News & Analysis as of

Appeals Tax Appeals

McNees Wallace & Nurick LLC

Annual Assessment Appeal Deadlines in Pennsylvania are Quickly Approaching

With large drops in common level ratios throughout Pennsylvania’s 67 counties from last year to this year, commercial or industrial property owners should be reviewing their assessed values for potential reductions for the...more

McDermott Will & Emery

IRS Provides Guidance to LB&I Examiners on Requesting Participation in Appeals Conferences

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We recently covered the Appeals Team Case Leader Conferencing Initiative: Summary of Findings and Next Steps (Appeals Summary) in relation to the participation of Large Business & International (LB&I) exam teams and Internal...more

McDermott Will & Emery

Wisconsin Court of Appeals Rules That Department Cannot Deny John Deere DRD Because of the Department’s Prior Guidance on Foreign...

The Wisconsin Court of Appeals, District IV, issued its decision in Wisconsin Department of Revenue v. Deere & Company, regarding the treatment of distributions from foreign partnerships that are treated as corporations for...more

Fox Rothschild LLP

NJ – Property Tax Appeal Filing Deadline Extended To May 1st At The Earliest

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On March 19, 2020, the New Jersey Supreme Court issued an order extending the filing deadline for local property tax appeals from the original April 1st deadline to at least May 1st, and possibly beyond. Per the order, the...more

Bennett Jones LLP

Rectification Strikes Back: B.C. Court of Appeal Allows Rectification of Tax Mistake

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On October 30, 2019, the British Columbia Court of Appeal upheld the rectification of an erroneously calculated capital dividend account, saving the corporate taxpayer from a punitive 60% tax. ...more

Buckingham, Doolittle & Burroughs, LLC

Paving the Way to Tax Refunds | Firm Wins Big for Ohio Heavy Highway Contractors

Buckingham Tax Attorneys Steve Dimengo and Rich Fry recently obtained a favorable ruling from the 9th District Court of Appeals for their client in Karvo Paving Co. v. Testa, 2019-Ohio-3974. This victory enables highway and...more

Patton Sullivan Brodehl LLP

Will Using an LLC Mess Up a Property Tax Base Transfer Under California Law?

Under California’s Proposition 60, which became enacted in 1986 as Revenue and Taxation Code section 69.5, any “person” over the age of 55 years may transfer the base year value of his or her residential property to any...more

Bradley Arant Boult Cummings LLP

Two Recent Business License Tax Cases Show Increasingly Aggressive Municipalities

Alabama local governments are combatting revenue losses and concomitant budget issues primarily because of the loss of their sales tax base to online sellers and because of their citizens’ demand for more or increasingly...more

Dickinson Wright

Michigan Tax News - January 2017

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Michigan’s 2017 property tax assessment notices are in the mail. Should you appeal? Local assessors are in the process of sending annual notices of real and personal property tax assessments to property owners/taxpayers,...more

Franczek P.C.

Court Rejects PTAB Decision for Excluding Evidence of Deceased Appraiser

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At the end of 2016, the Illinois appellate court reversed and remanded a PTAB decision that excluded one party’s evidence because the appraiser who authored the appraisal died prior to the hearing. The case at issue, 1411...more

Faegre Drinker Biddle & Reath LLP

Proceed With Caution – Indiana Property Tax Appeals: Receipt Of Tax Bill Triggered Right To Appeal; Relevancy Objection Overruled;...

In Alvarado v. Lake County Assessor (Aug. 5, 2015), the Indiana Board of Tax Review considered a number of procedural and evidentiary issues in ruling on the 2012 assessment appeal for a residential property....more

Ballard Spahr LLP

Deadlines for Pennsylvania Real Property Tax Appeals

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In view of market conditions, now is a good time to review your company’s real estate portfolio to consider assessment appeals for tax year 2016. Deadlines for appeal in certain Pennsylvania counties follow:...more

Cozen O'Connor

Charitable Exemption Begins on Tax Assessment Day

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The Commonwealth Court of Pennsylvania held that a trial court correctly held that a charitable exemption in Allegheny County begins only on the next assessment day, not when the property was acquired. Global Links v....more

Nexsen Pruet, PLLC

The NC Property Tax Appeal Process: Great Fun Every Eight Years! (Insert Sarcasm)…

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As sure as the FIFA World Cup and the Summer and Winter Olympics will occur every four years, every county in North Carolina has its own tradition that will occur every eight years What is that tradition you may ask? Property...more

Akerman LLP

Fourth District Court of Appeal Holds Sales Tax Against Florida Corporation on Out-of-State Sales is Unconstitutional

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In American Business USA Corp. v. Department of Revenue, Case No. 4D13-1472 (4th DCA November 12, 2014), the Fourth District Court of Appeal held that an assessment of sales tax pursuant to a provision in Florida's sales tax...more

McNees Wallace & Nurick LLC

PA Appeal Systems Changes Update

It has now been over a year since Pennsylvania’s General Assembly enacted major changes to Pennsylvania’s tax appeals process, and roughly five months since the new structure for the Board of Finance and Revenue was...more

Ballard Spahr LLP

Proposed House Bill would Create Appeals Process for Qualified Census Tract and Difficult Development Areas

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On July 24, 2014, Rep. Pete Gallego (D-Texas) introduced legislation in the House of Representatives that would amend Section 42 of the Internal Revenue Code to provide for an appeals process for HUD Qualified Census Tract...more

Pullman & Comley, LLC

Appellate Notes: Recent Decisions of the Connecticut Supreme and Appellate Courts - January 2013

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In This Issue: -AC31211 - Aguinaldo v. Warner -AC33771 - Thompson Gardens West Condominium Assn., Inc. v. Masto -AC33850 - Unifund CCR Partners v. Schaeppi -AC33400 - Samnard Associates, LLC...more

Akerman LLP

Challenging New York City Real Property Taxes

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Tentative Assessments and Initiation of the Tax Cert Process - New York City faces a continuing decline in state and federal funding. Increased property taxes continue to be a reliable revenue stream to fund local...more

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