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Intangible Property Property Tax

Freeman Law

The Source of Income from the Sale of Personal Property

Freeman Law on

The Source of Income from the Sale of Personal Property Generally, income from the sale of personal property is “sourced” to the residence of the seller. If the seller is a U.S. tax resident the source of the income is deemed...more

Smith Anderson

Draft North Carolina Tax Legislation Released

Smith Anderson on

On April 11, 2018, the General Assembly’s Revenue Laws Study Committee released a draft tax bill for possible introduction in the legislative session that convenes May 16. This Alert provides a summary of the more important...more

Neal, Gerber & Eisenberg LLP

California Seeks to Clarify Standards of Review for Hotel Property Tax Assessment Appeals

Hotels are one of the most misunderstood properties when valued by local assessors for property tax purposes. A hotel’s enterprise activity is comprised of tangible property, in the form of real estate and personal property,...more

Eversheds Sutherland (US) LLP

Legal Alert: California Supreme Court Confirms That Intangible Assets Are (Still) Not Subject to Property Taxation

In a unanimous decision issued on August 12, 2013, the California Supreme Court held that the California State Board of Equalization (the BOE) may not assess the value of intangible Emission Reduction Credits (ERCs) when...more

Nossaman LLP

Property Taxes on Intangible Assets? Huh?

Nossaman LLP on

I know our blog is called the California Eminent Domain Report -- implying we only cover eminent domain-related issues, but in actuality we cover anything valuation-related. After all, our group of attorneys is known as the...more

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