News & Analysis as of

Tax Assessment Department of Revenue

Oregon Targets Renewable Heating Companies for Increased Assessments

by Tonkon Torp LLP on

Biomass heating companies, which use renewable energy sources like wood, crop waste, or garbage to generate heat, will now come under central assessment in Oregon. Under central assessment, all of a company's property,...more

Alert: Massachusetts Property Tax Alert

by Pullman & Comley, LLC on

On August 9, 2016, Massachusetts Governor Charlie Baker signed The Municipal Modernization Act – An Act to Modernize Municipal Finance and Government – H. 4565, which was effective as of November 7, 2016, unless otherwise...more

South Carolina Department of Revenue Audit Appeals

by McNair Law Firm, P.A. on

Once the South Carolina Department of Revenue (SCDOR) completes an audit of a taxpayer, if there are any proposed adjustments and additional taxes SCDOR seeks, it will issue to the taxpayer a proposed notice of assessment...more

Indiana Tax Court declines to bring hammer down on Taxpayer who failed to timely respond to Request for Admissions in Income Tax...

by Faegre Baker Daniels on

On September 23, 2016, an Indiana taxpayer escaped dismissal of its income tax appeal when the Tax Court allowed it to withdraw harmful deemed admissions. Thor Industries challenged the 2008 to 2010 adjusted gross income tax...more

Georgia Keeps It Interesting: Legislature Passes Novel Law on Interest Rates and Refund Claims

On March 24, the Georgia General Assembly passed House Bill 960 (H.B. 960), which would adjust the statutory interest rate applicable to tax assessments and refunds and addresses other issues related to refund claims for...more

Update: Massachusetts Supreme Judicial Court Agrees To Hear Regency Transportation Appeal

by Reed Smith on

The Massachusetts Supreme Judicial Court has agreed to accept jurisdiction and hear the taxpayer’s apepal in Regency Transportation, Inc. v. Commissioner, a case in which the Appellate Tax Board, (“ATB”) upheld the Department...more

Tentative 2014 Cook County Equalization Factor Released

by Franczek Radelet P.C. on

The Illinois Department of Revenue has released the tentative 2014 Cook County equalization factor. The preliminary factor is 2.6922. Prior year equalization factors are summarized...more

Tax Tribunal Issues Critical Ruling Regarding Scope of Judge's Authority

Chief Judge Bill Thompson of the newly-established Alabama Tax Tribunal has issued his first ruling involving the scope of his authority as a judge when the taxpayer did not specifically raise an argument or defense in its...more

Application and Sale of Restricted Tax Credits

The Pennsylvania Department of Revenue has issued detailed rules for the application and sale of various Pennsylvania tax credits. Corporation Tax Bulletin 2014-04 replaces Corporation Tax Bulletin 2011-03. The Bulletin...more

Mississippi Supreme Court: Tax Assessments Not Subject to Meaningful Judicial Review

by Baker Donelson on

On November 21, the Mississippi Supreme Court denied the taxpayer's Motion for Rehearing in Equifax, Inc. and Equifax Credit Information Services, Inc. v. Miss. Dept. of Revenue, letting stand the court's earlier ruling that...more

Massachusetts Department of Revenue and Appellate Tax Board Look to Expand Tax Dispute Mediation Programs

by Reed Smith on

The Massachusetts Department of Revenue has indicated it is looking to expand taxpayer eligibility for its early mediation program for expedited settlement of tax disputes by including taxpayers with smaller proposed tax...more

Spotlight on Mississippi: Legislation Enacted to Amend Statute of Limitations for Tax Assessments

by Baker Donelson on

On March 27, 2013, Governor Phil Bryant signed House Bill 892 amending the rules setting forth the time period during which the Department of Revenue (Department) may conduct an examination of a taxpayer's Mississippi income,...more

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