Tenancy-in-Common

News & Analysis as of

Estate Planning: The difference between joint tenancy and tenancy in common

In ancient Egypt, people once believed that their property would accompany them upon death. However, in 21st century Canada, it’s no secret that one cannot take their real or personal property with them when they die. A Will...more

Gift tax Consequences of Real Estate Transfers

Often times, one partner in a same-sex couple owns real property and seeks to add the other partner to the title or deed for no consideration (i.e. when no money or other type of payment is received in return). Though this...more

5 Things To Consider About Co-Tenancy Provisions

Overview: Co-tenancy provisions give retail tenants the right to pay reduced rent or to terminate their leases, or both, if other specific tenants or a percentage of tenants do not open or if they leave a shopping center....more

Change in Legal Title From Joint Tenancy to Tenancy in Common was a Change of Ownership Within the Meaning of Proposition 13

A taxpayer challenged a county assessor’s reassessment of real property after the taxpayer transferred his joint tenancy interest to himself as a tenant in common. A court of appeal held that the property was subject to...more

Co-Tenancy Complexities

Tenants seek co-tenancy rights while landlords are reluctant to grant them. Tenants often rely on a certain tenant mix of national or regional tenants to be a draw for customers to visit the shopping center. But what happens...more

North Carolina Securities Act Claims Take Shape In The Business Court

There is little case law under the North Carolina Securities Act. But last week, in NNN Durham Office Portfolio 1, LLC v. Highwoods Realty Limited Partnership, 2013 NCBC 12, Judge Gale took several steps into that uncharted...more

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