The document summarizes several recent property tax cases and attorney general opinions:
1) The Texas Supreme Court upheld the state's school finance system against constitutional challenges, finding it meets minimum requirements despite unequal funding between rich and poor districts.
2) A county boundary dispute between San Patricio and Nueces counties should not have been transferred from a neutral county, as required by law for such cases.
3) A taxpayer lost his appeal of a delinquent tax judgment due to the lack of a trial transcript to review evidence and arguments presented in the lower court.
The Supreme Court of Nebraska reversed the decision of the district court in a case challenging the constitutionality of a statute governing the calculation of taxes to fund education for students in non-high school districts. The Supreme Court found that: (1) the district court order finding the statute unconstitutional was a final, appealable order; (2) the case could not proceed as a class action due to conflicts of interest among class members; and (3) the plaintiffs were estopped from challenging the constitutionality of the statute since they utilized the statutory process for appealing the tax levy. The case was remanded to the district court for further proceedings.
This document appears to be a record of legal filings and judgments in a court case between Sulphur Mountain Land and Livestock Co LLC and several other parties including John Redmond, Maureen Redmond, Geraldine Redmond, and Somerset Farms LLC. It includes filings such as proofs of service, judgments, appeals, motions, and other legal documents spanning from 2005 to 2015 regarding a renewal of judgment, claims of exemption, examinations of judgment debtors, transcripts for appeal, and more. The document provides a chronological record of legal proceedings and filings for this case over a ten year period.
Dr. Kritsonis has traveled and lectured extensively throughout the United States and world-wide. Some international travels include Australia, New Zealand, Tasmania, Turkey, Italy, Greece, Monte Carlo, England, Holland, Denmark, Sweden, Finland, Russia, Estonia, Poland, Germany, Mexico, the Caribbean Islands, Mexico, Switzerland, Grand Cayman, Haiti, St. Maarten, St. John, St. Thomas, St. Croix, St. Lucia, Puerto Rico, Nassau, Freeport, Jamaica, Barbados, Martinique, Canada, Curacao, Costa Rico, Aruba, Venezuela, Panama, Bora Bora, Tahiti, Latvia, Spain, Honduras, and many more. He has been invited to lecture and serve as a guest professor at many universities across the nation and abroad.
This document is a summary of a United States Tax Court case regarding whether a collection case qualifies for small tax case procedures. The Tax Court held that for a case to qualify under section 7463(f)(2), the total unpaid tax as of the date of the IRS notice of determination cannot exceed $50,000. The amount of the underlying tax liability in dispute is irrelevant. Therefore, because the total unpaid tax in this case exceeded $50,000 as of the date of the IRS notice of determination, the case does not qualify to be conducted under the small tax case procedures.
1) INTRODUCTION TO FAMILY COURT
2) THE RELATED STATUTES AND RULES
3) REGISTRATION OF CASES
4) PROCEDURES
5) DECREE NISI & PROCEEDINGS THEREAFTER
6) EXECUTION & ENFORCEMENT OF ORDERS
1 great resource-anti litem notice-civil procedure-screaminc
This newsletter from the Association County Commissioners of Georgia provides summaries of recent court decisions from May to August 2007 that are relevant to county attorneys. It includes cases on ante litem notice, civil procedure, civil rights, condemnation, constitutional law, contracts/real estate, elections, and noise ordinances. The decisions demonstrate how counties can be affected by litigation on issues like notices, lawsuits, property rights, ordinances, and elections.
The Supreme Court affirmed the Court of Appeals' decision remanding the case of ejectment to the regional trial court. It found that the proper action was accion publiciana instead of unlawful detainer, as the respondent's possession of the land portion in question had lasted more than one year. While the petitioner filed the complaint within one year of demanding possession, the respondent had been in possession since 1985, or for over 15 years prior to the complaint. As such, the case involved determining possession rights over a period longer than one year, making it a case for the regional trial court under accion publiciana instead of the municipal court under unlawful detainer.
This document is a motion for stay of judgment pending appeal filed by defendant Eurasian Auto Body, Inc. It requests that the court stay execution of the judgment for possession entered against Eurasian on April 2, 2010 while Eurasian appeals the judgment. The motion argues that Eurasian will suffer extreme hardship if forced to vacate the premises pending appeal as it would incur over $200,000 in moving costs. It also argues that the plaintiff will not be harmed by a stay as long as Eurasian pays rent during the stay period. The motion includes supporting declarations from Eurasian's attorney and principal.
The Supreme Court of Nebraska reversed the decision of the district court in a case challenging the constitutionality of a statute governing the calculation of taxes to fund education for students in non-high school districts. The Supreme Court found that: (1) the district court order finding the statute unconstitutional was a final, appealable order; (2) the case could not proceed as a class action due to conflicts of interest among class members; and (3) the plaintiffs were estopped from challenging the constitutionality of the statute since they utilized the statutory process for appealing the tax levy. The case was remanded to the district court for further proceedings.
This document appears to be a record of legal filings and judgments in a court case between Sulphur Mountain Land and Livestock Co LLC and several other parties including John Redmond, Maureen Redmond, Geraldine Redmond, and Somerset Farms LLC. It includes filings such as proofs of service, judgments, appeals, motions, and other legal documents spanning from 2005 to 2015 regarding a renewal of judgment, claims of exemption, examinations of judgment debtors, transcripts for appeal, and more. The document provides a chronological record of legal proceedings and filings for this case over a ten year period.
Dr. Kritsonis has traveled and lectured extensively throughout the United States and world-wide. Some international travels include Australia, New Zealand, Tasmania, Turkey, Italy, Greece, Monte Carlo, England, Holland, Denmark, Sweden, Finland, Russia, Estonia, Poland, Germany, Mexico, the Caribbean Islands, Mexico, Switzerland, Grand Cayman, Haiti, St. Maarten, St. John, St. Thomas, St. Croix, St. Lucia, Puerto Rico, Nassau, Freeport, Jamaica, Barbados, Martinique, Canada, Curacao, Costa Rico, Aruba, Venezuela, Panama, Bora Bora, Tahiti, Latvia, Spain, Honduras, and many more. He has been invited to lecture and serve as a guest professor at many universities across the nation and abroad.
This document is a summary of a United States Tax Court case regarding whether a collection case qualifies for small tax case procedures. The Tax Court held that for a case to qualify under section 7463(f)(2), the total unpaid tax as of the date of the IRS notice of determination cannot exceed $50,000. The amount of the underlying tax liability in dispute is irrelevant. Therefore, because the total unpaid tax in this case exceeded $50,000 as of the date of the IRS notice of determination, the case does not qualify to be conducted under the small tax case procedures.
1) INTRODUCTION TO FAMILY COURT
2) THE RELATED STATUTES AND RULES
3) REGISTRATION OF CASES
4) PROCEDURES
5) DECREE NISI & PROCEEDINGS THEREAFTER
6) EXECUTION & ENFORCEMENT OF ORDERS
1 great resource-anti litem notice-civil procedure-screaminc
This newsletter from the Association County Commissioners of Georgia provides summaries of recent court decisions from May to August 2007 that are relevant to county attorneys. It includes cases on ante litem notice, civil procedure, civil rights, condemnation, constitutional law, contracts/real estate, elections, and noise ordinances. The decisions demonstrate how counties can be affected by litigation on issues like notices, lawsuits, property rights, ordinances, and elections.
The Supreme Court affirmed the Court of Appeals' decision remanding the case of ejectment to the regional trial court. It found that the proper action was accion publiciana instead of unlawful detainer, as the respondent's possession of the land portion in question had lasted more than one year. While the petitioner filed the complaint within one year of demanding possession, the respondent had been in possession since 1985, or for over 15 years prior to the complaint. As such, the case involved determining possession rights over a period longer than one year, making it a case for the regional trial court under accion publiciana instead of the municipal court under unlawful detainer.
This document is a motion for stay of judgment pending appeal filed by defendant Eurasian Auto Body, Inc. It requests that the court stay execution of the judgment for possession entered against Eurasian on April 2, 2010 while Eurasian appeals the judgment. The motion argues that Eurasian will suffer extreme hardship if forced to vacate the premises pending appeal as it would incur over $200,000 in moving costs. It also argues that the plaintiff will not be harmed by a stay as long as Eurasian pays rent during the stay period. The motion includes supporting declarations from Eurasian's attorney and principal.
RR നടപടികൾ ഭൂ നികുതി സ്വികരിയ്ക്കുന്നതിന് തടസ്സമല്ല എന്ന ഹൈക്കോടതി വിധി-Pending RR proceeding is not a ban to receive land tax uploaded by T James Joseph Adhikarathil
This summary provides the high level details from the tax court document in 3 sentences:
The tax court reviewed Bobby and Libby Claborn's tax return for 2003 and determined a deficiency of $3,592. The key issues were whether the Claborns were entitled to deductions for charitable contributions of cash and property, as well as unreimbursed employee expenses. The tax court found that the Claborns were allowed some charitable deductions but not the full amounts claimed, and that they were not entitled to deductions for expenses related to Bobby Claborn's employment that had been reimbursed.
The district court granted summary judgment in favor of Evenson in a landlord-tenant dispute with the Chegwiddens. The Chegwiddens appealed, arguing that their complaints about smoke and noise to Evenson provided implied notice to terminate their month-to-month lease. However, the district court found the Chegwiddens did not provide written notice of lease termination as required. Because the lease automatically renewed for February, Evenson was entitled to apply the security deposit to unpaid rent for that month. The Supreme Court affirmed the district court's rulings, finding no genuine issues of material fact.
This summary provides the essential information from the document in 3 sentences:
This document is a summary opinion from the United States Tax Court regarding whether William Pearce is entitled to relief from joint and several tax liability for tax year 2004. The tax return for 2004 claimed a deduction for state and local income taxes that was not allowed, resulting in an underpayment. Pearce is not eligible for relief under section 6015(b), (c), or (f) because the improper deduction was attributable to his income and he signed declarations stating he reviewed the return.
