Late last year, the Office of the State Comptroller (the “OSC”) estimated that sales and use tax receipts would increase by 2.3% in the SFY 2024-2025. The OSC also projected that collections from sales and use taxes would...more
A large and growing source of property tax refunds in Cook County are generated when a Court reverses or vacates the sale of delinquent taxes. A recent Appellate Court decision provides a good overview of the tax sale...more
In Town of Brookhaven v Golemi, 2019 NY Slip Op 51477(U) [Sup Ct, Suffolk County 2019], the Town of Brookhaven (“Brookhaven”) successfully sought and obtained injunctive relief to remove a structure that violated Brookhaven’s...more
Calif. Appellate Court Holds These Liens Not Subject to Prop. 218 - California cities are authorized by statute to record special assessment liens on property for delinquent solid waste service fees, an appellate court has...more
Local agencies that provide water service may impose fees to recover the costs of providing water services. Unlike taxes, which require voter approval prior to adoption, water fees are approved by a local agency’s legislative...more
There will be new restrictions on residential water service discontinuation when customers are delinquent in paying their water bills under Senate Bill 998, signed last week by California Gov. Jerry Brown. The legislation...more
On March 6, 2018, Alabama Governor Kay Ivey signed House Bill 137 (the "Act") into law, establishing a tax delinquency amnesty program for 2018. The Amnesty Program will be in effect beginning on July 1, 2018 and ending on...more
Many predicted that the 2018 regular session of the Alabama Legislature would be less eventful than in years past since members of the House of Representatives and Senate are up for re-election this year, and most lawmakers...more