101 results for 'cat:"Property" AND cat:"Tax"'.
J. Kemp finds the circuit court improperly found that Arkansas gross receipt and tourism tax statutes applied to the online travel companies, making them liable for unpaid taxes. The companies provide an intermediary service and do not rent, lease, or furnish rooms under the plain meaning of the relevant statute. Reversed.
Court: Arkansas Supreme Court, Judge: Kemp , Filed On: May 16, 2024, Case #: CV-23-416, Categories: property, tax
J. Fernandez finds the trial court erred in granting summary judgment to the clerk of court, tax collector and property purchaser in a lawsuit over the sale of the property owner's Miami condo at a tax deed sale. The owner's due process rights were violated by not being given notice of the tax deed sale where the purchaser bought the Miami condo, where the owner had not lived for years while mostly residing and receiving medical treatment at an apartment in New York City. The case is remanded for the trial court to grant summary judgment to the owner and cancel the tax deed sale. Reversed.
Court: Florida Courts Of Appeal, Judge: Fernandez, Filed On: May 15, 2024, Case #: 22-1033, Categories: property, tax, Due Process
J. Weingart finds that the trial court properly rejected a challenge to a property tax reassessment triggered by a change in the ownership of a leased property. The transaction occurred with 26 years remaining on the lease, which is below the statutory 35-year threshold for reassessments. The leasehold interest gave the lessee effective ownership until fewer than 35 years remained on the lease, after which the "leasehold interest was no longer substantially equal to the value of the fee interest" and Proposition 13's protections no longer applied. Affirmed.
Court: California Courts Of Appeal, Judge: Weingart, Filed On: May 9, 2024, Case #: B324243, Categories: property, tax
J. Brennan finds that the lower court improperly dismissed an energy company's suit challenging an increase in the tax assessment for two properties on which it is developing a natural gas fueled power generation plant. The company was never sent notice of the proposed reassessment for one parcel, so it is excused of its failure to exhaust its administrative remedies. However, it was properly given its due process rights as to the second parcel. Reversed in part.
Court: Illinois Appellate Court, Judge: Brennan, Filed On: May 9, 2024, Case #: 220328, Categories: property, tax, Due Process
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J. Cabret finds the superior court properly entered an amended judgment in the property owner's favor in a dispute with her neighbor in part over payment of property taxes for properties on their adjacent plots. The superior court's judgment calling for reimbursement of property taxes paid by the property owner was the most equitable result given the competing interests of both parties, and the court did not abuse its discretion. Affirmed.
Court: Virgin Islands Supreme Court, Judge: Cabret, Filed On: May 6, 2024, Case #: 2024 VI 21, Categories: property, tax
J. Wilson finds that the trial court properly granted the appraisal district's plea to the jurisdiction and dismissed the property owner's claims in a tax protest case involving removal of an exemption. The exclusive remedies for the owner's claims "are the procedures prescribed by the Property Tax Code." Affirmed in part.
Court: Texas Courts of Appeals, Judge: Wilson, Filed On: April 25, 2024, Case #: 14-22-00557-CV, Categories: property, tax, Jurisdiction
J. Weiler finds for a company in tax liability claims for lack of evidence of civil fraud and because the partnership was entitled to a charitable contribution deduction for donating a conservation easement.
Court: U.S. Tax Court, Judge: Weiler, Filed On: April 25, 2024, Case #: 2024-52, Categories: property, tax
[Consolidated.] J. Recketenwald finds the lower tax court properly granted summary judgment to Maui County in a challenge by timeshare managers who say the county unfairly taxed timeshare visitors by creating a tax classification separate from existing hotel taxes. The creation of a timeshare tax classification is constitutional because it acts as a real property tax and does not actually tax individual timeshare unit users. “The Time Share classification and its rate act as a tax on real property based on the assessed property value, whereas the (transient accommodation tax) is a tax assessed on individual visitors and the value of their stay.” Affirmed.