Bill of Costs as award of the Federal Court of Canada to the Right Honorable Major Keyvan Nourhaghighi who won a case against three Crown lawyer
File T-1020-07
This summary provides the essential information from the tax court document in 3 sentences:
The tax court ruled on several issues related to the petitioner's (Christopher Garrin) taxes for 2004 and 2005. The court found that Garrin failed to report $88,389 in income for 2004 based on an analysis of his bank deposits. The court also determined that Garrin was not entitled to deductions claimed on his Schedule C forms or for net operating losses beyond what the IRS had already allowed.
School Law - Educational Law & Policies - Litigation Law - Privacy Law - Employment Law - Court Cases - Educational Leadership -William Allan Kritsonis, PhD
School Law - Educational Law & Policies - Litigation Law - Privacy Law - Employment Law - Court Cases - Educational Leadership -William Allan Kritsonis, PhD
Dr. William Allan Kritsonis earned his BA in 1969 from Central Washington University, Ellensburg, Washington. In 1971, he earned his M.Ed. from Seattle Pacific University. In 1976, he earned his PhD from the University of Iowa. In 1981, he was a Visiting Scholar at Teachers College, Columbia University, New York, and in 1987 was a Visiting Scholar at Stanford University, Palo Alto, California. In June 2008, Dr. Kritsonis received the Doctor of Humane Letters, School of Graduate Studies from Southern Christian University. The ceremony was held at the Hilton Hotel in New Orleans, Louisiana.
Court Case Example - Professor William Allan KritsonisWilliam Kritsonis
School Law - Practical Legal Issues - Educational Laws & Policies - Procedural Due Process - Employment Law - Labor Law - Professor William Allan Kritsonis
School Law - Educational Law & Policies - Litigation Issues - Educational Administration and Supervision - Dr. William Allan Kritsonis, Professor, PVAMU, The Texas A&M University System
William Allan Kritsonis, PhD
(Revised Summer, 2009)
William H. Parker Leadership Academy Hall of Honor
In 2008, Dr. Kritsonis was inducted into the William H. Parker Leadership Academy Hall of Honor, Graduate School, Prairie View A&M University – The Texas A&M University System. He was nominated by doctoral and master’s degree students.
Dr. Kritsonis Lectures at the University of Oxford, Oxford, England
In 2005, Dr. Kritsonis was an Invited Visiting Lecturer at the Oxford Round Table at Oriel College in the University of Oxford, Oxford, England. His lecture was entitled the Ways of Knowing Through the Realms of Meaning.
Dr. Kritsonis Recognized as Distinguished Alumnus
In 2004, Dr. William Allan Kritsonis was recognized as the Central Washington University Alumni Association Distinguished Alumnus for the College of Education and Professional Studies. Dr. Kritsonis was nominated by alumni, former students, friends, faculty, and staff. Final selection was made by the Alumni Association Board of Directors. Recipients are CWU graduates of 20 years or more and are recognized for achievement in their professional field and have made a positive contribution to society. For the second consecutive year, U.S. News and World Report placed Central Washington University among the top elite public institutions in the west. CWU was 12th on the list in the 2006 On-Line Education of “America’s Best Colleges.”
Educational Background
Dr. William Allan Kritsonis earned his BA in 1969 from Central Washington University, Ellensburg, Washington. In 1971, he earned his M.Ed. from Seattle Pacific University. In 1976, he earned his PhD from the University of Iowa. In 1981, he was a Visiting Scholar at Teachers College, Columbia University, New York, and in 1987 was a Visiting Scholar at Stanford University, Palo Alto, California.
Doctor of Humane Letters
In June 2008, Dr. Kritsonis received the Doctor of Humane Letters, School of Graduate Studies from Southern Christian University. The ceremony was held at the Hilton Hotel in New Orleans, Louisiana.
Professional Experience
Dr. Kritsonis began his career as a teacher. He has served education as a principal, superintendent of schools, director of student teaching and field experiences, invited guest professor, author, consultant, editor-in-chief, and publisher. Dr. Kritsonis has earned tenure as a professor at the highest academic rank at two major universities.
Books – Articles – Lectures - Workshops
Dr. Kritsonis lectures and conducts seminars and workshops on a variety of topics. He is author of more than 600 articles in professional journals and several books. His popular book SCHOOL DISCIPLINE: The Art of Survival is scheduled for its fourth edition. He is the author of the textbook William Kritsonis, PhD on Schooling that is used by many professors at colleges and universities throughout the nation and abroad.
In 2008, Dr. Kritsonis coauthored the textbook A Statistical Journey: Taming of the Skew. The book has been adopted by professors in many colleges and universities throughout the nation. It was published by the Alexis/Austin Group, Murrieta, California.
In 2007, Dr. Kritsonis’ version of the book of Ways of Knowing Through the Realms of Meaning (858 pages) was published in the United States of America in cooperation with partial financial support of Visiting Lecturers, Oxford Round Table (2005). The book is the product of a collaborative twenty-four year effort started in 1978 with the late Dr. Philip H. Phenix. Dr. Kritsonis was in continuous communication with Dr. Phenix until his death in 2002.
In 2007, Dr. Kritsonis was the lead author of the textbook Practical Applications of Educational Research and Basic Statistics. The text provides practical content knowledge in research for graduate students at the doctoral and master’s levels.
In 2009, Dr. Kritsonis’ b
Haverhill, NH v. DTC Summons and Complaint.pdfRich Bergeron
The town of Haverhill, NH is bringing major issues they experienced with DTC attorneys Eric Maher, Christopher Hawkins and Christopher Boldt to a judge in a case chock full of malfeasance, deception and small town corruption. Read more at www.planbjustice.com
USA SALT Alert: South Dakota Supreme Court Holds Law Challenging Quill’s Phys...Alex Baulf
On September 13, 2017, the South Dakota Supreme Court unanimously affirmed a circuit court’s decision that a law requiring certain remote sellers that do not have a physical presence in South Dakota to collect sales tax on sales made in the state is unconstitutional. The collection and remittance duties are triggered if certain gross revenue or transaction thresholds are met. In affirming the circuit court, the Supreme Court agreed that the law violates the physical presence requirement for sales and use taxes under Quill v. North Dakota and its application of the Commerce Clause. This is the first time that a state’s highest court has considered the constitutionality of legislation that disregards the physical presence requirement.
This document summarizes a Pennsylvania Superior Court case regarding whether statutory post-judgment interest applies to cash payments awarded as part of equitable distribution in a divorce proceeding. The court affirmed the lower court's ruling that statutory interest does not automatically apply in this situation. Equitable distribution awards property percentages and cash payments to achieve an equitable division of marital assets, but these awards are not formal judgments unless a court enters them as such. Since the lower court did not enter the husband's cash payment as a judgment in this case, statutory post-judgment interest was not automatically applicable under the relevant statutes.
More than $750k awarded to Swan Lake flood plaintiffs, Reno city attorney fin...This Is Reno
Washoe County District Court Judge Barry Breslow last week sanctioned the City of Reno by fining city attorneys $1,500 for failing to admit to facts in the Swan Lake flood case filed by Lemmon Valley residents.
The sanction is on top of awarding more than $750,000 in damages to plaintiffs in the case. The award does not include attorney fees, which could double the amount owed to plaintiffs and attorneys. That's on top of, likely, hundreds of thousands of dollars incurred by the city fighting the case.
A jury in 2019 found the city negligent and responsible for allowing development in a flood plain that ultimately damaged homes, rendering them unlivable, during the 2017 flooding of Swan Lake.
109 The mother ’s homeschool-ing of the minor child .docxpaynetawnya
109
T
he mother ’s homeschool-
ing of the minor child
was a factor that should
have been considered in setting
her spousal support, according
to a Louisiana appellate court
decision. In Rhymes v. Rhymes ,
125 So3d 377 (La App 2013),
both parents were mechani-
cal engineers. At the time of
the birth of their daughter, by
mutual consent, the mother
stopped working to stay home
with the child. Four years later, a
second child was born. Perceiv-
ing the public school system in
Baton Rouge to be inadequate
and the private school sys-
tem too expensive, the parties
decided the wife would home-
school the children. She had
instructed the children since
they were fi ve years of age. The
trial court found she was enti-
tled to support in the amount
of $500 per month for a period
of 12 months and to a payment
not to exceed $2,400 for a course
of study, which would enable
her to update her training as a
mechanical engineer. However,
this ruling was reversed.
As in other jurisdictions, the
applicable statute stated that
“The court shall consider all
relevant factors in determin-
ing the amount and duration of
fi nal support.” This is followed
by a nonexclusive list of spe-
cifi c factors. The father could
afford the additional payments
requested. Evidence elicited from
the court-appointed educational
evaluator showed the children
were well-educated and thriv-
ing in their homeschool environ-
ment. Testimony further showed
the mother’s obligation to home-
school the children had an effect
on her earning capacity, as she
spent approximately 27.5 hours
per week on this activity.
EQUALIZING PAYMENT
BASED ON FUTURE
EARNINGS
To place the parties in a long-
term marriage (more than 25
years) in “roughly equal” fi nan-
cial positions, a court may con-
sider the parties’ future earnings,
according to a Washington appel-
late court decision. Marriage of
Wright , 2013 WL 7137154 (Wash
App 12/16/2013), explained that
a trial court was not required
to place the parties in precisely
equal fi nancial positions at the
moment of dissolution. Rather, if
the spouses were in a long-term
marriage of 25 years or more,
the court’s objective was to place
the parties in “roughly equal
fi nancial positions” for the rest
of their lives. To reach this objec-
tive, the court could account
for each spouse’s anticipated
postdissolution earnings in its
property distribution by looking
forward.
The court awarded each
party more than $8 million,
then applied an equalizing pay-
ment and three years of spousal
maintenance to the wife, leav-
ing an immediate imbalance
of $3,369,196 in her favor. But,
“looking forward,” as was
required in a long-term mar-
riage, the court also determined
that the husband would earn
at least $10 million in 2.5 years
after dissolution from his surgery
practice. On this basis, he would
ultimately end up with nearly
$2.7 million more than the wife in
the long run.
S ...
