News & Analysis as of

Property Improvements

The hidden exposure of tenant estoppels and SNDAs

by Thompson Coburn LLP on

You have signed a lease as a tenant. The negotiations were long and convoluted, but the lease has been signed and the space has been built-out. You have moved your company into the space, paid the security deposit, and are...more

Connecticut Makes Favorable Changes to its Commercial PACE Financing Program

On July 11, 2017, the Connecticut General Assembly enacted H.B. 7208 (“Revised C-PACE Statute”) to make several minor changes to the existing statute governing the State’s commercial property assessed clean energy (or...more

A primer for contractors: Getting paid -- fact or fiction?

by Hellmuth & Johnson PLLC on

As a contractor, getting paid for work completed isn't always as easy as collecting onsite or sending an invoice. Hellmuth & Johnson construction law attorney Blake Nelson answers fact or fiction when it comes to collections,...more

Development of court practice on tax disputes regarding accrual of VAT in connection with transfer of inseparable improvements of...

by Dentons on

On 3 November 2016 the Commercial Court of Moscow delivered a decision in case No. ?40 167541/16 140 1462....more

Beware CC&Rs — They Can Bite

In teaching Real Estate Transactions and Litigation to advanced Law and Business students at U.C. Berkeley’s School of Law, I find that one of the most difficult concepts to explain is the impact of property use restrictions...more

CSST Found to Be Ordinary Building Material under Virginia’s Statute of Repose – For a Second Time

by Wilson Elser on

In a recent decision, the Circuit Court for Spotsylvania County, Virginia, found that OmegaFlex, a manufacturer of corrugated stainless steel tubing (CSST), which is used in residential gas supply systems, was entitled to the...more

Federal Court in North Carolina Holds That Impracticability of Arbitration Clause Which Required Decision Within 30 Days of...

by Pepper Hamilton LLP on

Tribal Casino Gaming Enterprise v. W.G. Yates & Sons Constr. Co., 2016 U.S. Dist. LEXIS 86100 (W.D. NC July 1, 2016) - Tribal Casino Gaming Enterprise (the “Casino”) contracted with joint general contractors, W.G. Yates...more

California Supreme Court Invalidates "New Project" Test - Court Upholds Use of Addendum to Mitigated Negative Declaration Under...

by Holland & Knight LLP on

In a major win for agencies and project sponsors, the Supreme Court of California affirmed that addenda can appropriately be used to consider modifications to a previously approved negative declaration or Environmental Impact...more

Under Construction - September 2016

by Snell & Wilmer on

Letter from the Editor - Welcome to the Fall 2016 edition of our Under Construction newsletter. We hope your summer has left you relaxed and refreshed to successfully finish out the remainder of the year. Most...more

Tax Law Hampering Airport Improvements, Government Accountability Office Finds

by Cozen O'Connor on

Since 1970, the federal Airport and Airway Trust Fund (referred to as the Aviation Trust Fund) has been an important source of finance for airport improvements. But the fund has dwindled thanks to a 2006 law, passed to quell...more

Renovating the Past, Constructing the Future: H.R. 5530

This is the fourth installment in a series examining five bipartisan bills advanced by the House Committee on Education and the Workforce on June 22, 2016 and approved by the full House of Representatives on July 11, 2016....more

Missouri Court of Appeals Finds Single Tenant Finish Mechanics Liens Encumber Entire Mall

by Stinson Leonard Street on

On April 12, 2016, the Missouri Court of Appeals for the Eastern District handed down an opinion Crafton Contracting Company, et al. v. Swenson Construction, Inc., that is of interest to owner/landlords, their lenders,...more

According to the Right and Good of Ancient Law

by Womble Bond Dickinson on

“You don’t know what you don’t know” is a popular catchphrase. So, do you know what a “betterment” is and how the law of betterments operates? Land use law has ancient roots. Sometimes, a case requires an appellate...more

