6 results for 'cat:"Government" AND cat:"Property" AND cat:"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
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. 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. 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
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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