101 results for 'cat:"Property" AND cat:"Tax"'.
J. Garry finds that the lower court properly dismissed a telecommunications firm's challenge to the finding that its real property was taxable because state law allows localities to tax fiber-optic cables and conduits used for internet, telephone, and cable TV services as "public utility mass real property," unless the cable is primarily used for news and entertainment. Here, the firm failed to establish such. Affirmed.
Court: New York Appellate Divisions, Judge: Garry, Filed On: January 25, 2024, Case #: 535951, Categories: property, tax
J. Clark finds that the lower court improperly granted the heir's motion to set aside the tax sale of the land parcel because he was unaware he had been deeded the land until three years after the owner's passing, during which time no one paid property taxes on the land. No one informed the city about the owner's death, and therefore the heir failed to make sufficient efforts to preserve his property interest. Reversed.
Court: Missouri Court Of Appeals, Judge: Clark, Filed On: January 23, 2024, Case #: ED111425, Categories: property, tax
J. Berkenkotter vacates the appeals court's decision to invalidate the methodology employed by the Arapahoe county assessor to calculate tax increment financing on certain real estate. The methodology did not violate Colorado's Urban Renewal Law, which grants such officials wide latitude to determine the most efficient and effective way to achieve urban renewal efforts under the law. Reversed.
Court: Colorado Supreme Court, Judge: Berkenkotter, Filed On: January 22, 2024, Case #: 2024CO4, Categories: property, Real Estate, tax
J. Horton finds the trial court properly decided the amount the property owner tendered to redeem her property from a tax foreclosure sale was insufficient. After the owner failed to cure the tax lien of more than $40,000, the property was sold in tax foreclosure. Evidence shows the owner's tender represents around 76 percent of the sum demanded by the statutory formula to redeem the property from the foreclosure sale. Affirmed.
Court: Texas Courts of Appeals, Judge: Horton , Filed On: January 18, 2024, Case #: 09-21-00387-CV, Categories: property, tax
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J. Clark finds that the lower court properly dismissed a Catholic religious order's request to fully restore a town tax exemption on property adjacent to a convent in which the order once operated a school. The bulk of the 42-acre property was not used for religious or educational purposes, and only land that comprised the former school playground and ancillary surroundings qualified for the exemption because the order ran a summer program there for special needs children. Affirmed.
Court: New York Appellate Divisions, Judge: Clark, Filed On: January 11, 2024, Case #: 535586, Categories: property, tax
[Consolidated.] J. Northcutt finds that the circuit court properly ruled for the property appraiser in claims seeking ad valorem tax exemptions for property the port authority leases to a marine repair company. Joining both parties to the suit was appropriate since they both held an interest in the exemption issue. Affirmed.
Court: Florida Courts Of Appeal, Judge: Northcutt, Filed On: December 29, 2023, Case #: 2D20-2605, Categories: Civil Procedure, property, tax
J. Mori finds that the trial court erred in upholding a county assessment of a property for tax purposes. After the owners tore down an existing house and built a new one, the county improperly reallocated the base-year value of the removed structure to the land and then tacked on the value of the new house. Reversed.
Court: California Courts Of Appeal, Judge: Mori, Filed On: December 21, 2023, Case #: B323864, Categories: property, tax
J. Fischer enteres a permanent writ ordering the lower court to dismiss counts claiming the tech company failed to provide class members with timely notice of increased property assessments, and caused others to have their property assessments increase by more than 15% without a physical inspection. The tech company, which operated as a subcontractor to the county, is entitled to dismissal of these claims because it did not owe the property owner a duty of care.
Court: Missouri Supreme Court, Judge: Fischer, Filed On: December 19, 2023, Case #: SC100298, Categories: property, tax, Negligence
J. Scales finds the circuit court's appellate division properly dismissed the property owner's petitions for for writs of certiorari, mandamus and prohibition in his pro se lawsuit over the assessed value of his property. The property owner's second-tier certiorari petition is denied, as the circuit court properly dismissed his petitions for lack of jurisdiction to review the kinds of claims from the value adjustment board asserted in his lawsuit.
Court: Florida Courts Of Appeal, Judge: Scales, Filed On: December 13, 2023, Case #: 23-1165, Categories: property, tax
J. Hassan finds that the trial court properly ruled in favor of the county in a property owner's bill of review petition that sought to set aside a final judgment for delinquent taxes. The owner failed to challenge the issue of mootness raised in the county's plea to the jurisdiction. Affirmed.