This document is a declaration by Erica XXXXXXX in support of her request for orders regarding the division of her ex-husband Daniel XXXXXXX's retirement benefits through CalPERS and modification of spousal support. Key points:
- The judgment of dissolution awarded Erica half of the community interest in Daniel's CalPERS retirement benefits but a domestic relations order (DRO) dividing the account has still not been entered over a year later.
- Erica requests the court sign and enter the DRO without Daniel's signature since he has refused to provide it despite multiple requests.
- Erica lost her job in 20XX and her unemployment has ended, leaving her struggling financially. She requests the court
The court reinstates its initial oral decision that two initiative petitions proposed by Defendants, the Rezoning Petition and Adoption Petition, are not eligible to be submitted to a vote by Prairie Village electors. The court analyzes the Rezoning Petition under the guidelines from McAlister v. City of Fairway and determines it is administrative in nature rather than legislative, as it impacts existing city policies and laws, requires specialized knowledge, and deals with a statewide concern of zoning authority. The court similarly finds the Adoption Petition is not legally sufficient to be submitted to a vote. The Abandonment Petition may still be submitted for a vote.
Letter Before Action (4 Sept 2017) in the matter of a proposed application for judicial review of the Local Government Ombudsman's decision No 17 003 081. Concerns a complaint about North East Lincs Council regarding the authority's unlawful application to Grimsby Magistrates' Court for a Council Tax liability order.
This document is a motion to change venue from Riverside County Superior Court to Los Angeles County Superior Court. It argues that venue is improper in Riverside County because the defendants reside in Los Angeles County and did not enter into any contracts in Riverside County. It cites sections of the California Code of Civil Procedure allowing transfer when the county of filing is improper. The motion requests the court order transfer of venue to Los Angeles County and require the plaintiff to pay costs associated with the transfer.
The Supreme Courts jurisprudence of P. R. 2003 2003 DTS 1.docxssusera34210
The Supreme Court's jurisprudence of P. R. 2003
2003 DTS 121 LAS Marías REFRENCE LAB V. MUNICIPALITY OF SAN JUAN 2003TSPR121
IN THE SUPREME COURT OF PUERTO RICO
Las Marías Reference Laboratory Corp.
Demandante-Recurrido
V.
Municipality of San Juan
Demandado-Peticionario
Certiorari
TSPR 2003 121
DPR 159 ____
Case Number: DC-2002-725
Date: July 15 2003
Circuit Court of Appeals: Regional Circuit I
Judge Rapporteur: Hon. Dolores Rodriguez of Oronoz
Lawyers from the petitioner: Lcdo. Ivan Castro Ortiz
Lcdo. Simone Cataldi Malpica
Counsel for the defendant: Lcdo. Orlando Fernandez
Subject: collection of money, contract. Municipality not liable for the debt. The non-referral of a municipal contract to the Office of the Comptroller, as required by the Autonomous Municipalities Law, makes this one ineffective and unenforceable. Court orders that all municipalities regulate on this area to comply with this requirement for bill and recommends to the private parties to enforce this requirement of law before making any delivery.
WARNING
This document is an official document of the Supreme Court that it is subject to changes and corrections of the compilation process and official publication of the decisions of the Court. Its electronic distribution is done as a public service to the community.
Court Opinion issued by the Judge associated JEHOVAH CORRADA DEL RIO
San Juan, Puerto Rico on July 15 2003.
We must resolve if the non-referral of a municipal contract to the Office of the Comptroller, as required by the Autonomous Municipalities Law, makes this one ineffective and unenforceable.
By understanding that compliance with this requirement is a constitutive element of all municipal contract, resolve in the affirmative.
I
Las Marías Reference Laboratory Corp. (Hereinafter, "Las Marias") has filed a lawsuit in recovery of money against the Municipality of San Juan (hereinafter, "the Village") by the amount of $510,659.80 . [ 1] By the claim, the Marys argued that the aforementioned debt arose from a contract it had signed with the Municipality, in which this would provide clinical laboratory services to indigent residents of San Juan. [ 2] The alleged services were provided for various periods between the 1 of August 1994 and 30 June 1997. [endnoteRef:1][endnoteRef:2] [1: Footnotes
[ 1] The demand was presented on 28 August 1997. See Appendix, p. 1.
] [2: [ 2] The services were provided to the patients of programs such as "San Juan AIDS" and "Mental Health", as well as other attached to the Department of Health of the Capital. See petition for certiorari , p. 3.
]
Subsequently, the parties presented before the Court of First Instance, Upper Chamber of San Juan (hereinafter, "TPI") a stipulation of partial Judgment, through which they agreed that the municipality would satisfy the amount of $244,544.50 in partial payment of the amount owed. [ 3] As a result, the TPI proceeded to sentencing by the partial amount stipul ...
This document summarizes a decision by the Ohio Board of Tax Appeals regarding tax valuations for property owned by Kohl's Department Stores for tax years 2010 and 2013. The Board consolidated two cases regarding the same property. For tax year 2010, Kohl's appealed the dismissal of its complaint seeking a lower valuation. For tax year 2013, Kohl's appealed the denial of its request to lower the valuation. The Board remanded the 2010 case back to the local board to consider the valuation, as the county appellees failed to prove a covenant in a TIF agreement barred Kohl's appeal. For 2013, the Board found Kohl's did not provide sufficient evidence to prove its requested lower valuation.
RR നടപടികൾ ഭൂ നികുതി സ്വികരിയ്ക്കുന്നതിന് തടസ്സമല്ല എന്ന ഹൈക്കോടതി വിധി-Pending RR proceeding is not a ban to receive land tax uploaded by T James Joseph Adhikarathil
This summary provides the high level details from the tax court document in 3 sentences:
The tax court reviewed Bobby and Libby Claborn's tax return for 2003 and determined a deficiency of $3,592. The key issues were whether the Claborns were entitled to deductions for charitable contributions of cash and property, as well as unreimbursed employee expenses. The tax court found that the Claborns were allowed some charitable deductions but not the full amounts claimed, and that they were not entitled to deductions for expenses related to Bobby Claborn's employment that had been reimbursed.
The district court granted summary judgment in favor of Evenson in a landlord-tenant dispute with the Chegwiddens. The Chegwiddens appealed, arguing that their complaints about smoke and noise to Evenson provided implied notice to terminate their month-to-month lease. However, the district court found the Chegwiddens did not provide written notice of lease termination as required. Because the lease automatically renewed for February, Evenson was entitled to apply the security deposit to unpaid rent for that month. The Supreme Court affirmed the district court's rulings, finding no genuine issues of material fact.
This summary provides the essential information from the document in 3 sentences:
This document is a summary opinion from the United States Tax Court regarding whether William Pearce is entitled to relief from joint and several tax liability for tax year 2004. The tax return for 2004 claimed a deduction for state and local income taxes that was not allowed, resulting in an underpayment. Pearce is not eligible for relief under section 6015(b), (c), or (f) because the improper deduction was attributable to his income and he signed declarations stating he reviewed the return.
Bill of Costs as award of the Federal Court of Canada to the Right Honorable Major Keyvan Nourhaghighi who won a case against three Crown lawyer
File T-1020-07
This summary provides the essential information from the tax court document in 3 sentences:
The tax court ruled on several issues related to the petitioner's (Christopher Garrin) taxes for 2004 and 2005. The court found that Garrin failed to report $88,389 in income for 2004 based on an analysis of his bank deposits. The court also determined that Garrin was not entitled to deductions claimed on his Schedule C forms or for net operating losses beyond what the IRS had already allowed.
School Law - Educational Law & Policies - Litigation Law - Privacy Law - Employment Law - Court Cases - Educational Leadership -William Allan Kritsonis, PhD
School Law - Educational Law & Policies - Litigation Law - Privacy Law - Employment Law - Court Cases - Educational Leadership -William Allan Kritsonis, PhD
Dr. William Allan Kritsonis earned his BA in 1969 from Central Washington University, Ellensburg, Washington. In 1971, he earned his M.Ed. from Seattle Pacific University. In 1976, he earned his PhD from the University of Iowa. In 1981, he was a Visiting Scholar at Teachers College, Columbia University, New York, and in 1987 was a Visiting Scholar at Stanford University, Palo Alto, California. In June 2008, Dr. Kritsonis received the Doctor of Humane Letters, School of Graduate Studies from Southern Christian University. The ceremony was held at the Hilton Hotel in New Orleans, Louisiana.
Court Case Example - Professor William Allan KritsonisWilliam Kritsonis
School Law - Practical Legal Issues - Educational Laws & Policies - Procedural Due Process - Employment Law - Labor Law - Professor William Allan Kritsonis
School Law - Educational Law & Policies - Litigation Issues - Educational Administration and Supervision - Dr. William Allan Kritsonis, Professor, PVAMU, The Texas A&M University System
William Allan Kritsonis, PhD
(Revised Summer, 2009)
William H. Parker Leadership Academy Hall of Honor
In 2008, Dr. Kritsonis was inducted into the William H. Parker Leadership Academy Hall of Honor, Graduate School, Prairie View A&M University – The Texas A&M University System. He was nominated by doctoral and master’s degree students.
Dr. Kritsonis Lectures at the University of Oxford, Oxford, England
In 2005, Dr. Kritsonis was an Invited Visiting Lecturer at the Oxford Round Table at Oriel College in the University of Oxford, Oxford, England. His lecture was entitled the Ways of Knowing Through the Realms of Meaning.
Dr. Kritsonis Recognized as Distinguished Alumnus
In 2004, Dr. William Allan Kritsonis was recognized as the Central Washington University Alumni Association Distinguished Alumnus for the College of Education and Professional Studies. Dr. Kritsonis was nominated by alumni, former students, friends, faculty, and staff. Final selection was made by the Alumni Association Board of Directors. Recipients are CWU graduates of 20 years or more and are recognized for achievement in their professional field and have made a positive contribution to society. For the second consecutive year, U.S. News and World Report placed Central Washington University among the top elite public institutions in the west. CWU was 12th on the list in the 2006 On-Line Education of “America’s Best Colleges.”
