News & Analysis as of September 19, 2024

Property Tax › Apportionment

+ Follow

Property Taxes are taxes levied against the owner of property located within a particular jurisdiction. Property taxes are often used to refer to taxes on real property. Property taxation schemes vary depending on the country or jurisdiction. However, a popular system involves a government assessment of the value of a property and a rate based on a proportion of the assessed value. A property may be subject to taxation by multiple taxing entities. less -

Tax Provisions in the North Carolina 2019 Appropriations Act

Smith Anderson on 6/28/2019

This Alert summarizes the more significant tax provisions included in House Bill 966, the 2019 Appropriations Act (the “Bill”). The Bill, a Conference Committee measure reconciling the House and Senate budget proposals, was...more

MoFo New York Tax Insights - Volume 7, Issue 11

Morrison & Foerster LLP on 11/4/2016

ALJ Permits Only Minimum Penalties for Failure to File Information Returns - A New York State Administrative Law Judge has rejected the maximum penalties imposed by the Department of Taxation and Finance on an...more

Tennessee Tax Year in Review

Bradley Arant Boult Cummings LLP on 1/2/2015

Bradley Arant Boult Cummings LLP’s State and Local Tax Team would like to share our year-end review—revisiting some interesting Tennessee tax developments for 2014 and announcing our annual “Tennessee Tax Issue of the Year.”...more

Comparison of Economic Development Incentives for South Carolina and North Carolina

Nexsen Pruet, PLLC on 7/5/2013

In This Presentation: - Business Consideration – Electricity Rates - South Carolina vs. North Carolina - Corporate License Fees/ Franchise Taxes - Income Tax Rates (C Corps) - Income Tax...more

A Pinch of SALT: State Tax Treatment of a 'Manufacturer'

Eversheds Sutherland (US) LLP on 2/15/2013

Originally published in State Tax Notes. Many states have created special treatment for manufacturers, including tax exemptions, credits, and special income tax apportionment rules. In this edition of A Pinch of SALT, we...more

The Supreme Court Speaks; Some Taxpayers Shudder

Pullman & Comley, LLC on 1/30/2013

Originally published in the Commercial Property Executive on January 16, 2013. Property owners frequently raise legitimate questions about hard-to-fathom differences between assessments of similar properties, as well as...more

6 Results

View per page

Page: of 1