101 results for 'cat:"Property" AND cat:"Tax"'.
J. Fisher finds that the lower court improperly annulled a town assessor's revocation of a nonprofit group's property tax exemption because activities at headquarters property were not solely charitable. By contracting to oversee a watershed management program for New York City, the group also helped to attract and maintain industry in local communities outside the city. Reversed.
Court: New York Appellate Divisions, Judge: Fisher, Filed On: June 8, 2023, Case #: 535070, Categories: Corporations, property, tax
J. Banke finds that the trial court properly denied a petition in which the California State Teachers' Retirement System claimed that two limited liability companies it created to buy real property are political subdivisions exempt from documentary transfer taxes. The LLCs do not share CalSTRS's exempt status because LLCs are separate statutory entities. Affirmed.
Court: California Courts Of Appeal, Judge: Banke, Filed On: May 31, 2023, Case #: A163369, Categories: property, tax
J. Berkenkotter finds that the district court properly dismissed a claim by commercial taxpayers to revalue their properties for the 2020 tax year due to the Covid-19 pandemic and related public health orders. A county tax assessor may not revalue and reassess real property after the January 1 assessment date. Any unusual condition that requires revaluation must be considered in the subsequent tax year. Affirmed.
Court: Colorado Supreme Court, Judge: Berkenkotter, Filed On: May 30, 2023, Case #: 22SC799, Categories: property, tax, Covid-19
J. Berkenkotter finds that the district court erroneously granted taxpayers summary judgment on their claim for 2020 property tax revaluations due to the Covid-19 pandemic and related public health orders. An unusual condition that occurs after the January 1 assessment date must be considered in the next property tax year. Also, taxpayers bear the burden to show that the unusual condition was present before the applicable assessment date, their properties were affected and that the assessed values were wrong. Reversed.
Court: Colorado Supreme Court, Judge: Berkenkotter, Filed On: May 30, 2023, Case #: 22SC800, Categories: property, tax, Covid-19
J. Marquez finds that the trial court properly rejected claims to revalue parcels of land for the 2020 tax year due to Covid-19 for failure to state a claim. The Covid-19 pandemic and related public health orders did not constitute "unusual conditions" that would require the revaluation of real property for 2020 tax purposes. The pandemic was not a "detrimental act of nature" and the public health orders were not regulations that restricted the use of owners' property. Affirmed.
Court: Colorado Supreme Court, Judge: Marquez, Filed On: May 30, 2023, Case #: 22SC797, Categories: property, tax, Covid-19
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J. Marquez finds that the trial court properly rejected claims to revalue parcels of land for the 2020 tax year due to Covid-19 for failure to state a claim. The Covid-19 pandemic and related public health orders did not constitute "unusual conditions" that would require the revaluation of real property for 2020 tax purposes. The pandemic was not a "detrimental act of nature" and the public health orders were not regulations that restricted the use of owners' property. Affirmed.
Court: Colorado Supreme Court, Judge: Marquez, Filed On: May 30, 2023, Case #: 22SC798, Categories: property, tax, Covid-19
J. Feuer finds the trial court properly upheld the valuation of a shopping center in this property tax refund action, sustaining the demurrer filed by the county, and denying the owner’s motion for summary judgment. Although the owner was not able to cross-examine the appraiser who had passed away, they had an opportunity to examine the appraiser testifying on his behalf. Absent a constitutional right, a cited precedential case does not authorize reversal of an administrative decision where the petitioner was provided the evidence relied on by the agency and was able to examine a knowledgeable representative. Affirmed.
Court: California Courts Of Appeal, Judge: Feuer, Filed On: May 23, 2023, Case #: B315898, Categories: property, tax, Agency
C.J. Bright finds the lower court properly adopted the fixture valuations presented by the department store's expert witness in the store's challenge to municipal taxes assessed against its personal property. The expert not only supported his testimony with relevant and certified calculations, the town was also able to cross-examine him to help establish its own valuations, which gave the court a full understanding of the tax values at issue prior to its decision. Affirmed.
Court: Connecticut Court Of Appeals, Judge: Bright, Filed On: May 19, 2023, Case #: AC45303, Categories: property, tax, Experts
J. Worthen finds the trial court properly dismissed this tax dispute. After being issued an appraisal, the owner claimed that their property is not subject to taxation because they are not “persons” under the tax code. The owner also objected to the “unconstitutional” determination of the property value in federal reserve notes rather than gold or silver, requiring taxes to be paid in the same. There is no basis in law for these claims and the trial court did not err by denying the owner’s requests for findings of fact and conclusions of law. Affirmed.
Court: Texas Courts of Appeals, Judge: Worthen, Filed On: May 17, 2023, Case #: 12-22-00221-CV, Categories: Constitution, property, tax
J. Stegner finds that the trial court erred in dismissing claims that two utility companies' operating properties were taxed in a disproportionate and non-uniform way. The federal 4-R Act does not preempt Idaho's obligation to tax the utilities' operating properties the same way that it taxes the operating properties of railroads and other entities in the state. The trial court must determine by a preponderance of the evidence whether the state failed to equalize the assessments of the companies' operating properties. Reversed in part.
Court: Idaho Supreme Court, Judge: Stegner, Filed On: May 17, 2023, Case #: 49126, Categories: property, Preemption, tax