Educational Background
Dr. William Allan Kritsonis earned his BA in 1969 from Central Washington University, Ellensburg, Washington. In 1971, he earned his M.Ed. from Seattle Pacific University. In 1976, he earned his PhD from the University of Iowa. In 1981, he was a Visiting Scholar at Teachers College, Columbia University, New York, and in 1987 was a Visiting Scholar at Stanford University, Palo Alto, California.
Doctor of Humane Letters
In June 2008, Dr. Kritsonis received the Doctor of Humane Letters, School of Graduate Studies from Southern Christian University. The ceremony was held at the Hilton Hotel in New Orleans, Louisiana.
Professional Experience
Dr. Kritsonis began his career as a teacher. He has served education as a principal, superintendent of schools, director of student teaching and field experiences, invited guest professor, author, consultant, editor-in-chief, and publisher. Dr. Kritsonis has earned tenure as a professor at the highest academic rank at two major universities.
Books – Articles – Lectures - Workshops
Dr. Kritsonis lectures and conducts seminars and workshops on a variety of topics. He is author of more than 600 articles in professional journals and several books. His popular book SCHOOL DISCIPLINE: The Art of Survival is scheduled for its fourth edition. He is the author of the textbook William Kritsonis, PhD on Schooling that is used by many professors at colleges and universities throughout the nation and abroad.
In 2008, Dr. Kritsonis coauthored the textbook A Statistical Journey: Taming of the Skew. The book has been adopted by professors in many colleges and universities throughout the nation. It was published by the Alexis/Austin Group, Murrieta, California.
In 2007, Dr. Kritsonis’ version of the book of Ways of Knowing Through the Realms of Meaning (858 pages) was published in the United States of America in cooperation with partial financial support of Visiting Lecturers, Oxford Round Table (2005). The book is the product of a collaborative twenty-four year effort started in 1978 with the late Dr. Philip H. Phenix. Dr. Kritsonis was in continuous communication with Dr. Phenix until his death in 2002.
In 2007, Dr. Kritsonis was the lead author of the textbook Practical Applications of Educational Research and Basic Statistics. The text provides practical content knowledge in research for graduate students at the doctoral and master’s levels.
In 2009, Dr. Kritsonis’ b
Haverhill, NH v. DTC Summons and Complaint.pdfRich Bergeron
The town of Haverhill, NH is bringing major issues they experienced with DTC attorneys Eric Maher, Christopher Hawkins and Christopher Boldt to a judge in a case chock full of malfeasance, deception and small town corruption. Read more at www.planbjustice.com
USA SALT Alert: South Dakota Supreme Court Holds Law Challenging Quill’s Phys...Alex Baulf
On September 13, 2017, the South Dakota Supreme Court unanimously affirmed a circuit court’s decision that a law requiring certain remote sellers that do not have a physical presence in South Dakota to collect sales tax on sales made in the state is unconstitutional. The collection and remittance duties are triggered if certain gross revenue or transaction thresholds are met. In affirming the circuit court, the Supreme Court agreed that the law violates the physical presence requirement for sales and use taxes under Quill v. North Dakota and its application of the Commerce Clause. This is the first time that a state’s highest court has considered the constitutionality of legislation that disregards the physical presence requirement.
This document summarizes a Pennsylvania Superior Court case regarding whether statutory post-judgment interest applies to cash payments awarded as part of equitable distribution in a divorce proceeding. The court affirmed the lower court's ruling that statutory interest does not automatically apply in this situation. Equitable distribution awards property percentages and cash payments to achieve an equitable division of marital assets, but these awards are not formal judgments unless a court enters them as such. Since the lower court did not enter the husband's cash payment as a judgment in this case, statutory post-judgment interest was not automatically applicable under the relevant statutes.
More than $750k awarded to Swan Lake flood plaintiffs, Reno city attorney fin...This Is Reno
Washoe County District Court Judge Barry Breslow last week sanctioned the City of Reno by fining city attorneys $1,500 for failing to admit to facts in the Swan Lake flood case filed by Lemmon Valley residents.
The sanction is on top of awarding more than $750,000 in damages to plaintiffs in the case. The award does not include attorney fees, which could double the amount owed to plaintiffs and attorneys. That's on top of, likely, hundreds of thousands of dollars incurred by the city fighting the case.
A jury in 2019 found the city negligent and responsible for allowing development in a flood plain that ultimately damaged homes, rendering them unlivable, during the 2017 flooding of Swan Lake.
109 The mother ’s homeschool-ing of the minor child .docxpaynetawnya
109
T
he mother ’s homeschool-
ing of the minor child
was a factor that should
have been considered in setting
her spousal support, according
to a Louisiana appellate court
decision. In Rhymes v. Rhymes ,
125 So3d 377 (La App 2013),
both parents were mechani-
cal engineers. At the time of
the birth of their daughter, by
mutual consent, the mother
stopped working to stay home
with the child. Four years later, a
second child was born. Perceiv-
ing the public school system in
Baton Rouge to be inadequate
and the private school sys-
tem too expensive, the parties
decided the wife would home-
school the children. She had
instructed the children since
they were fi ve years of age. The
trial court found she was enti-
tled to support in the amount
of $500 per month for a period
of 12 months and to a payment
not to exceed $2,400 for a course
of study, which would enable
her to update her training as a
mechanical engineer. However,
this ruling was reversed.
As in other jurisdictions, the
applicable statute stated that
“The court shall consider all
relevant factors in determin-
ing the amount and duration of
fi nal support.” This is followed
by a nonexclusive list of spe-
cifi c factors. The father could
afford the additional payments
requested. Evidence elicited from
the court-appointed educational
evaluator showed the children
were well-educated and thriv-
ing in their homeschool environ-
ment. Testimony further showed
the mother’s obligation to home-
school the children had an effect
on her earning capacity, as she
spent approximately 27.5 hours
per week on this activity.
EQUALIZING PAYMENT
BASED ON FUTURE
EARNINGS
To place the parties in a long-
term marriage (more than 25
years) in “roughly equal” fi nan-
cial positions, a court may con-
sider the parties’ future earnings,
according to a Washington appel-
late court decision. Marriage of
Wright , 2013 WL 7137154 (Wash
App 12/16/2013), explained that
a trial court was not required
to place the parties in precisely
equal fi nancial positions at the
moment of dissolution. Rather, if
the spouses were in a long-term
marriage of 25 years or more,
the court’s objective was to place
the parties in “roughly equal
fi nancial positions” for the rest
of their lives. To reach this objec-
tive, the court could account
for each spouse’s anticipated
postdissolution earnings in its
property distribution by looking
forward.
The court awarded each
party more than $8 million,
then applied an equalizing pay-
ment and three years of spousal
maintenance to the wife, leav-
ing an immediate imbalance
of $3,369,196 in her favor. But,
“looking forward,” as was
required in a long-term mar-
riage, the court also determined
that the husband would earn
at least $10 million in 2.5 years
after dissolution from his surgery
practice. On this basis, he would
ultimately end up with nearly
$2.7 million more than the wife in
the long run.
S ...
This document is a declaration by Erica XXXXXXX in support of her request for orders regarding the division of her ex-husband Daniel XXXXXXX's retirement benefits through CalPERS and modification of spousal support. Key points:
- The judgment of dissolution awarded Erica half of the community interest in Daniel's CalPERS retirement benefits but a domestic relations order (DRO) dividing the account has still not been entered over a year later.
- Erica requests the court sign and enter the DRO without Daniel's signature since he has refused to provide it despite multiple requests.
- Erica lost her job in 20XX and her unemployment has ended, leaving her struggling financially. She requests the court
The court reinstates its initial oral decision that two initiative petitions proposed by Defendants, the Rezoning Petition and Adoption Petition, are not eligible to be submitted to a vote by Prairie Village electors. The court analyzes the Rezoning Petition under the guidelines from McAlister v. City of Fairway and determines it is administrative in nature rather than legislative, as it impacts existing city policies and laws, requires specialized knowledge, and deals with a statewide concern of zoning authority. The court similarly finds the Adoption Petition is not legally sufficient to be submitted to a vote. The Abandonment Petition may still be submitted for a vote.
Letter Before Action (4 Sept 2017) in the matter of a proposed application for judicial review of the Local Government Ombudsman's decision No 17 003 081. Concerns a complaint about North East Lincs Council regarding the authority's unlawful application to Grimsby Magistrates' Court for a Council Tax liability order.
This document is a motion to change venue from Riverside County Superior Court to Los Angeles County Superior Court. It argues that venue is improper in Riverside County because the defendants reside in Los Angeles County and did not enter into any contracts in Riverside County. It cites sections of the California Code of Civil Procedure allowing transfer when the county of filing is improper. The motion requests the court order transfer of venue to Los Angeles County and require the plaintiff to pay costs associated with the transfer.
The Supreme Courts jurisprudence of P. R. 2003 2003 DTS 1.docxssusera34210
The Supreme Court's jurisprudence of P. R. 2003
2003 DTS 121 LAS Marías REFRENCE LAB V. MUNICIPALITY OF SAN JUAN 2003TSPR121
IN THE SUPREME COURT OF PUERTO RICO
Las Marías Reference Laboratory Corp.
Demandante-Recurrido
V.
Municipality of San Juan
Demandado-Peticionario
Certiorari
TSPR 2003 121
DPR 159 ____
Case Number: DC-2002-725
Date: July 15 2003
Circuit Court of Appeals: Regional Circuit I
Judge Rapporteur: Hon. Dolores Rodriguez of Oronoz
Lawyers from the petitioner: Lcdo. Ivan Castro Ortiz
Lcdo. Simone Cataldi Malpica
Counsel for the defendant: Lcdo. Orlando Fernandez
Subject: collection of money, contract. Municipality not liable for the debt. The non-referral of a municipal contract to the Office of the Comptroller, as required by the Autonomous Municipalities Law, makes this one ineffective and unenforceable. Court orders that all municipalities regulate on this area to comply with this requirement for bill and recommends to the private parties to enforce this requirement of law before making any delivery.