Court: Texas Courts of Appeals, Judge: Hassan, Filed On: December 12, 2023, Case #: 14-23-00008-CV, Categories: property, tax, Jurisdiction
J. Mitchell finds the trial court properly ruled that a man should not receive additional profits after being sued to give back the land he bought from a tax sale to the original owners, as he already received compensation and could not show evidence that he was entitled to "mesne profits." Affirmed.
Court: Alabama Supreme Court, Judge: Mitchell, Filed On: December 8, 2023, Case #: SC-2023-0495, Categories: property, tax, Contract
J. Mackey finds that the lower court properly found for owners of a resort complex by concluding the property had been overassessed. While the town valued each of the 347 parcels individually in assessing the four tax years in dispute, the recent arms-length transaction under which the resort changed hands was the best indicator of value. Affirmed.
Court: New York Appellate Divisions, Judge: Mackey, Filed On: December 7, 2023, Case #: CV-22-1981, Categories: property, Real Estate, tax
J. Perez Friscia finds the lower court properly vacated the final judgment entered against a corporation in tax sale foreclosure claims because evidence does not indicate the court abused its discretion, and the New Jersey constitution explicitly prohibits private corporations from taking private property in such cases. Affirmed.
Court: New Jersey Appellate Division, Judge: Perez Friscia , Filed On: December 4, 2023, Case #: A-3315-21, Categories: property, tax
J. Worthen finds the trial court improperly granted the ex-wife's post-divorce decree motion for contempt and enforcement. A liquidated damages provision created a remedy for failure to timely deliver property by awarding the entire fair market value of the property. When the court applied this, it awarded proceeds of previously divided property, shifting them entirely from the husband to the wife. This goes beyond enforcement, resulting in the husband’s divestment of proceeds. Vacated.
Court: Texas Courts of Appeals, Judge: Worthen , Filed On: November 30, 2023, Case #: 12-22-00315-CV, Categories: Family Law, property, tax
J. Dysart finds that the Louisiana Tax Commission properly granted a taxpayer's protest to reduce the valuation of her property by the assessor. The taxpayer showed that the property has only been used as greenspace and for water retention and provided evidence of the substandard condition of the streets near her vacant lot. The taxpayer claimed that the assessor inequitably valued her property by failing to take into account the varying condition of streets in the neighborhood. Affirmed.
Court: Louisiana Court Of Appeal, Judge: Dysart, Filed On: November 28, 2023, Case #: 2023-CA-0079, Categories: Administrative Law, property, tax
J. Soto finds a lower court ruled correctly in dismissing a suit brought by citizens against the Texas comptroller’s office over property valuations. Because the citizens are suing over a tax program involving local school districts, their claimed injuries are not “fairly traceable” to the comptroller’s office. Affirmed.
Court: Texas Courts of Appeals, Judge: Soto, Filed On: November 21, 2023, Case #: 08-23-00086-CV, Categories: Government, property, tax
J. Hagen finds that a county failed to show that state taxing authorities unconstitutionally applied the Aircraft Valuation Law in taxing aircraft owned by Delta Air Lines. The state used a unitary approach to determine the property value of the aircraft and the county did not present evidence that the method was inadequate or that it violated the fair market value provision of the state constitution. Affirmed.
Court: Utah Supreme Court, Judge: Hagen, Filed On: November 9, 2023, Case #: 20210938, Categories: property, tax
J. Gill finds the circuit court properly ruled in favor of the trust in its civil action challenging the town's decision that the trust's property was not exempt from property taxes. The circuit court properly applied de novo review and not certiorari review when considering the trust's challenge including new evidence that was not presented to the town or its assessor, and the circuit court correctly ruled that the trust had met its burden to show its property should be tax exempt, denied the town's motion for summary judgment and granted summary judgment to the trust. Affirmed.
Court: Wisconsin Court of Appeals, Judge: Gill, Filed On: November 7, 2023, Case #: 2022AP000185, Categories: property, tax
Per curiam, the Nebraska Supreme Court overrules the land developer’s motion for rehearing of the previous reversal of the district court’s finding in the developer’s favor on unjust enrichment claims against the landowner from which it bought a tax certificate which was voided after title was quieted in the previous owner. The opinion remains unchanged, though the analysis is modified to clarify the court’s reasoning as to the application of claim preclusion against an involved contractor.
