Dallas firm sues landowners to avoid tax obligation
- Can Court Overturn a Journal Article? Quade, Vicki // American Bar Association Journal;May82, Vol. 68 Issue 5, p531
Reports that a law journal article suggesting that municipalities give more time to notifying landowners of delinquent taxes has been used as a precedent in several legal disputes in the U.S. Legal controversies stirred by the article; Implications on judicial practice and the legal system.
- Property Tax Limitations and Mobility: Lock-in Effect of California's Proposition 13. Wasi, Nada; White, Michelle J. // Brookings-Wharton Papers on Urban Affairs;2005, Issue 6, p59
Discusses the lock-in effect of the Proposition 13 initiative in California on property tax limitations and mobility. Use of a difference-in-difference approach to test the lock-in effect of the initiative on owners and renters in the state; Description of the property tax system in California;...
- The choice for the landowner. Carmichael, Keith; Hoves, Thomas; Suddards, Roger W. // Accountancy;Mar1976, Vol. 87 Issue 991, p92
The article presents some suggestions for landowners in Great Britain on how to cope with the problems arising from the Community Land Act of 1975 and the development land tax (DLT) proposals. The landowner should check if he is exempted from the DLT. Next, he should check whether there is any...
- This housing review is barking up the wrong tree. Gummer, John // Estates Gazette;3/27/2004, Issue 413, p63
Assesses the shortage of housing in Great Britain's South East. Causes of the shortage; Effects of implementing a development land tax on landowners; Argument supporting the ownership of a second home.
- Greeks pay most property levies in EU. // Regional Today;11/14/2013, p1
The article offers information on a report released by news site Ekathimerini, which states that real estate owners and buyers in Greece will have to pay the highest property tax contributions in Europe to be imposed from January 2013, while Greeks refuses to pay the new property tax.
- Commercial Watch: Limited companies. Hall, Doug // Mortgage Strategy (Online Edition);9/16/2015, p1
The article reports that investors are considering to purchase and even change ownership of existing rental properties through limited companies after announcement of reducing the tax relief's availablity to wealthier landlords to 20 percent from April 2020. Owning property in a limited provides...
- Ohio Farm Bureau tackles concerns. // Farm & Dairy;10/23/2014, Vol. 101 Issue 5, pA1
The article focuses on the examination made by the Ohio Farm Bureau Federation to the formula used in computing Current Agricultural Use Value (CAUV) as many landowners raised concern on the increasing CAUV while crop prices are declining.
- A Spatial Evaluation of Agricultural Property Tax Inequity Associated with Productivity-Based Assessments. Shultz, Steven; Schmitz, Nicholas; Leitch, Jay // Journal of Property Tax Assessment & Administration;2006, Vol. 3 Issue 3, p53
The article focuses on the study on ratios of tax assessment values (A/S ratios) for agricultural properties to sale values in North Dakota. The value of agricultural land is calculated based on the landowner's share of gross returns and the predetermined capitalization rate. Results show a...
- Creating a Land Boom. Fulton, William // Governing;Aug2003, Vol. 16 Issue 11, p51
Discusses the two-rate property tax approach to land recycling in the U.S. Reasons of landowners for opposing land recycling; Concept of the two-rate property tax system; Information on the Proposition 13 of California.