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LBTT: A new Scottish property transactions tax

SDLT is to be replaced in Scotland by a new tax known as the Land and Buildings Transaction Tax ("LBTT"). LBTT is being introduced under the Land and Buildings Transaction Tax (Scotland) Act 2013, and will come into effect on...more

SJC Case Could Result in Loss of Property Tax Exemptions for Certain Conservation Land

A property tax dispute involving a $172 property tax on conservation land owned by The New England Forestry Foundation (the “Foundation”) in the Town of Hawley could impact land conservation organizations throughout the...more

Passing the Buck: The Impact of Maryland's New Stormwater Fees on Commercial Leases

During its 2012 legislative session, the Maryland General Assembly passed HB 987, a bill which required that the ten separate EPA-licensed storm sewer system (“MS4”) jurisdictions in Maryland (Baltimore City and nine...more

A Compilation and Summary of Real Estate Related Legislation Enacted by the 51st Arizona Legislature

On Friday June 14, 2013, at 12:59 a.m., on the 152nd day of the regular legislative session, the 51st Arizona Legislature adjourned sine die, or “without assigning a day for a further meeting or hearing.” Generally, except...more

How to Make the Best Difficult Decisions in Uncertainty

I. Perpetual Calendar—Make Sure You Have Time for Reasoned Decisions - Stop trying to remember so much, reduce your stress, and avoid the risk of missing an important date. Every item that you can record onto a...more

Underwater Mortgages: Can Eminent Domain Bail Them Out?

This article examines the constitutionality and possible implications of the plan being considered in several parts of the country to use the power of eminent domain to seize "underwater mortgages". The plan has been...more

Illinois Supreme Court to Debate Appeals from a Pollution Control Facility Certification Order

Tomorrow morning in Chicago, the Illinois Supreme Court will hear oral argument in The Board of Education of Roxana Community Unit School District No. 1 v. The Pollution Control Board, which presents an important question of...more

Fast Food Comes to Indian Country

In-N-Out Burger, the quintessentially Californian burger chain, will open its first restaurant on tribal land in early 2014 at the Morongo Casino on the Morongo Indian Reservation on the heavily trafficked Interstate 10. The...more

Major New Jersey Economic Incentive Legislation Advances

Legislation that will significantly expand economic development incentive programs will soon become law. The legislation merges five existing economic development incentive programs into two economic development incentive...more

Redevelopment Law Amendments Enacted in New Jersey

Governor Chris Christie signed into law this week A-3615, which makes several important changes to the Local Redevelopment and Housing Law (the “Redevelopment Law”). These changes will impact developers, municipalities and...more

California Supreme Court Update: Air Quality Emissions Reduction Credits May Be Considered in Assessing Unit Value of Power Plant,...

A power plant operator was required to purchase emission reduction credits (“ERCs”) to comply with the permitting process to build a power plant. Over the course of several years, the State Board of Equalization (“Board”)...more

Business Privilege Tax, Interest and Penalties Sustained

A panel of the Commonwealth Court sustained a decision that upheld the assessment of a township’s business privilege tax, interest and penalties. Whitehall Township Treasurer v. Allentown Power Center, L.P., No. 248 C.D. 2012...more

Stormwater Alert: Maryland Fee Program About to Become a Reality

The so called "rain tax" is about to hit property owners in Maryland. In April 2012, the Maryland General Assembly enacted a law — known as HB 987 — that requires each of the 10 most populous jurisdictions in Maryland...more

Daishowa-Marubeni: A Tree Fell In The Forest And The SCC Caught It!

In Daishowa-Marubeni International Ltd. v. The Queen, 2013 SCC 29, Justice Rothstein marries tax philosophy and tax practice by asking and answering the question: If a tree falls in the forest and you are not around to...more

Commonwealth Court Confirms Use of Appeal Filing Date as Valuation Date for Real Estate Assessment Appeals

The Commonwealth Court has held that the proper date of valuation in an Allegheny County assessment appeal is the appeal filing date, not the first day of the tax year under appeal. The school district had appealed the...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

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

Focus on Real Estate - October 2012

In This Issue: 1 City of Toronto Zoning By-Law Update 2 New Heritage Official Plan Policies For The City of Toronto 3 Creditor Priority as between Factoring Companies and Lienholders in the Wake of the Alberta...more

The Dos and Don’ts of a Foreign Trade Zone

Originally published in Law 360 on August 24, 2012. Imagine a corporation in the business of building and leasing warehouses to manufacturers, in particular, manufacturers that import raw materials to be manufactured...more

Understanding the “Dos and Don’ts” of a Foreign Trade Zone

Imagine a corporation in the business of building and leasing warehouses to manufacturers, in particular, manufacturers that import raw materials to be manufactured here in Arizona. The hypothetical corporation owns a large...more

Pennsylvania Supreme Court Issues Tech One Decision, Impacting Property Tax Valuation of Property Constructed Pursuant to Ground...

On April 25, 2012, the Pennsylvania Supreme Court handed down its much-anticipated decision in Tech One Associates v. Bd. of Prop. Ass’t. of Allegh. Co., et al. At issue in this case is a matter of significant importance to...more

UK Land Remediation Relief - Spared the Axe

Following consultation, the UK Government has decided not to abolish land remediation relief (LRR) after all. This comes after a strong reaction from developers, who argued that it would render many brownfield...more

Property Valuation Topics - Fall 2011

The Property Valuation practice has just released its Fall 2011 newsletter containing the following articles: >> Hartford Revaluation to Proceed >> When is a Settlement not a Settlement? >> How...more

Municipal Revaluation Alert

2011 Property Revaluations in Connecticut Our research indicates that nearly 50 municipalities in Connecticut are planning to conduct revaluations effective October 1, 2011. There are a number of steps that property owners...more

Property Valuation Topics - Summer 2011

Pullman & Comley's Property Valuation practice has released its most recent edition of Property Valuation Topics with the following articles: >> Read the Appraisal Report Carefully >> The End of an...more

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