Court: Hawai'i Supreme Court, Judge: Recketenwald, Filed On: April 23, 2024, Case #: SCAP-22-587, Categories: Government, property, tax
[Amended.] J. Hagen modifies a previously published opinion to hold that the Aircraft Valuation Law's valuation method does unconstitutionally intrude on the county's assessment authority. A county failed to show that state taxing authorities unconstitutionally applied the statute 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: April 18, 2024, Case #: 20210938, Categories: property, tax
J. Williams finds that the lower court improperly granted summary judgment to the appraisal district in this dispute over ad valorem taxes. The case concerns how certain "mobile sand silo systems should be classified for taxation purposes." The court concludes that the silos should be "reinstated in a heavy equipment account." Reversed.
Court: Texas Courts of Appeals, Judge: Williams, Filed On: April 18, 2024, Case #: 11-22-00206-CV, Categories: property, tax
J. Stiglich finds the district court properly found for the property owner who claims his use of his property was denied. Before either property owners in this dispute acquired their land, a wall had been erected between the properties that did not follow the property line. The owner sought to have the wall removed, and the other owner filed a complaint for a prescriptive easement or adverse possession. Adverse possession could not be established, as the other owner did not pay the property taxes on the disputed property. A prescriptive easement would result in the owner's complete exclusion from the property. Affirmed.
Court: Nevada Supreme Court, Judge: Stiglich , Filed On: April 18, 2024, Case #: 85305, Categories: property, tax
J. Falk finds a lower court properly dismissed a property investment group's challenge to an income tax imposition by revenue and customs. The property company argued that it was not obligated to deduct interest payments on financed debt. However, revenue and customs sufficiently showed in court that interest on loans they took out were established in the U.K.
Court: Her Majesty's Court of Appeal, Judge: Falk, Filed On: April 15, 2024, Case #: CA-2023-1517, Categories: property, tax
J. Cassel finds the district court properly declared the land holdings company's tax deed void. The company purchased the tax certificate after the property owner failed to pay delinquent taxes. The owner filed suit after his attempt to redeem the property was denied, alleging a failure to comply with notice requirements, and seeking to quiet title in his name. The company failed to comply with notice requirements that “[p]ersonal or residence service” allows for certified mail service only in limited circumstances. Affirmed.
Court: Nebraska Supreme Court, Judge: Cassel , Filed On: April 5, 2024, Case #: S-23-360, Categories: property, tax, Due Process
[Consolidated.] J. Mitchell affirms the circuit court's ruling that the county overvalued the property at a petrochemical plant when it assessed property taxes. The evidence supports the finding that the county's appraisals did not accurately reflect the property's fair market value. Affirmed.
Court: Alabama Supreme Court, Judge: Mitchell, Filed On: March 22, 2024, Case #: SC-2023-0183, Categories: property, Real Estate, tax
J. Lobree finds the trial court improperly concluded that the property owner was entitled to a disbursement of surplus funds from the sale of the painting company's property at a tax deed auction to satisfy federal tax liens against the company. Under the relevant Florida statutes, the owner was not entitled to receive the surplus funds, in part because the record shows the IRS never granted its interest in the property or a federal tax lien to the owner. Reversed.
Court: Florida Courts Of Appeal, Judge: Lobree, Filed On: March 20, 2024, Case #: 23-0411, Categories: property, tax
J. Zachary finds that the Property Tax Commission properly denied the home community's application for tax exemption as a nonprofit providing low income housing. The nonprofit only owns the land on which the manufactured homes are sitting and this does not qualify it for the exemption. Affirmed.
Court: North Carolina Court of Appeals, Judge: Zachary, Filed On: March 19, 2024, Case #: COA23-728, Categories: Government, property, tax
J. Rivera finds that the appellate division improperly dismissed claims that New York City's system for setting property tax assessments is unfair and inequitable because majority-white sections of town are favored. Dismissal at the pleading stage was unwarranted, as the issue was not whether the claims could eventually be proven but whether they were rooted in viable legal theory. However, dismissing the state as a defendant was proper because those claims failed to support liability in how the city determined assessments. Reversed in part.
