"Purely Public Charities" in Pennsylvania. Back to the future – again. by Saul Ewing LLP on 5/10/2012 A recent Pennsylvania Supreme Court decision has rekindled the issue of what constitutes a "purely public charity" for real estate tax exemption purposes in Pennsylvania. The decision may lead to a renewed interest of school...more
Voluntary Payments in Lieu of Taxes a Growing Trend Nationwide by Franczek Radelet P.C. on 5/8/2012 As local governments continue to search for additional sources of revenue in times of fiscal uncertainty, a little known but long-standing mechanism is getting renewed attention. The concept of payments in lieu of taxes,...more
School Districts Across the Country Face Property Tax Refund Exposure by Franczek Radelet P.C. on 4/25/2012 It may seem as though paying property tax refunds is only a problem for school districts in Illinois, or perhaps only for school districts in certain parts of Illinois. But school districts across the country face the...more
Real Estate Issues Related to Foreign Educational Programs by Jackson Walker on 9/26/2011 More than 260,000 U.S. Students Studied Abroad in 2008/2009 Academic Year • Although down by .8% cf’d to 2007/2008, more than half of campuses responding (55%) reported increases in 2009/2010 cf’d to 2008/2009...more
Divided Appellate Court Denies Tax Exemption for Sale-Leaseback Property by Franczek Radelet P.C. on 8/6/2011 The Fourth District Appellate Court recently found that the Department of Revenue correctly denied a property tax exemption where a charitable organization sold a property to a limited liability company formed by a concerned...more
Illinois Appellate Court Refines the Role of Comparable Sales in Assessment Disputes by Franczek Radelet P.C. on 7/19/2011 The Second District Appellate Court recently issued a decision addressing the role of comparable sales when determining a property’s fair market value under Illinois law. The decision, Board of Education of Meridian Community...more
Illinois Supreme Court Clarifies Calculation of Interest on Property Tax Refunds by Franczek Radelet P.C. on 5/24/2011 Last week, the Illinois Supreme Court settled the question of how interest should be calculated on property tax refunds when it ruled on General Motors Corporation v. Pappas. This follows the Illinois General Assembly’s...more
NEW ADA Regulations Regarding the Presence and Use of Service Animals in Local Governmental Buildings and Programs, Including... by Murphy, Hesse, Toomey & Lehane, LLP on 2/9/2011 NEW ADA Regulations Regarding the Presence and Use of Service Animals in Local Governmental Buildings and Programs, Including Public Schools ...more
The Extraordinary Internship Experience by John Culbertson on 12/17/2010 Most everyone can recall a bad internship experience. You might have been the intern being mentored and getting a hands-on learning experience. Or perhaps you were the one doing the mentoring and managing. Either way, it left...more
Ohio Education Law Monthly (November 2010) by Dinsmore & Shohl LLP on 11/3/2010 In This Issue: Court Allows a Citizen's Civil Rights Claims to Proceed Against a School Board President Accused of Silencing Speech A U.S. District Court in Virginia recently held that a jury should decide whether to...more
Charter Schools Not Tax Exempt by Matt Sutherland on 10/12/2010 The Ohio Supreme Court recently ruled that charter schools, while serving and educational purpose are not tax exempt like similarly situated general public schools under ORC Section 5709.07(A))(1). This creates a difficult...more
Christian School Faces Tax and Foreclosure Problems by Darrin Mish, Tampa Tax Attorney on 9/7/2010 The Summit Christian School in Palm Beach County is facing a foreclosure on its property by a credit union to who the school owes $9.3 million. Circuit Judge Meenu Sasser will hear the request by the credit union to foreclose...more
Property Valuation - Role of the Expert Witness by Jeffrey Climans on 8/25/2009 Article by Jeffrey Climans on the challenges faced by an expert witness in disputes involving property valuation....more