Valuation – How to Assess Funding Options as a Start-up
After the sale of an upscale city hotel, a county assessor reassessed the property. The new owner challenged the assessment, claiming it improperly included the value of nontaxable intangible assets. The county assessment...more
The State Board of Equalization (“Board”) enacted a rule that the valuation of petroleum refinery property should assess the land, improvements, and fixtures as a single appraisal unit because they are generally bought and...more
In This Issue:
PA Governor Proposes Corporate Tax Cuts; Add-Back Legislation Reintroduced; PA Supreme Court Issues Business/Nonbusiness Income Decision; Philadelphia Property Reassessments; Commonwealth Court Addresses...more
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
Deadline Approaching for Filing Important Notice with Rhode Island Cities and Towns: Taxpayers Who Miss Deadline Prohibited From Appealing Property Tax Assessments In Superior Court.
January 31st marks an important...more
Originally published in the September/October 2012 30th Anniversary Issue of The Journal of State Taxation.
James M. Susa focuses on the tax valuation of common areas within a planned community, noting that, while most...more