News & Analysis as of

Fair Market Value

Border Wall Battles - Can you fight the government’s efforts to take land for the border wall, and how much compensation can you...

Landowners along the border of the United States and Mexico may soon face fast-tracked efforts by the federal government to condemn easements and, in many cases, substantial portions of their land outright through eminent...more

Michigan’s 2017 Property Tax Assessment Appeal Deadlines Are Approaching

by Dickinson Wright on

Wednesday, May 31, 2017, is the deadline for filing 2017 petitions with the Michigan Tax Tribunal for property tax appeals involving commercial real property, industrial real property, developmental real property, commercial...more

A Case Study on the Accuracy of Real Market Values on Tax Statements

by Tonkon Torp LLP on

In my previous Ear to the Ground post, I discussed real market values and how they can become inaccurate on your tax statement. For this week's post, I wanted to offer a real-life example of how this discrepancy played out...more

South Carolina FILOT Taxpayers Now Required to File a New Property Tax Return with the County Auditor

by McNair Law Firm, P.A. on

The April 30th deadline for the calendar year South Carolina taxpayers to file their annual Form PT-300, Property Return, is fast approaching. Taxpayers subject to a fee-in-lieu of tax (FILOT) must file a new schedule with...more

Is the Real Market Value on Your Tax Statement Accurate?

by Tonkon Torp LLP on

One of the most common questions asked about property tax in Oregon is whether the assessor's real market value ("RMV") is accurate. The short answer is, probably not....more

Federal district court interprets Stark Laws writing requirement

by Dentons on

On March 15, 2017, the US District Court for the Western District of Pennsylvania, ruling on cross motions for summary judgment in U.S. ex rel. Tullio Emanuele v. Medicor Associates Inc. et al., provided the first...more

Episode 10: The Marketability Discount Revisited: Interview with Greg Barber [Audio]

by Farrell Fritz, P.C. on

The marketability discount as applied in New York fair value proceedings remains a hot topic in business valuation and legal circles. In this episode, I interview business appraiser Greg Barber of Barber Analytics who...more

Has New Jersey Gone Off Its DLOM Rocker?

by Farrell Fritz, P.C. on

Whenever I contemplate New York’s unusual case law on the discount for lack of marketability (DLOM) in statutory fair value buy-out proceedings, I cast my eyes westward, to the far banks of the Hudson River, and take comfort...more

Last Call for 2017 Allegheny County Tax Assessment Appeals

by K&L Gates LLP on

The property tax appeal deadline for Allegheny County is quickly approaching. All appeals must be filed on or before March 31, 2017. Under the right circumstances, a property tax assessment appeal can save your business...more

Lancaster County property owners, reassessment is coming!

by Barley Snyder on

After more than a decade, the Lancaster County Property Assessment Office reassessment of property values will begin this year and become effective January 1, 2018. The purpose of the reassessment is to align all property...more

Arizona Supreme Court Holds a Credit Bid at a Trustee’s Sale Should Not be Credited to a Title Insurer Under a Standard Lender’s...

by Snell & Wilmer on

The Arizona Supreme Court recently addressed what impact, if any, a lender’s credit bid at an Arizona trustee’s sale has on an insurer’s liability under Sections 2, 7 and 9 of the standard’s lender’s title policy (“Policy”),...more

The Property Tax Appeal Process: It’s That Time Again...

by Nexsen Pruet, PLLC on

Here we go again! It's that time that all Guilford County real property owners invariably look forward to [Insert Sarcasm]. Yes, it’s a Revaluation Year in Guilford County. Property owners should be on the lookout: assessment...more

Potential Relief for Employee Option Exercises

by Farrell Fritz, P.C. on

Employees must generally recognize income for tax purposes upon the receipt of employer stock to the extent that the fair market value of the stock received is greater than the amount, if any, paid by the employee for the...more

Depreciation of Labor Costs Class Action: Nebraska Supreme Court Rules In Favor of Insurer

I’ve regularly followed on my blog key developments in the numerous class actions against the insurance industry involving the application of depreciation to the labor cost component of estimated replacement cost value in...more

Did You Forget to File Your ATI Exemption? You Can Still Lower Your Property Taxes

by McNair Law Firm, P.A. on

Property tax values in South Carolina are generally determined every five years through county-wide reassessments. Since property tax values are determined every five years (and subject to a 15% cap on increases under...more

Lessons Learned in Selling the Family Business

by Davis Wright Tremaine LLP on

We have represented hundreds of family businesses (as well as other privately-held businesses) in negotiating and completing successful mergers and acquisitions. We have seen important lessons learned by families selling...more

Award for Nuisance From Gas Wells Squelched

by Gray Reed & McGraw on

It was a bad day for the Parrs in Aruba Petroleum v. Parr. The trial court judgment was against the operator for intentional nuisance. The Parrs recovered $2.9 million for pain and suffering and mental anguish and for loss of...more

Follow up on possible Estate Tax Repeal: Important Basis Planning Technique in Estate Planning

by Dickinson Wright on

In last week’s Tax Tip our Henry Grix succinctly described the current lay of the land regarding estate tax repeal. This Tax Tip focuses on one narrow but very important aspect in anticipating such action, or possible...more

Fiduciary Imprudence: When the Sale of an Asset Results in a Surcharge

by Farrell Fritz, P.C. on

Although one of the many duties and responsibilities of an executor is to marshal and appraise estate assets, and, depending upon the dispositive terms of the governing instrument, liquidate them for purposes of distribution,...more

Delaware Law Updates—The Court of Chancery Deviates from Some Recent Appraisal Decisions and Gives “100 Percent Weight” to the...

by McCarter & English, LLP on

In a recent decision out of the Delaware Court of Chancery—Merion Capital L.P. v. Lender Processing Services, Inc., C.A. No. 9320-VCL (Del. Ch. Dec. 16, 2016) ("LPS")—Vice Chancellor Laster strayed from several of the Court...more

Ringing in the New Year: The Tax Man Cometh. Appealing Your New Maryland Real Estate Tax Assessment

by Miles & Stockbridge P.C. on

With the ringing in of the New Year it also means it’s that time of year again for Maryland property owners—tax assessment time. So perhaps you are one of the lucky one-third (1/3) of property owners in the State of...more

The Party's Over: Changes to the Philadelphia Realty Transfer Tax Obligations

An ordinance amending the Philadelphia realty transfer tax (RTT) chapter of the Philadelphia Code was enacted on December 8, 2016, and will come into effect on July 1, 2017.  The ordinance makes two primary changes to the...more

Blog: Data Points from Recent Appraisal Decisions

by Cooley LLP on

As concerns over the potential exercise of appraisal rights are increasingly being factored into deal price, data points from recent Delaware appraisal decisions may help inform a party of its appraisal risks and, if an...more

Court Of Chancery Upholds Merger Price As Fair Value In Appraisal Action

by Morris James LLP on

This is another decision in the continuing development of Delaware law on how to determine the acquired company’s fair value in an appraisal action. The decision carefully reviews the more recent opinions on whether the...more

Court Of Chancery Appoints Lead Counsel In Appraisal Case

by Morris James LLP on

Appraisal petitioners normally agree to consolidate their actions, on which law firm(s) will represent them, and on how their common objectives will be carried out. That did not happen in this case: the petitioners disputed...more

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