- Assessments against officers under NYS withholding and sales taxes. Zaletel, Richard A. // CPA Journal;Nov94, Vol. 64 Issue 11, p79
Discusses New York State's policy on issuance of withholding and sales tax liability assessments against officers and responsible persons. Basis for the issuance of assessments; Requirements in issuance of assessments; Review of assessments.
- Estimating time adjustments with sales prices and assessed values. Clapp, John M.; Giaccotto, Carmelo // Appraisal Journal;Jul96, Vol. 64 Issue 3, p319
Proposes a sales-assessment ratio method for time adjustments. Tips to overcome some of the drawbacks associated with traditional time adjustment techniques; Role of assessed value in equalizing quality across different properties; Need for a reasonable sample size to capture the true price...
- Taxes may be reduced based on contamination. // Long Island Business News (7/1993 to 5/2009);12/02/96, Vol. 43 Issue 49, p8
Reports that the New York State Court of Appeals ruled that contamination must be considered by a municipality before assessing property value for tax purposes. Decision on the case of Commerce Holding versus Board of Assessors of the Town of Babylon.
- New assessment cycle means good, bad news. Beaven, Stephen // Indianapolis Business Journal;5/20/96, Vol. 17 Issue 9, p24A
Focuses on changes in the real property tax assessment cycle in Indiana. Conversion to four-year cycle from six-year cycle; Expectation of increased accuracy in property tax assessments.
- TALC. // Accountancy Ireland;Feb1998, Vol. 30 Issue 1, p49
Reports that the Tax Administration Liaison Committee in Ireland has decided to undertake an overall review of self-assessment. Points listed by the Taxation Committee include advance rulings, current year basis, pay and file and preliminary tax payments.
- Reassessment--here we go again. Caron, Michael F. // Indiana Business Magazine;Nov93, Vol. 37 Issue 11, p90
Gives advice on preparation for reviewing tax reassessment in line with Indiana's unique approach in reassessing real property. Proposal of changing from depreciated replacement cost to fair market value in estimating real-estate values; Failure to distinguish between production cost and...
- SELF-ASSESSMENT AND EMPLOYERS. MacLean, David // Accountancy;Sep95, Vol. 116 Issue 1225, p82
Discusses the possible implementation by the British Inland Revenue of self-assessment of tax. Effect on employers; Reporting benefits; P11D deadline; Benefits provided by third parties; Reporting obligations of third parties providing benefits.
- District court action suspends statute of limitations. // Practical Accountant;May95, Vol. 28 Issue 5, p19
Reports that the limitations period for tax assessment is suspended in the presence of a district court action with regard to a final partnership administrative adjustment.
- News from Ontario. // Assessment Journal;Sep/Oct96, Vol. 3 Issue 5, p7
Focuses on the outcome of the recommendations for an actual value assessment system, which have been made by the Greater Toronto Area (GTA) Task Force. When the value assessment system could be implemented; Reason for the inconsistencies in the tax system.