Residential Real Estate Tax Civil Procedure

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Tax Sale Set Aside

Continuing a line of recent appellate decisions, a panel of the Commonwealth Court set aside a tax sale because the tax claim bureau failed to note in the file additional efforts that it had made to notify the owner. In re:...more

Tax Sale Voided

A panel of the Commonwealth Court held that a tax sale of owner-occupied property was void because of the failure of the sheriff to include a copy of the notice of the tax sale with affidavits filed in the proceeding....more

Real Property Tax Review is Especially Critical in an Upward Trending Market – The 2015 Real Property Tax Appeal Season Has...

Property owners should be receiving their annual property tax assessment notices (post cards) from the municipal assessor’s office at this time. Receipt of this assessment notice indicates that it is time to determine whether...more

California Supreme Court to Review Controversial Documentary Transfer Tax Case

The California Court of Appeal recently held, in 926 North Ardmore Avenue v. County of Los Angeles, that a documentary transfer tax is triggered when a transfer of an interest in a business entity that owns real property...more

The NC Property Tax Appeal Process: Great Fun Every Eight Years! (Insert Sarcasm)…

As sure as the FIFA World Cup and the Summer and Winter Olympics will occur every four years, every county in North Carolina has its own tradition that will occur every eight years What is that tradition you may ask? Property...more

Florida Ad Valorem Property Tax Refund Interest

The Florida Legislature, in its continuing attempt to level the property tax playing field, provided that interest be paid on taxes collected above the tax ultimately warranted by the property assessment. ...more

A Deluge Of Dismissals: Indiana Tax Court Dismisses 11 Property Tax Exemption Appeals For Lack Of Jurisdiction

When it rains, it pours. On January 20, the Indiana Tax Court issued eleven rulings dismissing property tax exemption appeals for lack of jurisdiction....more

It’s That Time Again! Tax Appeals in Connecticut: Know When to File

The deadline for appealing Connecticut local property taxes is approaching. If you are considering appealing local property taxes this year, the following is a general explanation of Connecticut’s appeal procedure and...more

Delinquent Property Tax Collection: Dancing Around the Automatic Stay

In re Killmer, 513 B.R. 41 (Bankr. S.D.N.Y. 2014) – After reopening a bankruptcy case, a mortgagee moved for a determination that a post-petition delinquent property tax sale was void because it was held in violation of the...more

It’s Reassessment Time in Indiana. Can the Tax Assessor Waltz into Your Home or Business?

Not under the U.S. Constitution. However, the chapter of Indiana’s property tax code addressing real property assessment provides that a county assessor or authorized representative “may, after first making known the...more

State Supreme Court Rules on Scope of B&O Tax Mortgage Interest Deduction

In 1980, when extending the business and occupation (B&O) tax to financial institutions, the legislature provided a deduction for “amounts derived from interest received on investments or loans primarily secured by first...more

Proceed With Caution – Indiana Property Tax Appeals: Burden Of Proof Shifts For “Aberrational” Assessments; Appealing $50 Penalty...

A 5%+ assessment increase is “aberrational” where the property has not substantially changed year-to-year, so the Assessor carries the burden of proof. I have previously posted about Indiana’s adoption of a burden-shifting...more

Pennsylvania Tax Developments - A Reed Smith Quarterly Update: November 2014

This is a brief update on recent Pennsylvania tax developments. Does New Governor Mean More Tax Reform? In the recent gubernatorial election, challenger Tom Wolf (D) defeated incumbent Governor Tom Corbett (R)....more

11th Circuit Holds Real Estate Developer Recognized Capital Gain on Sale of Contract Right

In reversing the Tax Court, the 11th Circuit in Long v. Comm’r allowed a real estate developer favorable capital gain treatment upon the sale of its rights to a land purchase contract for a condominium development, even...more

Real Property, Financial Services & Title Insurance Update: Weeks Ending November 14 & 21, 2014

REAL PROPERTY UPDATE - - Harris Act/Inverse Condemnation: dismissal was (1) improper as to landowners’ Harris Act claim because amendments to County’s land use plan were applied specifically to landowners’ property by...more

PTAB Issues Decision in Long-Running Open Space Assessment Battle

The Illinois Property Tax Appeal Board (PTAB) recently issued a decision finding that the clubhouse, parking lot, swimming pool, and tennis courts at a golf club are not entitled to favorable treatment as open space. The...more

International Estate Planning: Establishing Your Domicile

In one of our recent blog posts, we discussed the legal term “domicile” and outlined exactly why it is so important to establish the correct domicile during the estate planning process. If you are part of an international...more

Antitrust Claims Survive Motions to Dismiss in the New Jersey Tax Lien Bid-Rigging Class Action

The plaintiffs’ antitrust claims in the New Jersey municipal tax lien auction bid-rigging class action may proceed, the federal judge presiding over the litigation has ruled. New Jersey municipalities hold public...more

Federal Tax Lien Did Not Survive Death of Joint Tenant

Two individuals (Cunning and Wren) acquired real property in the U.S. Virgin Islands as joint tenants with rights of survivorship (JTWROS) in 2005. In 2010 the IRS filed a federal tax lien against Cunning in the U.S. Virgin...more

High Court Hears A Pair of RPTL § 420-a Cases on October 2014

We’re starting off our new blog season after a bit of a break with a recap of two key exemption cases that will be making waves again soon. Specifically, on October 21, 2014 the New York Court of Appeals heard oral arguments...more

Illinois Court Holds That Tax Deed Was Not Void For Lack Of Proper Notice

Excalibur Energy (“Excalibur”) attempted to void a tax deed for certain property for which the defendant, Marilyn Rochman, also claimed ownership. To achieve this end, Excalibur filed a new action in circuit court for...more

Tax Sale Invalidated Due to Inadequate Notice

A panel of the Commonwealth Court invalidated a tax sale because the required statutory notice was not given to all owners of a property. In re Consolidated Return of Luzerne County Tax Claim Bureau, Appeal of Jack P....more

Mortgage Holder’s Petition to Set Aside Judicial Tax Sale Rejected

A panel of the Commonwealth Court held that the trial court properly denied a mortgage holder’s petition to set aside the judicial tax sale of a property in Lackawanna County due to alleged improper service of notice and...more

Indiana Property Tax Rulings: Charitable Purpose Exemption For Rented Home And Duplex; Taxpayers Prevail With USPAP Appraisal,...

The following summaries of final determinations by the Indiana Board of Tax Review from the first half of 2014 were prepared by Noeli E. Serna, a 2014 summer associate at Faegre Baker Daniels who will be entering her second...more

Fourth Amendment Precludes Inspection Of Private Property Even In Assessment Review Litigation

Recently there has been increasing debate regarding if and when assessing jurisdictions, or its agents, can invade the privacy of New York residents. Even New York’s governor has been impacted by this issue. Last week, the...more

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