Court: Nebraska Supreme Court, Judge: Per curiam, Filed On: November 3, 2023, Case #: S-22-673, Categories: property, tax
J. Aarons finds that the lower court properly dismissed a challenge to tax breaks provided in connection with the construction of a parking garage as part of a downtown redevelopment project because plaintiff did not suffer an "injury in fact" beyond that of any taxpayer for real property taxes forgiven on the garage. Affirmed.
Court: New York Appellate Divisions, Judge: Aarons, Filed On: November 2, 2023, Case #: 534637, Categories: Municipal Law, property, tax
J. Lynch finds that the lower court properly dismissed a request to reduce the 2022 tax assessment on a residential property because the property owner failed to counter the "rebuttable presumption of validity" to the set assessment with a self-generated and unverified list of comparable nearby properties. Affirmed.
Court: New York Appellate Divisions, Judge: Lynch, Filed On: November 2, 2023, Case #: CV-23-0299, Categories: property, tax
J. Nashold finds the circuit court properly ruled in the city's favor in a dispute from a property owner over the tax assessment of its luxury apartment building. The city complied with the Wisconsin Property Assessment Manual and did not violate statutes by assessing the value of the building, which was technically 72% vacant at the time, to be just over $17 million as compared to the owner's private assessor's $6 million assessment, including by taking into account future leases that were anticipated at the time and not using the 72% vacancy figure in its assessment. The city's assessment was not excessive, so the circuit court's judgment in its favor stands. Affirmed.
Court: Wisconsin Court of Appeals, Judge: Nashold, Filed On: October 26, 2023, Case #: 2022AP000507, Categories: property, tax
J. Rickman finds that the trial court properly ruled in favor of the board in a dispute with the apartment complex owner over the ad valorem tax assessment of a rent-restricted apartment complex. The trial court correctly found that the income method of property valuation was inapplicable to determine the fair market value of a property financed with federal low-income housing tax credits under Section 42 of the Internal Revenue Code. Affirmed.
Court: Georgia Court of Appeals, Judge: Rickman, Filed On: October 26, 2023, Case #: A23A1103, Categories: property, tax
J. Williams finds the tax court improperly granted summary judgment in favor of a gas and electric company concerning the state's assessment of property taxes. The gas and electric company argued that it is entitled to include a depreciation calculation of future costs to remove electric transmission and distribution properties. However, the state sufficiently showed in court that accumulated depreciation does not reduce the full cash value to a negative number. Reversed.
Court: Arizona Court Of Appeals Division One, Judge: Williams, Filed On: October 24, 2023, Case #: 1 CA-TX 21-8, Categories: property, tax
J. Kelsey finds that although Virginia law requires the city to benefit from the funds left unclaimed by a junior lienor on a property sale, the statute operated in a manner that violated the Constitution of Virginia in this instance. The city sold a man's home ten years after he passed away to recoup property taxes that his descendants hadn't paid. The leftover money from the sale went to two junior lienors, but one never claimed their share. The creditor who accepted his payment had a property interest in the land that’s the subject of the tax sale. In this situation, the statute affects the taking of private property without compensation. Reversed.
Court: Virginia Supreme Court, Judge: Kelsey, Filed On: October 19, 2023, Case #: 210389, Categories: property, Real Estate, tax
J. Gobeil finds that the trial court properly dismissed the company's action against the county seeking a refund of excess property taxes. The trial court correctly found that sovereign immunity barred the action. The company's payments in lieu of taxes are not a tax or license fee and were distinguishable from typical taxes because the company was obligated to make the payments due to a voluntary lease with the property owner. The tax bill was issued to the property owner and forwarded to the company. The payments in lieu of taxes owed by the company were also heavily discounted based on a formula in the lease. Affirmed.
Court: Georgia Court of Appeals, Judge: Gobeil, Filed On: October 19, 2023, Case #: A23A0694, Categories: property, tax
Per curiam, the Fifth Circuit denies the developer’s and the former mayor of Richardson, Texas’s petition for rehearing on their convictions for bribery and tax fraud. The developer sought rezoning of property to construct apartments, which was approved, though citizens opposed the rezoning. Sufficient evidence of the mayor’s extramarital affair with the developer has been shown, including the mayor’s admitting the affair to her husband. Though defendants assert that certain bribes were gratuities, and that the court failed to properly instruct the jury, all evidence supports the court’s verdict. Affirmed in part. Vacated in part.
Court: 5th Circuit, Judge: Per curiam, Filed On: October 18, 2023, Case #: 22-40519, Categories: tax, Bribery, property