Court: New York Court Of Appeals, Judge: Rivera, Filed On: March 19, 2024, Case #: 01, Categories: property, tax
J. Heavican finds the tax review commission improperly upheld the board's decision to decline to lower the assessed value of real property owned by the insurance company. A fire caused by arson was found not to be a "calamity," as defined by Nebraska statute, and the value was left at the property's assigned assessment of $793,000. The statute excepts any “property suffering significant... damage... caused by the owner.” If a “calamity” did not include all disastrous events, natural or unnatural, it would be unnecessary to except damage caused by an owner. Reversed.
Court: Nebraska Supreme Court, Judge: Heavican , Filed On: March 8, 2024, Case #: S-23-289, Categories: Insurance, property, tax
J. Egan finds that the tax appeals tribunal properly assessed sales tax delinquency on a manufacturer that consigned laser devices to medical practices that treat skin conditions. Under the usage agreements, codes were purchased to activate devices for single treatments, which constituted the taxable action of transferring "possession of tangible personal property." Affirmed.
Court: New York Appellate Divisions, Judge: Egan, Filed On: March 7, 2024, Case #: 536068, Categories: property, tax
J. Pohlman finds that the State Tax Commission properly rejected taxpayers' argument that the Covid-19 pandemic entitled them to an adjustment to the fair market value of their properties for the tax year 2020 under the Access Interruption Statute. The pandemic was not a qualifying event under the law, and the list of qualifying events may only be expanded through promulgation by the Commission after it determines an additional event is similar to the 13 legislatively enumerated events. Affirmed.
Court: Utah Supreme Court, Judge: Pohlman, Filed On: March 7, 2024, Case #: 20220345, Categories: property, tax, Covid-19
Per curiam, the appellate division finds that the lower court improperly ruled for the town in a dispute over a 2020 property tax valuation. There is a triable issue of fact as to whether there was a revaluation or update of all real property on the assessment roll so as to permit a challenge to the tax assessment despite the three-year moratorium resulting from a 2019 consent judgment. Reversed.
Court: New York Appellate Divisions, Judge: Per curiam, Filed On: March 6, 2024, Case #: 01184, Categories: property, tax
J. Forst finds that the trial court improperly ruled for the city in this dispute over excess funds from the tax sale of a condominium unit because the lien against the common units had not been consented to by all individual condo owners. Reversed.
Court: Florida Courts Of Appeal, Judge: Forst, Filed On: February 21, 2024, Case #: 4D2022-2495, Categories: property, tax
J. Pucinski finds that the lower court properly denied the tax purchaser's petition for a tax dead. The purchaser failed to obtain leave of court for an extension of its redemption period or to diligently serve an interested party entitled to notice. Affirmed.
Court: Illinois Appellate Court, Judge: Pucinski, Filed On: February 13, 2024, Case #: 220670, Categories: property, tax
J. Davenport finds that the lower court properly found for the Treasurer, ruling he was not required to refund the delinquent tax purchaser's petition costs because the petition costs were not posted to the tax judgment, sale, redemption and forfeiture record due to the property owners' bankruptcies. Affirmed.
Court: Illinois Appellate Court, Judge: Davenport, Filed On: February 6, 2024, Case #: 220134, Categories: property, tax
[Consolidated.] J. Gobeil finds that the trial court properly ruled in favor of the county in the taxpayers' actions challenging the county's 2015 and 2017 valuations of their real property interests. The county correctly included the separate value of the taxpayers' memberships in a private recreational club when appraising their property interests and calculating ad valorem taxes. Membership in the club automatically transferred with the sale of an ownership interest, therefore membership is inextricably bound with the sale of the properties. Affirmed.
Court: Georgia Court of Appeals, Judge: Gobeil, Filed On: February 5, 2024, Case #: A23A1344, Categories: property, tax
J. Funke finds the tax commission properly affirmed the board of equalization's upholding of the increased assessed values of agricultural land. Though the property had been previously classified as irrigated grassland, the assessor ceased classifying irrigated grassland separately, incorporating it within a classification encompassing irrigated grass, as well as crops. No evidence shows any other property valuations increased at a lower rate than the land at issue. Affirmed.
Court: Nebraska Supreme Court, Judge: Funke , Filed On: January 26, 2024, Case #: S-23-224, Categories: Agriculture, property, tax