99 results for 'cat:"Property" AND cat:"Tax"'.
J. Whipple finds a lower court properly dismissed a property management company's motion to appeal a ruling in favor of the tax authority. The property management company argued that it is not obligated to pay tax on super profits for purpose of trade. However, the tax authority presented sufficient evidence in court that the property management company is not entitled to relief because it borrowed money to purchase a share in a separate company as an investment, and not for purposes of its own limited partnership. Affirmed.
Court: Her Majesty's Court of Appeal, Judge: Whipple, Filed On: October 12, 2023, Case #: CA-2022-2051, Categories: property, Trade, tax
J. Massa finds that the trial court properly determined a corporation was entitled to tax deeds after purchasing a home following the owners' failure to pay property tax. The auditor fulfilled due process requirements under the tax sale, and the corporation sent the owners certified notice of the purchase. Affirmed.
Court: Indiana Supreme Court, Judge: Massa, Filed On: October 11, 2023, Case #: 23S-TP-00090, Categories: Civil Procedure, property, tax
Per curiam, the Fifth Circuit finds the district court improperly dismissed claims brought by the owners of properties along Lake Austin as barred from federal jurisdiction by the Tax Injunction Act. The property owners say that their properties lie within the city’s limited-purpose jurisdiction and that an ordinance declaring them as within the city’s full jurisdiction is an illegal annexation attempt. The Act bars district courts from enjoining tax assessment “where a ... remedy may be had in [state] courts.” Apart from the owner’s request for a declaration of invalidity of taxing boundaries and for a writ of mandamus instructing the assessor on jurisdiction, the owners do not ask the court to enjoin any tax collection via their due process, equal protection and takings claims. Affirmed in part. Reversed in part and remanded.
Court: 5th Circuit, Judge: Per curiam, Filed On: October 11, 2023, Case #: 22-50924, Categories: property, tax, Jurisdiction
J. Lindsey finds the trial court properly ruled in favor of the county property appraiser in a lawsuit from two homeowners over the denial of their request to transfer a property tax assessment benefit from their old home to their new home. Because the record shows the homeowners did not transfer the benefit within the statutory two-year time limit, and because a 2020 constitutional amendment extending the time limit from two to three years does not retroactively control in the dispute over the homeowners' 2019 request, the trial court correctly considered their request untimely and granted final judgment to the appraiser. Affirmed.
Court: Florida Courts Of Appeal, Judge: Lindsey, Filed On: October 4, 2023, Case #: 22-0949, Categories: Government, property, tax
J. Mori finds that the trial court erred in overturning a county board's personal property tax determination. The board properly excluded the income approach valuation method and used the proper cost approach method, and it made adequate findings to support its determination. The trial court must revisit the case to determine whether the board had substantial evidence to support its finding that the taxpayer had not established additional obsolescence. Reversed.
Court: California Courts Of Appeal, Judge: Mori, Filed On: September 28, 2023, Case #: B317513, Categories: property, tax
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J. Rice finds that the Attorney General properly rejected a ballot initiative to amend the state constitution to limit property tax increases. The multiple and unrelated changes contained in the initiative would alter the ways that multiple, separate agencies assess and collect property taxes, in violation of the separate-vote requirement of the constitution, which requires that individual constitutional ballot issues be presented to voters separately. Affirmed.
Court: Montana Supreme Court, Judge: Rice, Filed On: September 26, 2023, Case #: OP 23-0331, Categories: Elections, property, tax
Per curiam, the court of appeals finds that the lower court improperly found for the county in class claims brought when homeowners lost their property after falling delinquent on property tax because the county took title to the properties without paying just compensation for equity held therein.
Court: Michigan Court of Appeals, Judge: Per curiam, Filed On: September 21, 2023, Case #: 361397, Categories: property, tax, Foreclosure
[Modified.] J. Chou modifies one paragraph with no change in judgment and denies a petition for rehearing. The trial court partially erred in upholding a hotel's property tax assessment that was triggered by a change in ownership. The city determined the assessed value using the income approach, which does not include intangible assets, so the city correctly removed the fees and expenses associated with the hotel's management agreement from its net operating income. The city should have also deducted the fair market value of the hotel management agreement, as well as net income from in-room movies and guest laundry services from the hotel's net operating income. Reversed in part.
Court: California Courts Of Appeal, Judge: Chou, Filed On: September 13, 2023, Case #: A163847, Categories: property, tax
[Consolidated.] J. Nazarian agrees with the lower court's ruling that a group of residential property purchasers are not owed any amount they overpaid on tax sale properties, including any post-sale environmental citations and water charges. According to state tax law, any overage the purchasers paid goes to the previous property owners, which in this case was the City of Baltimore. Affirmed.