The Life Sciences Lease: A Marathon, Not a Sprint

Leases often form the start of a long term relationship between a landlord and tenant. This dynamic is much more critical in the life sciences context, and the process of lease negotiation and implementation requires...more

Property Assessed Clean Energy (PACE) Legal Update – November 2015

In the past few months, we have seen some decisions regarding Property Assessed Clean Energy Loans (PACE loans) that may open the doors for additional states, counties, and local municipalities to authorize, create, and fund...more

New York Commercial Division to Tighten Eligibility Requirements For Two Categories of Disputes

by Kelley Drye & Warren LLP on

Parties and counsel involved in disputes arising out of domestic arbitrations or home improvement contracts soon will have to clear heightened eligibility requirements before being able to proceed in the Commercial Division...more

Illinois Court Upholds TIF District Levy and Collection of Taxes

by Franczek Radelet P.C. on

An Illinois Appellate Court recently upheld the actions of a city council in its establishment and implementation of a TIF district through the Tax Increment Allocation Redevelopment Act, (Devyn Corp v. City of Bloomington)....more

Hard Hats Required: Sales Taxes & Capital Improvements - Some Practical Pointers

by Hodgson Russ LLP on

We recently authored an article in State Tax Notes analyzing New York’s complicated rules affecting sales taxation of contractor services and capital improvements. In this follow-up post, we want to highlight a few practical...more

New Tax Rules for Tangible Property

by Davis Wright Tremaine LLP on

Progress always requires change, and progress in the way we tax tangible property is no exception. The tangible property rules have long been one of the murkier areas of the federal tax code. But new regulations — the last...more

Court Ruling May Result in Property Tax on Previously Exempt Community Association Property

by Ballard Spahr LLP on

A recent Nevada Supreme Court decision suggests that community association common areas may be subject to property tax based upon the value of common area improvements, even if the underlying land is effectively valueless...more

‘When Do I Get My Space?’ A Brief Tenant Improvements Guide for Tenants

by Pepper Hamilton LLP on

You’ve had enough of building tours, negotiating lease terms, conference calls and your inbox filling up with PDFs of nearly final improvement specifications and space plans. You’ve finally signed a shiny new lease for space...more

Pennsylvania’s City Revitalization and Improvement Zone (“CRIZ”)

by Cohen & Grigsby, P.C on

Purpose of the CRIZ Program - Act 52 of 2013 created the City Revitalization and Improvement Zone (“CRIZ”) Program. The purpose of this program is stimulate economic development and job creation in Pennsylvania's...more

Real Property, Financial Services & Title Insurance Case Law Update: November 2013

by Carlton Fields on

I. FLORIDA STATE CASES – SARA WITMEYER & SASHA FUNK GRANAI - - Implied Warranties of Fitness and Merchantability: warranties apply to improvements that provide essential services to residential subdivision, including...more

Who’s On First? Secured Party Not a Third-Party Beneficiary Under Improvement Agreements

It’s fairly common, particularly for new developments on previously undeveloped property, for public entities to require that the developer agree to construct, install or pay for improvements such as roads, sewage, storm...more

Construction Is Complete On Much Of The Repair Regulations

by Pepper Hamilton LLP on

On September 13, 2013, the IRS and Treasury Department released final regulations regarding the deduction and capitalization of expenditures related to tangible property. Rules were also released regarding accounting for and...more

37 Results
|
View per page
Page: of 2
Cybersecurity

"My best business intelligence,
in one easy email…"

Your first step to building a free, personalized, morning email brief covering pertinent authors and topics on JD Supra:
Sign up using*

Already signed up? Log in here

*By using the service, you signify your acceptance of JD Supra's Privacy Policy.
*With LinkedIn, you don't need to create a separate login to manage your free JD Supra account, and we can make suggestions based on your needs and interests. We will not post anything on LinkedIn in your name. Or, sign up using your email address.