WARNING
This document is an official document of the Supreme Court that it is subject to changes and corrections of the compilation process and official publication of the decisions of the Court. Its electronic distribution is done as a public service to the community.
Court Opinion issued by the Judge associated JEHOVAH CORRADA DEL RIO
San Juan, Puerto Rico on July 15 2003.
We must resolve if the non-referral of a municipal contract to the Office of the Comptroller, as required by the Autonomous Municipalities Law, makes this one ineffective and unenforceable.
By understanding that compliance with this requirement is a constitutive element of all municipal contract, resolve in the affirmative.
I
Las Marías Reference Laboratory Corp. (Hereinafter, "Las Marias") has filed a lawsuit in recovery of money against the Municipality of San Juan (hereinafter, "the Village") by the amount of $510,659.80 . [ 1] By the claim, the Marys argued that the aforementioned debt arose from a contract it had signed with the Municipality, in which this would provide clinical laboratory services to indigent residents of San Juan. [ 2] The alleged services were provided for various periods between the 1 of August 1994 and 30 June 1997. [endnoteRef:1][endnoteRef:2] [1: Footnotes
[ 1] The demand was presented on 28 August 1997. See Appendix, p. 1.
] [2: [ 2] The services were provided to the patients of programs such as "San Juan AIDS" and "Mental Health", as well as other attached to the Department of Health of the Capital. See petition for certiorari , p. 3.
]
Subsequently, the parties presented before the Court of First Instance, Upper Chamber of San Juan (hereinafter, "TPI") a stipulation of partial Judgment, through which they agreed that the municipality would satisfy the amount of $244,544.50 in partial payment of the amount owed. [ 3] As a result, the TPI proceeded to sentencing by the partial amount stipul ...
This document summarizes a decision by the Ohio Board of Tax Appeals regarding tax valuations for property owned by Kohl's Department Stores for tax years 2010 and 2013. The Board consolidated two cases regarding the same property. For tax year 2010, Kohl's appealed the dismissal of its complaint seeking a lower valuation. For tax year 2013, Kohl's appealed the denial of its request to lower the valuation. The Board remanded the 2010 case back to the local board to consider the valuation, as the county appellees failed to prove a covenant in a TIF agreement barred Kohl's appeal. For 2013, the Board found Kohl's did not provide sufficient evidence to prove its requested lower valuation.
The document summarizes 5 cases from the Texas Commissioner of Education involving teacher employment disputes.
Case 1 involved a teacher who was terminated for failing to provide his teaching certificate. The appeal was dismissed for lack of jurisdiction.
Case 2 involved a teacher with no valid certificate whose contract was ruled void.
Case 3 involved assessing penalties against the wrong party, and was dismissed for lack of jurisdiction.
Case 4 involved a teacher who was not given proper grievance procedures, and the case was remanded back to provide those procedures.
Case 5 involved a teacher terminated for classroom discipline issues, and the termination was upheld.
The document summarizes 5 cases from the Texas Commissioner of Education involving teacher employment disputes.
Case 1 involved a teacher who was terminated for failing to provide his teaching certificate. The appeal was dismissed for lack of jurisdiction.
Case 2 involved a teacher with no valid certificate whose contract was ruled void.
Case 3 involved assessing penalties against the wrong party, and was dismissed for lack of jurisdiction.
Case 4 involved a teacher who was not given proper hearing procedures, and the case was remanded back to provide proper due process.
Case 5 involved a teacher terminated for classroom discipline issues, and the termination was found to be lawful.
This document summarizes a Tax Court case regarding Walter and Carol Selph's challenge to tax liabilities and penalties for tax years 1999, 2000, and 2001. The Tax Court found that the Selphs were entitled to challenge their underlying tax liabilities for those years. Additionally, the court found that the Selphs were liable for failure-to-pay penalties for 1999 but not 2000 and 2001 due to Mrs. Selph's health issues those years which constituted reasonable cause for failure to timely file.
This document summarizes a Tax Court case regarding Walter and Carol Selph's challenge to tax liabilities and penalties for tax years 1999, 2000, and 2001. The Tax Court found that the Selphs were entitled to challenge their underlying tax liabilities for those years. Additionally, the court found that the Selphs were liable for failure-to-pay penalties for 1999 but not 2000 and 2001 due to Mrs. Selph's health issues those years which constituted reasonable cause for failure to timely file.
Protest the value of your commercial property annually. Yes, protest each and each year. Even if the value didn't change, protest the value. The assessor’s values are based on the cost approach, the least reliable method of appraisal. You can protest both excessive value and unequal value annually. Reach us @ https://www.cutmytaxes.com/
This document discusses a proposed new property tax rate strategy for the North East Independent School District. It summarizes that property values have continued to rise and the district has managed debt responsibly, allowing it to reduce the debt service tax rate by 4 cents while increasing the maintenance and operations rate by 2 cents, lowering the overall property tax rate by 2 cents. This benefits students by maintaining programs, benefits teachers and staff through competitive salaries and benefits, and benefits taxpayers with a 2 cent lower net property tax rate, while also increasing the district's overall revenue.
This document provides information about 2017 property tax bills for the Town of Georgina, including details about payment due dates, calculation of tax amounts, distribution of taxes to different levels of government, and contact information. Key points include:
- The 2017 final tax bill is payable in two installments on July 27 and September 27, 2017.
- Property tax amounts are calculated by multiplying the current property value by applicable tax rates for the town, region, and education.
- Of every $1 in residential taxes, $0.577 goes to the town, $0.372 goes to the region, and $0.179 goes to education.
404 Border is a newly constructed 135-unit apartment property located in Arlington, Texas near the University of Texas at Arlington and major entertainment venues. Built in 2016, the property benefits from its prime location near employment centers and its proximity to the university, which lacks on-campus housing. The property offers high-end unit finishes and amenities not typically found in the market. With over 90% occupancy currently, the property presents an opportunity for new ownership to benefit from rising rents in the area as development catches up with population and job growth.
The Harris County Appraisal District (HCAD) released a new Android app that provides similar features to their existing iPhone app, allowing property owners to file homestead and over-65 exemptions, look up phone numbers and directions, and more. The app enables property owners to conveniently access HCAD services from their mobile devices. HCAD hopes the new app will make it easier for property owners to work with the appraisal district. The free app is available through the Google Play Store.
The document provides an overview and summary of Michigan's state tax revenue for FY 2017-2018, including explanations of key terms, descriptions of major state taxes, recently enacted tax changes, and revenue projections. It discusses the individual income tax, sales tax, use tax, tobacco taxes, business taxes, and state property taxes. Recently enacted changes include exempting more commercial and industrial personal property from taxes and establishing the Local Community Stabilization Authority to levy use taxes to reimburse local governments for lost property tax revenue.
Notice of a Public Meeting Agenda - Harris Countycutmytaxes
The document announces a public meeting of the Harris County Commissioners Court to be held on June 13, 2017 at 10:00 am. The meeting agenda includes consideration of matters brought before the court across various county departments and other business. Departmental matters include items from the County Engineer, Flood Control District, Toll Road Authority and other offices.
The Texas economy continued expanding in April 2017, led by growth in energy activity, manufacturing, and employment. The number of active oil rigs reached a two-year high due to increased production in the Permian Basin. Texas added the most jobs of any state nationally last month, driven by large gains in education and health services. Potential challenges to future growth include trade uncertainty, volatile oil prices, and tax policy risks.
The document is a newsletter from the Tarrant County Tax Assessor-Collector's office. It provides information on upcoming dates, office moves, and an article summarizing how property taxes are calculated in Texas. Property values are determined by the Tarrant Appraisal District in the spring, while tax rates, which ultimately determine taxes owed, are set by local taxing entities in the fall. It encourages taxpayers to engage with elected officials if they have concerns about taxes or government spending.
Property Tax Appeals Real Property Petition and Instructions for Filingcutmytaxes
This document provides instructions for filing a petition to appeal the value of real property in Oregon. It summarizes the key terms used in property valuation, including real market value (RMV), maximum assessed value (MAV), assessed value (AV), and specially assessed value (SAV). It explains that property owners can appeal the current RMV, MAV, SAV, or AV to the board of property tax appeals. The instructions provide details on petitioner information, authorized representatives, evidence requirements, and deadlines for filing an appeal.
The document discusses commercial real estate lending trends in 2017. It provides an economic overview of 2016, noting that while global economies moderated, the US GDP maintained moderate growth. Consumer spending was the main driver of growth, while business investment declined. Employment gains were strongest in education, professional services, and leisure/hospitality. Lending conditions tightened for commercial real estate due to increased regulatory oversight.
International tax services are increasingly important for private capital as global investment has risen. Cross-border investments can create complex tax compliance issues without centralized expertise. EY provides international tax planning and compliance services to help high-net-worth individuals and family offices navigate these issues. Services include tax planning for cross-border investments, managing tax reporting requirements across countries, and assisting with global tax compliance.
The Harris County Appraisal District mailed property value notices to most residential property owners and will follow with notices for commercial and industrial properties. While some property values increased, the chief appraiser noted many properties did not increase in value this year. Residential property values generally increased, with median home sale prices up 6.5% from last year. Commercial property values varied by sector, with office buildings adjusting due to economic changes and apartment rents remaining flat due to high inventory. Industrial property values depended on specific refining configurations and chemical industry demand.
This document summarizes several proposed bills in the Texas Legislature related to property taxes. It discusses bills that would create exemptions for things like new businesses, homesteads of disabled veterans, mineral interests under $2,000, and property leased to charter schools. It also covers bills that would impose caps of 5% on annual increases in appraised homestead and commercial property values. Finally, it mentions bills related to appraising properties damaged by disasters, valuing mineral interests, and recognizing uncommon agricultural uses.
The document summarizes an upcoming tax foreclosure sale to be held on June 6, 2017 at 10:00 AM at the Tarrant County Courthouse. It provides details on the sale process, risks to bidders, and a list of properties for sale including their legal descriptions, estimated minimum bids, and account information. Winning bidders for the public resale properties must deliver a cashier's check within 30-45 minutes of the conclusion of bidding.