Court: The Appellate Court of Maryland, Judge: Nazarian, Filed On: September 5, 2023, Case #: 24-C-C-19-001233, Categories: property, tax
J. Ellis finds that the lower court properly denied a company's petition for sale in error after it purchased a commercial property at Cook County's annual tax sale only to discover the property was contaminated with asbestos, lead, and black mold. The company's reading of the property tax code would allow a buyer to reverse a sale simply by showing that at some point in the future, cleanup would be required. This is not a valid reading of the law. Rather, the company must show the property's current condition violates an environmental law or requires immediate remediation. Affirmed.
Court: Illinois Appellate Court, Judge: Ellis, Filed On: August 29, 2023, Case #: 210523, Categories: Environment, property, tax
J. Mitchell finds that the lower court properly ruled when denying an property owner’s motion to vacate a decision that would result in her losing possession of land she had purchased from a company, who originally bought the land from a tax sale, as the county had failed to give proper notice of the tax sale to the original land owner. Affirmed.
Court: Alabama Supreme Court, Judge: Mitchell, Filed On: August 25, 2023, Case #: SC-2022-1034, Categories: property, tax, Contract
J. Chou finds that the trial court partially erred in upholding a hotel's property tax assessment that was triggered by a change in ownership. The city determined the assessed value using the income approach, which does not include intangible assets, so the city correctly removed the fees and expenses associated with the hotel's management agreement from its net operating income. The city should have also deducted the fair market value of the hotel management agreement, as well as net income from in-room movies and guest laundry services from the hotel's net operating income. Reversed in part.
Court: California Courts Of Appeal, Judge: Chou, Filed On: August 17, 2023, Case #: A163847, Categories: property, tax
J. Papik finds the trial court improperly entered judgment against the property owners for unjust enrichment in this suit brought by the purchaser of the property’s tax certificate, which paid its taxes before title was quieted in the owners when it was found that the purchaser did not comply with tax sale statutes. The purchaser transferred the property to an entity whose parent company paid taxes on its behalf. The transferee and its parent company were in privity in the quiet title suit and so the transferee is precluded from litigating this suit. The purchaser’s claim for reimbursement could have been awarded as part of relief the owners sought in a previous lawsuit involving all the parties, and so it is also precluded from seeking relief. A third owner did not plead claim preclusion in the district court and did not appeal the judgment. Affirmed in part. Reversed in part.
Court: Nebraska Supreme Court, Judge: Papik, Filed On: August 11, 2023, Case #: S-22-673, Categories: property, tax, Business Expectancy
J. Thissen partially vacates the tax court's valuation of a hotel. The county may use a "management-fee" method for valuation of full-service hotels when appropriate, and such a method is not unconstitutional. The tax court's adoption of a 6% reserve for replacement deduction was also not clearly erroneous, nor was its elimination of a duplicate deduction of a franchise fee. The tax court's sales comparison analysis of the hotel was also well-explained, with the exception of an apparent discrepancy between the 37% reduction the tax court applied to account for non-taxable personal property and business assets in a comparator hotel's sales price and the 43% reduction that results from this court's calculations. The case is remanded with a direction to conduct any recalculation or revised analysis required to explain or fix this discrepancy. Affirmed in party.
Court: Minnesota Supreme Court, Judge: Thissen, Filed On: August 9, 2023, Case #: A22-1201, Categories: property, tax
J. Blackburne-Rigsby upholds the trial court's finding for the district on its claim the former owners of property that was sold for $58.8 million must pay taxes not only on consideration paid for the property, but also $1.9 million in taxes on the assignment of a leasehold interest in the property. The property and the leasehold interest are two separately taxable interests. Affirmed in part.
Court: DC Court of Appeals, Judge: Blackburne-Rigsby, Filed On: July 20, 2023, Case #: 22-TX-0329 , Categories: property, Real Estate, tax
[Consolidated.] J. Urda finds for the commissioner of internal revenue in this tax liability dispute concerning members of a family-owned mining company because family members failed to prove the value of charitable deductions they claimed.
Court: U.S. Tax Court, Judge: Urda, Filed On: July 11, 2023, Case #: 2023-85, Categories: property, tax
J. Northcutt finds that the circuit court properly ruled in claims seeking ad valorem tax exemptions for property the Tampa Port Authority leases to Gulf Marine Repair Corp because the port authority has not appealed on the merits and failed to demonstrate the existence of procedural issues.
Court: Florida Courts Of Appeal, Judge: Northcutt , Filed On: July 7, 2023, Case #: 2D20-2605, Categories: Civil Procedure, property, tax
J. Northcutt finds that the circuit court properly ruled for an appraiser by holding that property leased by the Port Authority is not exempt from ad valorem taxes because the tenant failed to raise issues of merit. Affirmed.
