On October 31, 2022, in the case of Stelmach Project Management Ltd. v. City of Kingston, the Ontario Court of Appeal held that the City of Kingston may rely on the Municipal Act to enact by-laws imposing fees based on the...more
Ohio’s efforts to substantially simplify its municipal income tax regime – a much-needed reform – is permitted to move forward. Ohio instituted municipal income tax reform, which took effect with the 2018 tax year, permitted...more
Residents need not pay property taxes in their city or county to have standing to sue the entity for wasteful or illegal expenditures, the California Supreme Court said recently in an opinion that overturned lower court...more
Each July, nearly everyone who owns real estate, motor vehicles or business equipment in Connecticut owes municipal taxes. Paying later means paying more. Interest runs at 1.5 percent per month (18 percent annually), state...more