This document provides information about informal inquiries and formal hearings for protesting property appraisals from the Williamson Central Appraisal District. It outlines the following key points:
1) Property owners can schedule an informal meeting with district staff to discuss concerns about their property value before filing a formal protest. This meeting may result in an adjusted value without needing a formal hearing.
2) If still in disagreement after the informal inquiry, an owner can file a protest to receive a formal hearing with the Appraisal Review Board. Protests must be filed by the deadline listed on the appraisal notice.
3) The Appraisal Review Board is an independent board that compares owner and district evidence to determine whether changes should be made to
Commercial Real Estate Market Trends - 2017cutmytaxes
The document summarizes commercial real estate market trends for the first quarter of 2017 according to a survey by the National Association of REALTORS. Key points include:
- Sales volume declined 4.4% year-over-year while prices rose 7.2%, indicating a tight market.
- Inventory shortage remained the top challenge.
- Leasing volume rose 2.3% quarter-over-quarter while rates increased 3.8% and concessions fell 11.1%.
- Financing availability returned as a top concern.
This document provides aggregate tax rates for various taxing entities in Texas for tax year 2017. It lists the unit factor, aggregate tax rate, and 2016 tax rates for county, city, special district, and school district for each location. The taxing entities include cities, school districts, counties, and special districts across North Texas.
1) The document provides information about Oregon's Property Tax Deferral program for disabled and senior citizens, which allows qualifying homeowners to borrow from the state to pay their property taxes.
2) If approved for the program, the Oregon Department of Revenue will pay annual property taxes on November 15 and place a lien on the homeowner's property.
3) To qualify, applicants must be 62 years or older or receiving disability benefits, own and have lived in their home for 5 years, and have a household income under $43,500 and net worth under $500,000.
Signature Global TITANIUM SPR | 3.5 & 4.5BHK High rise Apartments in Gurgaonglobalsignature2022
Signature Global TITANIUM SPR launched a high rise apartments in Gurgaon . In this project Signature Global offers 3.5 & 4.5 BHK high rise Apartment at sector 71 Gurgaon SPR Road. Signature Global Titanium SPR is IGBC Gold certified, a testament to our commitment to sustainability.
36,778 sq. ft. building; Zoning: SE (Suburban Employment): The (SE) District allows numerous commercial site uses; Passenger elevator; Private and common restrooms; Fully sprinkled; Data center with a grounded floor and a specialized HVAC system; 60 KVA back-up generator; Building/pylon signage; Potential to purchase adjacent parcels; Sale Price: $4,413,360
Why is Revit MEP Outsourcing considered an as good option for construction pr...MarsBIM1
Outsourcing MEP modeling services require effective collaboration and coordination amongst multiple engineering trades. The engineers and the designers often change the details of the MEP projects, but the work of Revit MEP drafting services is having the master plan and model of the complete project. To have proper coordination and installation, there is a need to execute the project effectively. Hence, the work of Revit family creation facilitates the MEP engineers.
Andhra Pradesh, known for its strategic location on the southeastern coast of India, has emerged as a key player in India’s industrial landscape. Over the decades, the state has witnessed significant growth across various sectors,
Living in an UBER World - June '24 Sales MeetingTom Blefko
June 2024 Lancaster County Sales Meeting for Berkshire Hathaway HomeServices Homesale Realty covering the following topics: 1. VA Suspends Buyer Agent Payment Plan (article), 2. Frequently Used Terms in title, 3. Zillow Showcase Overview, 4. QuickBuy commission promotion, 5. Documenting Cooperative Compensation, 6. NAR's Code of Ethics - Mass Media Solicitations, 7. Is it really cheaper to rent? 8. Do's and Don't's when Terminating the Agreement of Sale, 9. Living in an UBER World
Stark Builders: Where Quality Meets Craftsmanship!shuilykhatunnil
At Stark Builders our vision is to redefine the renovation experience by combining both stunning design and high quality construction skills. We believe that by delivering both these key aspects together we are able to achieve incredible results for our clients and ensure every project reflects their vision and enhances their lifestyle.
Although we are not all related by blood we have created a team of highly professional and hardworking individuals who share the common goal of delivering beautiful and functional renovated spaces. Our tight nit team are able to work together in a way where we pour our passion into each and every project as we have a love for what we do. Building is our life.
Anilesh Ahuja Pioneering a Paradigm Shift in Real Estate Success.pptxneilahuja668
Anilesh Ahuja journey is a testament to the power of vision, resilience, and unwavering determination. As a visionary leader, he continues to inspire and empower others to dream big and challenge the status quo. His legacy extends far beyond the realm of real estate, leaving an indelible mark on the industry and the world at large.
The SVN® organization shares a portion of their new weekly listings via their SVN Live® Weekly Property Broadcast. Visit https://svn.com/svn-live/ if you would like to attend our weekly call, which we open up to the brokerage community.
Listing Turkey - Piyalepasa Istanbul CatalogListing Turkey
We are working around the clock to transform a long-time dream into reality. As a result, Piyalepasa Istanbul will be the largest privately developed urban regeneration project in Turkey.
THE NEIGHBORHOOD WE HAVE BEEN LONGING FOR IS COMING TO LIFE
The good old days of the Piyalepasa neighborhood are being brought back to life with Piyalepasa Istanbul houses, residences, offices, hotels and a pedestrianized shopping avenue.
The wide streets of this 82.000 square meter development conveniently face the main boulevard in a prime Beyoglu location. “Piyalepaşa İstanbul” stands out as the only project designed to offer a neighborhood lifestyle, complete with its grocers, bagel sellers and greengrocer. Piyalepasa Istanbul has all the values to make it an authentic neighborhood, our very own community.
A NEIGHBORHOOD FULL OF LIFE, IN THE HEART OF THE CITY!
“Piyalepaşa İstanbul” is a “mixed-use” concept containing all the elements for a vibrant social life with houses, residences, offices, hotels and high street shopping.
“Piyalepaşa İstanbul” will take the liveliness of Istanbul into its heart. The elegant sparkle of Nisantasi, the young and colorful Besiktas, the variety and multicultural heritage of Istiklal Street will all be contained within the streets of this neighborhood.
“Piyalepaşa İstanbul” bears traces of the most beautiful examples of Turkish architecture from the Seljuks to the Ottomans and from Anatolia to Rumelia. With its graded facades, wide eaves, bay windows, pools, and interior courtyard systems, it offers a new living space without disrupting the city’s silhouette and neighborhood.
“Piyalepaşa İstanbul” is the new attraction of this splendid city.
TO BE AT THE CENTER OF ISTANBUL… THIS IS REAL LUXURY!
With its proximity to D-100 highway, connecting roads and tunnels, “Piyalepaşa İstanbul” is only minutes away from Kabatas, Besiktas, the Golden Horn and Karakoy.
“Piyalepaşa İstanbul” is close to the prestigious new Istanbul Court House, a major hospital, the Perpa trade center and the city’s most lively neighborhoods. With its shuttle service to Okmeydani Metrobus station, Sishane and the Court House subway stations, “Piyalepaşa İstanbul” will provide you with the most convenient transport connections.
https://listingturkey.com/property/piyalepasa-istanbul/
1. MCCREARY, VESELKA, BRAGG & ALLEN, P.C.
ATTORNEYS AT LAW
700 Jeffrey Way, Suite 100
Round Rock, Texas 78665
2016 PROPERTY TAX CASES
And Attorney General’s Opinions
Last updated: June 8, 2016
Cases
Morath v. Texas Taxpayer and Student Fairness Coalition
2016 WL 2853868 (Tex. May 13, 2016)
Issues: Schools; school finance
This is the Texas Supreme Court’s new opinion on constitutional issues affecting
schools and school finance. A district court in Travis County had ruled that the current
system violated several constitutional provisions. The Supreme Court reversed the
lower court and upheld the current system against all challenges. The Court was very
differential to the legislature and very reluctant to disturb the status quo. It did not
endorse or praise the current system; it ruled only that the system meets minimum
constitutional requirements.
The Court found no violation of Art. VII, §1 of the Texas Constitution because there was
no proof that the legislature had acted arbitrarily or unreasonably with respect to the
goal of providing a general diffusion of knowledge in the state. The Constitutional
requires financial efficiency, which means that school districts should have substantially
equal access to similar revenues per pupil at similar levels of tax effort. Efficiency is
required only up to the level of funding necessary to provide a general diffusion of
knowledge. The Court reviewed the wide differences between the finances of wealthy
school districts and the finances of poor school districts that caused courts to intervene
in the past and concluded that the differences were not that bad today.
The Court also determined that property taxes levied by school districts were not
unconstitutional state property taxes because local school districts have an adequate
amount of discretion when it comes to setting their tax rates. The fact that higher tax
rates may require the approval of a school district’s voters does not mean that the
district has no discretion.
San Patricio County v. Nueces County
2016 WL 2855127 (Tex. App. – Corpus Christi-Edinburg, May 12, 2016, no pet. hist.) (to
be published)
2. 2
Issues: Intergovernmental disputes over boundaries and taxing authority
For years, the boundary between San Patricio County and Nueces County was
disputed. The dispute was decided in 2003 by a judgment from court in Refugio County.
In 2009, however, San Patricio County sued Nueces County and the Nueces County
Appraisal District claiming that they were trying to tax properties that, under the 2003
judgement, were in San Patricio County. The suit was filed in the Refugio County court,
but Nueces County and the appraisal district sought to transfer venue to Nueces
County. The Refugio County court granted their motion and transferred the case. The
Nueces County court entered a summary judgment in favor of the defendants. San
Patricio County appealed.
The court of appeals reversed the Nueces County court and ruled that the case should
have stayed in Refugio County. The court cited Section 72.009 of the Local Government
Code, which states that when one county sues another over a boundary dispute, the
case should be filed in a neutral adjoining county. That rule also applies to claims that
are related and incidental to a boundary line between the counties. Section 72.009
controls over other venue statutes that might produce a different result. Consequently,
San Patricio County’s suit was properly filed in neutral Refugio County and should not
have been transferred. The court of appeals sent the case back to the trial court with
instructions to transfer it back to Refugio County.
