. anat. Posición o sitio. Medical Dictionary. 2011. situs Posición o localización …   Diccionario médico

  • Situs — Si tus, n. [L., situation.] (Bot.) The method in which the parts of a plant are arranged; also, the position of the parts. Henslow. [1913 Webster] …   The Collaborative International Dictionary of English

  • Situs — (lat.), die Lage …   Pierer's Universal-Lexikon

  • SITUS — in conviviis olim usitatus varius fuit, de quo passim supra. Vide inprimis ubi quaedam diximus de ritu Accumbendi et Sedendi. In Scholis et Academiis discentium docentiumque, quis fuerit, vide ubi de Lecticula lucubratoria. In Ecclesia, voce… …   Hofmann J. Lexicon universale

  • situs — Latin, “situation, position.” …   Etymology dictionary

  • SITUS — VІSCEItUM INVERSUS противления току крови, неровностью стенок сосудов и т. д. Прямой зависимости однако между силой шума и тяжестью поражения в ■большинстве случаев не имеется, напр. как при небольших, так и при резко выраженных сужениях… …   Большая медицинская энциклопедия

  • situs — sȋtus m DEFINICIJA mjesto na kojem se što nalazi u odnosu na što drugo; smještaj u prostoru; položaj SINTAGMA in situ (izg. in sȋtu) koji je tu, koji se tu nalazi na svome mjestu [arheološki nalaz in situ] …   Hrvatski jezični portal

  • situs — [sīt′əs] n. [L: see SITE] position or location; esp., the normal position, as of an organ of the body or a plant part …   English World dictionary

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