Court: Florida Courts Of Appeal, Judge: Northcutt, Filed On: July 7, 2023, Case #: 2D20-2613, Categories: property, tax
J. Varlan grants summary judgment to the U.S. government in this case concerning certain federal tax liens and "the proceeds from the sale of real property." The tax liens against the decedent "remain in force" and encumber the property at issue, despite its transfer to a construction company. Further, the argument that the lien was "conclusively extinguished" is unavailing, and the defendant construction company "did not obtain priority over plaintiff's interest in the Real Property."
Court: USDC Eastern District of Tennessee , Judge: Varlan, Filed On: June 29, 2023, Case #: 4:21cv51, NOS: Foreclosure - Real Property, Categories: property, tax, Foreclosure
J. Grassl Bradley finds the circuit court properly ruled in favor of the taxpayers group in their lawsuit over a transportation utility fee the town collected, which the group claims is essentially an unlawful property tax. The fee, which no one disputes is technically a tax on properties meant to generate revenue for funding the construction and maintenance of public roads, unlawfully collected taxes beyond the town's municipal levy limit under Wisconsin statutes, and it did so based on an unlawful methodology that sought to collect taxes from commercial properties based in part on their estimated amount of use of municipal roads. Affirmed.
Court: Wisconsin Supreme Court, Judge: Grassl Bradley, Filed On: June 29, 2023, Case #: 2022AP001233, Categories: Government, property, tax
J. McBride finds the trial court properly denied the property owner's petition to set aside a tax deed issued to the investment company after the property was offered for sale due to tax delinquency. The owner's statement of facts fails to provide any citation to the record. The property owner failed to seek a stay of judgment and the purchaser is entitled to protection of its purchase of the property. The appeal is dismissed as moot.
Court: Illinois Appellate Court, Judge: McBride , Filed On: June 28, 2023, Case #: 1-22-1366, Categories: property, tax
J. Ortego finds that the lower court improperly reinstated the parish tax assessor's original assessments against the property owner. The evidence supports the tax commission's ruling that the property owner was entitled to a reduction in the value of its pipelines on the property due to obsolescence. Reversed in part.
Court: Louisiana Court Of Appeal, Judge: Ortego, Filed On: June 28, 2023, Case #: CA-22-740, Categories: Administrative Law, property, tax
J. Scales finds partially in favor of the property appraiser in his and the homeowner's cross appeals of the trial court's judgment finding in part that the homeowner was not entitled to claim a homestead tax exemption for his Florida property in 2007 and upholding the appraiser's revocation of the exemption for the years 2008 through 2015. The trial court correctly determined both that the homeowner was not entitled to the exemption in 2007 because he was living in Hong Kong and his family was living in Cincinnati and that a 10% assessment limitation must be applied to the tax lien the appraiser is seeking to collect, but the portion of the court's order upholding revocation of the exemption for the years 2008 through 2015 is overturned, as the statutory scheme allows the homeowner to challenge revocation of the exemptions. The case is remanded for a new trial, where the homeowner has the burden to prove he was entitled to the exemption for any of the disputed tax years. Affirmed in part.
Court: Florida Courts Of Appeal, Judge: Scales, Filed On: June 28, 2023, Case #: 21-2432, Categories: property, tax
[Consolidated.] J. Freudenberg finds the Nebraska Tax Equalization and Review Commission properly reversed three decisions of the Lincoln County Board of Equalization upholding the assessed value of a rent-restricted housing property for the 2018, 2019 and 2020 tax years. Because of the difficulty in determining which of conflicting income reports was most accurate, TERC reasonably concluded that the income-based approach would not result in actual value, leaving it free to consider a previous year’s valuation as evidence of the property’s value. Affirmed.
Court: Nebraska Supreme Court, Judge: Freudenberg, Filed On: June 23, 2023, Case #: S-22-665, Categories: property, tax
J. McDonald finds that the city properly collected automated traffic citation fines not reduced to judgment in municipal infraction proceedings. The fines did not constitute illegal property taxes since the generation of revenue did not negate the city’s stated purpose of promoting safety. Affirmed in part.
Court: Iowa Supreme Court, Judge: McDonald, Filed On: June 9, 2023, Case #: 21-1015, Categories: Municipal Law, property, tax
J. McDonald finds that the city properly collected automated traffic citation fines not reduced to judgment in municipal infraction proceedings. The fines did not constitute illegal property taxes since the generation of revenue did not negate the city’s stated purpose of promoting safety. Affirmed in part.
Court: Iowa Supreme Court, Judge: McDonald, Filed On: June 9, 2023, Case #: 22-0536, Categories: Municipal Law, property, tax