Johnson v. Harris County
2016 WL 2744943 (Tex. App. – Houston [1st Dist.], May 10, 2016, no pet. hist.) (not
reported)
Issues: Trial record
Taxing units sued Johnson for delinquent taxes. The trial was conducted before a
master, but no court reporter’s record was made. When Johnson did not seek a de novo
hearing, the district court entered judgment against him based on the master’s
recommendation. Johnson appealed.
On appeal, Johnson argued that he had not owned the property for all the years
involved in the suit and that the taxes had been calculated without regard for his
homestead exemption. He also argued that the taxing units had not sent required
notices—some of the taxes dated back to the days when taxing units had to send
delinquent tax notices every five years. The court of appeals explained that in the
absence of a reporter’s record, it had to presume that the evidence presented at the trial
was sufficient to support the judgment against Johnson. The court affirmed that
judgment.
Sebastian Cotton & Grain, Ltd. v. Willacy County Appraisal District
2016 WL 1732824 (Tex. App. – Corpus Christi – Edinburg, April 28, 2016, no pet. hist.)
(to be published)
3. 3
Issues: De novo review; changing owner on appraisal roll; attorney’s fees on appeal
Sebastian rendered some grain for taxation, and the appraisal district appraised the
grain in Sebastian’s name. Then Sebastian filed a protest claiming that it did not own
the grain and that the grain had been sold to DeBruce. The protest was resolved by a
written agreement between Sebastian and the district with the district agreeing to
transfer the grain into the name of DeBruce. DeBruce then filed a protest claiming that
although it had contracted to buy the grain from Sebastian, the title had not changed as
of the January 1 appraisal date—Sebastian still owned the grain. The district responded
by transferring the grain back into Sebastian’s name, and Sebastian filed another
protest. The ARB denied the protest and upheld the district’s transfer of the grain back
to Sebastian. Sebastian then sued the district. In the trial court, the district argued that
fraud on Sebastian’s part authorized it to make the transfer. The trial court ruled for the
district, and Sebastian appealed.
On appeal, Sebastian argued that because the district had not accused Sebastian of
fraud in the ARB hearing, it could not do so in the trial court. The court of appeals
disagreed. The higher court explained that an ARB’s order is reviewed by trial de novo
in a trial court. Section 42.23 of the Tax Code directs the trial court to “try all issues of
fact and law raised by the pleadings.” The ARB’s order is not even admissible as
evidence. This de novo review allows a party to make an argument and present
evidence in court even if it did not make that argument or present the evidence at the
ARB hearing.
The court of appeals next considered whether the district had the authority to transfer
the grain back into Sebastian’ name under §25.25(b), which allows a chief appraiser to
change an appraisal roll at any time to correct a determination of ownership if the
change does not “increase the amount of tax liability.” The district argued that there was
no net increase in tax liability because any increase in Sebastian’s taxes was offset by a
reduction in DeBruce’s taxes. Sebastian argued that the district could not make a
change that would increase anybody’s tax liability. The court sided with Sebastian and
ruled that the district did not have the authority under §25.25(b) to transfer the grain.
The court further stated that a property owner such as Sebastian that prevails in an
appeal of a §25.25 motion has a right to recover its attorney’s fees from the appraisal
district. The court sent the case back to the trial court for a determination of the amount
of Sebastian’s attorney’s fees.
Editor’s Comment: There was another approach that might have worked for the district,
but the district apparently did not act in time to try it. Earlier court opinions ruled that if
property is not on an appraisal roll because of fraud on the part of the property owner,
an appraisal district can pick it up as omitted property. Beck & Masten Pontiac GMC,
Inc. v. Harris County Appraisal District, 830 S.W.2d 291 (Tex. App. – Houston [14th
Dist.], 1992, writ denied). Suppose the district had taken the grain off the roll when it
discovered that DeBruce was not the owner. It might then have treated the grain as
omitted property and added it to the roll under Sebastian’s name. That would not have
4. 4
raised any questions about the district’s authority under §25.25(b). It appears that the
district was not able to act in time to appraise the grain as omitted property for the
relevant year. Omitted personal property can only be picked up during the two years
following the year in which it was omitted.
Quijano v. Cameron County
2016 WL 1732439 (Tex. App. – Corpus Christi-Edinburg, April 28, 2016, no pet. hist.)
(not reported)
Issues: Notice of delinquent-tax trial; evidence of delinquent taxes
In 2013 taxing units sued Quijano for 2005-2011 delinquent taxes in connection with a
business he had operated. He filed a pro se answer and included documents showing
that his business had ceased operations in late 2009. The trial began on September 16,
2014, but the judge continued it in order to allow time for settlement discussions.
Quijano agreed to the continuance. The judge announced that the new trial date would
be November 18, 2014. When that day arrived the taxing units’ lawyers appeared
before the judge, but Quijano did not. The lawyers offered copies of the delinquent tax
records for 2005 through 2009. They no longer claimed taxes for years after Quijano’s
business had ceased operations. The trial court entered judgement for the taxing units,
and Quijano appealed.
Quijano claimed that he had somehow been deprived of due process by the
continuance of the trial, but the court of appeals explained that he had actual knowledge
of the new trial date. He was not deprived of due process when he failed to appear.
Quijano also claimed that the taxing units’ evidence was not sufficient to support the
judgment against him, but the court explained that under the Tax Code, copies of a
taxing unit’s delinquent tax records are evidence sufficient to support a judgment for the
unit.
Wagoner v. Dallas County
2016 WL 1652291 (Tex. App. – Dallas, April 26, 2016, no pet. hist.) (not reported)
Issues: Evidence of delinquent taxes; attorneys ad litem
Wagoner and Wilson were among numerous people sued for delinquent taxes as heirs
of a deceased property owner. The heirs were served by posting and an attorney ad
litem was appointed to represent them. Wilson, who was incarcerated, filed an answer
and sought a bench warrant so that he could appear at the trial. The trial court denied
his request. Wagoner didn’t file an answer but was apparently included in the attorney
ad litem’s answer. Neither the attorney ad litem nor any of the defendants appeared at
the trial. The taxing units introduced as evidence their delinquent tax records, an
affidavit of heirship and a deed. The trial court entered judgement for the taxing units in
the amount of $54,000. Wilson and Wagoner appealed pro se.
5. 5
The court of appeals affirmed the judgment for the taxing units. The court explained that
the appellants’ briefs did not raise any issues for it to consider but nevertheless made a
few comments. The taxing units’ evidence was sufficient to support the judgment in their
favor. A criminal defendant may sometimes appeal his conviction on the grounds that
his lawyer provided ineffective assistance, but that rule does not apply in civil cases.
Further, Wilson had failed to provide any information to prove that his appearance at the
trial was necessary. Thus, the trial court did not err when it denied his request for a
bench warrant.
Haider v. Jefferson County Appraisal District
2016 WL 1468757 (Tex. App. – Beaumont, April 9, 2016, no pet. hist.) (not reported)
Issues: Situs of pooled minerals; tax payment for appeal
Manion owned a mineral interest in 400 acres of land just outside the city. She pooled
83 of her acres with other land lying inside the city, resulting in a 425 acre unit primarily
in the city. The appraisal district determined that, as a result of the pooling, Manion
owned minerals with taxable situs in the city. Following unsuccessful protests, Manion
sued the district in 2011 and 2012. She did not pay any of the taxes assessed by the
city in 2012. The trial court entered summary judgment for the district and ruled that: 1)
by not paying city taxes in 2012, Manion had forfeited her right to sue for that year; 2)
Manion’s claims were barred by the principle of quasi-estoppel; and 3) Manion did own
minerals taxable by the city. Manion appealed.
The court of appeals first noted that Manion’s lease would be critical to a determination
of whether she owned minerals in the city. The lease would reveal whether a cross-
conveyance had occurred that would have given Manion a legal interest in minerals
located in the city. Without the lease, the evidence did not support the trial court’s
summary judgment for the district. The court of appeals next addressed the question of
quasi-estoppel and concluded that by merely accepting royalties from the pooled unit,
Manion had not done anything inconsistent with her position that she did not own
minerals in the city. Finally the court explained that Manion was not required to pay any
2012 taxes in order to challenge the district’s appraisal because she disputed the
district’s claim that her property was in the city at all. The court of appeals reversed the
trial court’s summary judgment on all grounds and sent the case back to the lower court
for further proceedings.
Texas Workforce Commission v. Harris County Appraisal District
2016 WL 1267893 (Tex. App. – Houston [14th Dist.], March 31, 2016, no pet. hist.) (to
be published)
Issues: ARB members as appraisal district employees
Several former members of the ARB filed claims for unemployment benefits contending
that they had been employees of the appraisal district. Following an administrative
hearing, the TWC determined that the members were former district employees entitled
6. 6
to benefits. The district then took the matter to the trial court, which denied the TWC’s
motion for summary judgment and entered summary judgment for the district. The TWC
appealed.
The court of appeals reversed the judgement for the district and entered judgment for
the TWC. The court of appeals explained that the relevant statute was §207.004 of the
Labor Code, which defines employment as “a service performed by an individual for
wages . . . unless it is shown . . . that the individual’s performance of the service has
been and will continue to be free from control or direction . . .” The fact that a person
receives wages for his services raised a presumption of employment, but the purported
employer can rebut the presumption by proving that it did not control or direct the
person’s work. Twenty factors are potentially relevant to the question of whether
someone is an employee. The court applied the very deferential substantial-evidence
standard to the TWC’s decision and concluded that there was more than a scintilla of
evidence to support that decision. The record showed that the district paid ARB
members from its budget and withheld federal taxes from their compensation. The
district selected the ARB chairman, who assigned members to panels. The district paid
for the Comptroller’s training provided to the members in the district’s building and
required members to use its timekeeping system. Members had continuing relationships
with the district but could resign at any time. Members did not realize any profits or
losses from their relationship with the district.
