Theoretical simulations are compared with drop test experiments of vessel free-fall impact on calm water, with zero and nonzero initial heel angles. The impact force and moment are predicted by using a theory described in Xu et al. (1998). The resulting motions of vessels at asymmetric impact include vertical water entry and transverse rolling. The downward deceleration equation combines the hydrostatic and hydrodynamic forces and the weight of hull, while the rolling equation takes into account the restoring moments due to asymmetry. Another simplified approach of a water entry dynamics and injury model (Gollwitzer and Peterson, 1996) is also applied to evaluate the impact acceleration for symmetric cases. The experiments were conducted at the Coastal Systems Station, Panama City, Florida, using a 2 ft × 8 ft (0.61 m × 2.44 m) prismatic hull model with 20 deg deadrise. The comparisons between the asymmetric impact theory and experiment shows varying degrees of qualitative and quantitative agreement.
The California constitution requires that all real property be assessed at its full cash value or some uniform proportion thereof. 1 Property exempt from taxation under the laws of the United States and certain properties owned by the state and its governmental subdivisions are specifically exempted from taxation. 2 But if exempt property is leased to a private party the lessee must pay a tax on the full cash value of the leasehold interest. 3 Since "full cash value" is synonomous with market value 4 the assessor must determine what the leasehold would bring in an arm's length transaction between a willing buyer and a willing seller. 5 If there has been no recent sale of a comparable leasehold to guide the assessor, the market value may be determined in other ways, 6 the most significant of which is the "capitalization of income" method. 7 Under this method of valuation the net income which the lessee expects to earn over the remaining life of his lease is capitalized, and the resulting value is presumed to be an estimate of the market value of the leasehold interest. In 1932, Blinn Lumber Co. v. County of Los Angeles8 held that the rent to be paid by the lessee is an expense to be deducted in determining the income to be capitalized. But in a 1955 decision, De Luz Homes, Inc. v. County of San Diego, 9 the Call-1 CAL. CONST. art. XI, § 12, provides: "All property subject to taxation shall be assessed at its full cash value." Article XIII, § 1, provides: "All property in the State except as otherwise in this Constitution provided ... shall be taxed in proportion to its value, to be ascertained as provided by law... 2' These sections have been interpreted to mean that all taxable real property must be assessed at the same percentage of market value without any special classifications by the legislature prescribing taxation at a different rate or by a different method of valuation.
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