Administrative Agency Zoning, Planning & Land Use Tax

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Damon Key Legal Alert (Dec. 2012) - Hawaii Renewable Energy Technologies Income Tax Credits

The State of Hawaii Department of Taxation (“DOT”) recently issued temporary administrative rules that will affect anyone planning on installing and placing in service a renewable energy technology system, including a...more

Local Government Economic Development Property Tax Exemptions

Over the last several years, county and city governments have looked anew at a more than 30-year-old provision in the Florida Constitution that permits using property tax exemptions as economic development tools. The Florida...more

What you need to know today about Municipal Improvement Districts (Presentation)

In This Presentation: Municipal Improvements Act; The Governing Body and MID; Authorized Improvements; Common Questions; Criteria for the MID; Common Questions; and Boundary Issues. Excerpt from Municipal...more

New Markets Tax Credit Financing (Presentation)

NMTC Background - •At the time of enactment, the New Markets Tax Credits (NMTCs) program was the largest federal subsidy created for economic development in low-income communities. •The NMTCs program was...more

Fee-in-Lieu of Tax (“FILOT”) and Multi-County Park (“MCP”) / Special Source Revenue Credit (“SSRC”) Arrangements - Developer...

In This Presentation: FILOTs and MCPs/SSRCs – Developer Issues ..Basic Property Taxes Calculation ..FILOTs – The Basics ..Developer FILOT Project Scenario ..Developer FILOT Arrangements ..Key Issues in...more

Judge Gold Issues Another Historic Everglades Order This Week: EPA Proposal Moves Forward

United States District Judge Alan Gold makes news this month (again) with another Everglades Order: you'll recall that he issued a pretty big ruling last fall with his decision to put the federal government and not the State...more

Enterprise Zone Credit: Does Your Company Qualify? By David C. Morganelli, Esq. and Ryan W. Sawyer, Esq.

In 1982, Rhode Island enacted legislation to incentivize certain businesses to create new jobs and grow the Ocean State economy. The “Distressed Areas Economic Revitalization Act” was originally passed to target “areas in...more

No Change Of Ownership Assessment Exemption For Property Sold To Private Party Under Threat Of Condemnation

A California court of appeal recently rejected a landowner’s claim that newly purchased replacement property should be exempt from reassessment and the establishment of a new base year value because the landowner sold his...more

Renewable Energy Projects: Tax-Exempt and Other Tax-Advantaged Financing

The term “renewable energy” describes energy that comes from natural resources that are naturally replenished, including solar energy, wind energy, geothermal energy, bio-energy, wave power, tidal power and hydroelectricity....more

Trading In California’s Greenhouse Gas Allowances – Fraud’s New Frontier?

As part of California’s Cap and Trade Program, the Air Resources Board will issue will issue tradable permits (Greenhouse Gas (GHG) allowances) that authorize a permit holder to emit a specific quantity of GHGs. Entities...more

Proposed Changes to the Georgia Land Conservation Tax Credit Act (O.C.G.A. § 48-7-29.12)

In April 2006, the state of Georgia passed the Georgia Land Conservation Tax Credit Act, creating a new state income tax credit (not deduction) for land conservation. The purpose of the law was to provide a financial...more

$3.6 Billion dollars has recently been announced as awarded by the Treasury to New Market Tax Credits allocates

The New Markets Tax Credit (“NMTC”) program is administered by Treasury Department’s Community Development Financial Institutions (“CDFI”) Fund. The program is designed to stimulate job creation, and encourage investment in...more

Pennsylvania Legislation Authorizing Counties to Levy Unconventional Gas Well Fee Signed Into Law

On February 14, 2012, Pennsylvania’s Governor, Tom Corbett, signed into law legislation (House Bill 1950) authorizing counties to impose a fee on persons holding permits to sever natural gas for sale, profit or...more

Pennsylvania Passes Marcellus Shale Unconventional Gas Well Fee

After much debate, and ultimately compromise, last night Gov. Tom Corbett signed into law a bill that permits any of Pennsylvania's 67 counties to impose a fee on almost every natural gas-producing well drilled in...more

Redevelopment Update: New Legislation and Designation of Successor Agencies

Despite the launch of two bills — one that would delay the effective dissolution date of redevelopment agencies (RDAs) across the state and another that would allow cities to retain affordable housing funds — cities are...more

California Supreme Court Kills Redevelopment Agencies. Now What?

California’s redevelopment agencies (RDAs) receive 12 percent of the state’s property tax revenue. In this economic climate, that put a bull's-eye on their heads. Upon taking office, Governor Brown pushed through legislation...more

Supreme Court Upholds Dissolution of Redevelopment Agencies and Invalidates "Pay to Play" Option

After months of legal uncertainty, the California Supreme Court today issued its opinion in California Redevelopment Association, et al. v. Matosantos, Case No. S194861, marking the end of California’s 400+ redevelopment...more

Legal Update: California Supreme Court Ruling Winds Up Redevelopment Agencies: Legislative Reform May be Next

In an opinion filed December 29, 2011, the California Supreme Court upheld Assembly Bill 1X 26, which dissolves redevelopment agencies as of October 1, 2011. The opinion also invalidated Assembly Bill 1X 27, which provides...more

IRS Releases Guidance on Refinancing Projects Financed with Go Zone Bonds

The IRS has released Notice 2012-3, which provides that projects originally financed with tax-exempt Gulf Opportunity Zone Bonds (“GO Zone Bonds”) may be refinanced on a tax-exempt basis after December 31, 2011, the date on...more

Florida Destination Casino Gambling Bill Released

The highly anticipated Florida "destination casino" bill has been released. HB 487 "Gaming" by Rep. Erik Fresen (R-Miami) would authorize three (3) large "destination resorts" in Broward and Miami-Dade Counties that would...more

Update on Redevelopment Law: Governor Signs Trailer Bills to End Redevelopment Agencies Unless They Make Payments - Uncertainty...

This is the third in a series of blog entries monitoring the proposed elimination of redevelopment agencies. Governor Jerry Brown has approved the "all cuts" 2011-2012 budget for the State of California, in the process...more

Legal Update: Redevelopment Agencies Face Elimination

The good news is that last week Governor Brown signed the 2011-2012 California State Budget. The bad news is that many popular government services and programs are being cut. Among other things, the budget seeks to close the...more

Governor Signed Trailer Bills Today to Eliminate Redevelopment Agencies

In connection with the 2011-2012 budget adopted by the legislature last night and signed into law today, Gov. Jerry Brown signed two trailer bills, ABX1 26 and ABX1 27 that would eliminate California’s redevelopment agencies...more

Local And State Tax Revenues Jump In Drilling Areas, According To Marcellus Coalition

Collections of Pennsylvania sales tax, realty transfer tax and other local and state taxes remain robust in concentrated natural-gas drilling regions of the state, according to a Penn State University study commissioned by...more

Planning Notes - Volume 2011- March 30: Governor Barbour Signs "Historic" Legislation

On March 30, 2011 Governor Haley Barbour signed into law House Bill 1311, amending Section 27-7-22.31 of the Mississippi Code, related to tax credits generated in connection with the rehabilitation of certified historic...more

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