Bar Exam Toolbox Podcast Episode 122: Listen and Learn -- Easements (Real Property)
In holding that that Treas. Reg. § 1.170A-14(g)(6)(ii) (Proceeds Regulation) is procedurally invalid under the Administrative Procedure Act (APA), the U.S. Tax Court abandoned its precedent in Oakbrook Land Holdings, LLC v....more
The Arizona Court of Appeals recently held that members of a homeowners’ association are not entitled to severance damages to their residential parcels when common areas are condemned....more
While the recently concluded 2023 legislative session focused largely on other forms of taxation, the Connecticut General Assembly did pass several noteworthy acts regarding property taxation. Income and Expense Reports...more
Most folks laboring in the property tax and valuation vineyards would not think that an easement attached to a parcel of real estate could create a separate tax liability for its owner. That presumption might be true in most...more
Most professionals in the right-of-way industry are generally aware that partial acquisitions may entitle a property owner to receive compensation not only for the value of the land taken, but also for any damages caused to...more
In this episode of Digging Into Land Use Law, Nossaman Real Estate partners Simon Adams and Karla MacCary get down and dirty and into the weeds of the rights of land owners that are impacted by easements. It can be important...more
Like the vast majority of general civil litigation, eminent domain matters usually settle before going to trial. The resolution is typically documented in either a stipulated judgment or a settlement agreement. ...more
Declaratory Judgment Not the Correct Remedy - Danping Li sued the Town of Woodbury with regard to the assessments of three properties she owned in that community. One of the counts of her complaint seeking a declaratory...more