The court of appeals rejected the district’s arguments based on two other laws. Section
201.063 of the Labor Code states that a “member of the judiciary” performing services
for a local government is not an employee, but ARB members were administrative not
judicial officers. Their positions were only quasi-judicial. Section 6.412 of the Tax Code
states that appraisal-district employees may not be ARB members, but the court read
that section to only preclude an ARB member from also holding some other
employment with the district. The court was similarly unimpressed with other laws
establishing an ARB’s independence from the appraisal district and noted that the
district had not proven that it was actually following those laws.
Cohen v. Midtown Management District
2016 WL 888742 (Tex. App. – Houston [1st Dist.], March 8, 2016, no pet.) (to be
published)
Issues: Judgments nunc pro tunc
The management district sued Cohen for delinquent taxes on several of his properties,
and the County intervened to assert its own delinquent tax claims and those of the
school and college. Cohen did not appear for the trial, and the trial court entered a
default judgment against him in November of 2013. In June of 2014, the taxing units
moved for a judgment nunc pro tunc to correct the original judgment. The original
judgment included an award of the school’s taxes and the school’s name appeared on
one page of that judgment, but it did not appear where taxing units were listed on
another page. The trial court entered a judgment tunc pro tunc, and Cohen appealed.
7. 7
While the appeal was pending, the taxing units requested a second judgment nunc pro
tunc to include the college’s taxes, which were not included in the original judgment and
to change the property values stated in the original judgment. The trial court entered the
second judgment nunc pro tunc in May of 2015, and Cohen included it in his appeal.
The court of appeals explained that a trial court may use a judgment nunc pro tunc to
correct clerical errors in an earlier judgment, even if the trial court would otherwise no
longer have jurisdiction over the case. A judgment nunc pro tunc can correct a clerical
error, but not a mistake of fact or law that requires judicial reasoning. The court of
appeals approved of the first judgment nunc pro tunc. The trial court’s record showed
that the trial judge intended to award taxes to all taxing units, including the school.
Naming the school on one page of the judgment but not on another page was a clerical
error. The court of appeals, however disapproved of the second judgment nunc pro
tunc. The record as a whole did not establish that the trial court had intended to award
taxes to the college, even though the college was named as a plaintiff. Some language
in the original judgment might have been read to dismiss the college. There was nothing
in the record to show that the trial judge had intended to determine values for the
properties different from the ones stated in the original judgment. Consequently, the
errors corrected in the second judgment nunc pro tunc were not clerical errors, and the
trial court had no authority to correct them.
HDSA Westfield Lake, LLC v. Harris County Appraisal District
2016 WL 552156 (Tex. App. –Houston [14th Dist.], February 11, 2016, no pet.) (to be
published)
Issues: CHDO exemption
A community housing development organization defaulted on bonds secured by two
apartment complexes exempted under §11.182 of the Tax Code. The bondholder,
Fundamental Partners decided to foreclose. A complicated deal was worked out under
which Fundamental Partners created a new entity called MFH to buy the complexes at
the foreclosure sale and then resell them to two new CHDOs. The new CHDOs applied
to the appraisal district to have the exemptions remain in place despite the change in
ownership. The district denied the applications on the grounds that MFH was not a
CHDO, and the ARB denied protests by the two new CHDOs. When the new CHDOs
filed suit, the trial court entered a summary judgment denying the exemptions. An
appeal followed.
The court of appeals reversed the trial court’s summary judgment and ruled that the
new CHDOs were entitled to the exemptions. The court relied on §11.182(k), which
states that property may continue to receive a CHDO exemption if it is sold at a
foreclosure sale and, within thirty days, the new owner provides the appraisal district
with evidence that the new owner qualifies as a CHDO. The party that buys the property
at the foreclosure sale (MFH in this instance) does not have to be a CHDO as long as
the property comes to be owned by a CHDO within the thirty days. In this case it was
undisputed that within thirty days following the foreclosure sale, the complexes were
8. 3
Issues: De novo review; changing owner on appraisal roll; attorney’s fees on appeal
Sebastian rendered some grain for taxation, and the appraisal district appraised the
grain in Sebastian’s name. Then Sebastian filed a protest claiming that it did not own
the grain and that the grain had been sold to DeBruce. The protest was resolved by a
written agreement between Sebastian and the district with the district agreeing to
transfer the grain into the name of DeBruce. DeBruce then filed a protest claiming that
although it had contracted to buy the grain from Sebastian, the title had not changed as
of the January 1 appraisal date—Sebastian still owned the grain. The district responded
by transferring the grain back into Sebastian’s name, and Sebastian filed another
protest. The ARB denied the protest and upheld the district’s transfer of the grain back
to Sebastian. Sebastian then sued the district. In the trial court, the district argued that
fraud on Sebastian’s part authorized it to make the transfer. The trial court ruled for the
district, and Sebastian appealed.
On appeal, Sebastian argued that because the district had not accused Sebastian of
fraud in the ARB hearing, it could not do so in the trial court. The court of appeals
disagreed. The higher court explained that an ARB’s order is reviewed by trial de novo
in a trial court. Section 42.23 of the Tax Code directs the trial court to “try all issues of
fact and law raised by the pleadings.” The ARB’s order is not even admissible as
evidence. This de novo review allows a party to make an argument and present
evidence in court even if it did not make that argument or present the evidence at the
ARB hearing.
The court of appeals next considered whether the district had the authority to transfer
the grain back into Sebastian’ name under §25.25(b), which allows a chief appraiser to
change an appraisal roll at any time to correct a determination of ownership if the
change does not “increase the amount of tax liability.” The district argued that there was
no net increase in tax liability because any increase in Sebastian’s taxes was offset by a
reduction in DeBruce’s taxes. Sebastian argued that the district could not make a
change that would increase anybody’s tax liability. The court sided with Sebastian and
ruled that the district did not have the authority under §25.25(b) to transfer the grain.
The court further stated that a property owner such as Sebastian that prevails in an
appeal of a §25.25 motion has a right to recover its attorney’s fees from the appraisal
district. The court sent the case back to the trial court for a determination of the amount
of Sebastian’s attorney’s fees.
Editor’s Comment: There was another approach that might have worked for the district,
but the district apparently did not act in time to try it. Earlier court opinions ruled that if
property is not on an appraisal roll because of fraud on the part of the property owner,
an appraisal district can pick it up as omitted property. Beck & Masten Pontiac GMC,
Inc. v. Harris County Appraisal District, 830 S.W.2d 291 (Tex. App. – Houston [14th
Dist.], 1992, writ denied). Suppose the district had taken the grain off the roll when it
discovered that DeBruce was not the owner. It might then have treated the grain as
omitted property and added it to the roll under Sebastian’s name. That would not have
9. 9
even ordered the chief appraiser to pay the property owners’ attorneys’ fees. The district
and the chief appraiser appealed.
A two-judge majority of the court of appeals reversed the trial court’s judgment and
entered judgment for the district and the chief appraiser. The majority explained that a
public official is ordinarily immune from suit under the UDJA. But there is an exception
called the ultra vires exception. An official cannot be sued for making wrong decisions in
the exercise of his authority, but he can be sued for acting without any legal authority at
all. He can also be sued if he fails to perform a purely ministerial act, i.e., an action that
is so specifically prescribed by law that nothing is left to the official’s discretion. A chief
appraiser has the authority to make decisions about exemption claims. Doing so
requires him to exercise judgment and discretion in interpreting the law and determining
the relevant facts. Exemption decisions are not purely ministerial. Consequently, the
chief appraiser was immune from the suit.
One judge partially disagreed with his colleagues and wrote a dissenting opinion. He
believed that the earlier Roark II opinion was so specific with respect to the particular
vehicles involved that the chief appraiser was left with no discretion concerning the
exemption of those vehicles. Consequently he could be sued under the ultra vires
exception.
Jack County Appraisal District v. Jack County Hospital District
484 S.W.3d 228 (Tex. App. – Fort Worth, January 14, 2016, no pet.)
Issues: Public property exemption
The hospital district leased a CT scanner from Celtic. The lease said that title to the
scanner would remain with Celtic during the sixty-month term of the lease but the
hospital district would be responsible for the taxes on it. The contract said the
transaction was a “finance lease.” At the end of the lease term, the hospital district could
purchase the scanner for its fair market value. If Celtic and the district could not agree
on the market value, the value would be determined by appraisers. The district’s
monthly rent payments would not be applied to the purchase price. Celtic rendered the
scanner and the appraisal district appraised it in Celtic’s name. Celtic paid the taxes and
then billed them to the hospital district. The hospital district filed a protest claiming that
the scanner was exempt as public property used for public purposes. The appraisal
district responded that the scanner did not qualify for the exemption because it was
owned by Celtic, a private company. When the ARB denied the protest, the hospital
district filed suit. The trial court entered a summary judgment for the hospital district,
and the appraisal district appealed.
The court of appeals affirmed the judgment for the hospital district. A two-judge majority
reasoned that the hospital district should be considered the owner of the scanner under
§11.11(h) of the Tax Code, which states that, “tangible personal property is owned by
this state or a political subdivision of this state if it is subject to a lease-purchase
agreement providing that the state or political subdivision, as applicable, is entitled to
10. 10
compel delivery of the legal title to the property to the state or political subdivision, as
applicable, at the end of the lease term.” The majority thought that the scanner lease
was a lease-purchase agreement even though the hospital district would still have to
pay the full market value of the scanner if it wanted to buy the scanner at the end of the
lease term. By paying the market price, the district could compel Celtic to deliver legal
title.
One judge dissented and explained his opinion that the transaction was not a lease-
purchase agreement. A lease-purchase agreement and a finance lease are distinct
transactions defined by law. In a lease-purchase transaction, the payments are applied
to the purchase price, and, at the end of the term, the lessee receives the title without
having to make any additional payment or by making just a nominal payment. The
scanner transaction did not give the hospital district the right to receive the title; it only
gave the district the right to negotiate with Celtic for the purchase of the scanner at its
market value. The district had no equity in the scanner and therefore had no equitable
title.
Babaria v. City of Southlake
2016 WL 287523 (Tex. App. – Fort Worth, January 14, 2016, no pet. hist.) (not
reported)
Issues: Appraiser testimony; discovery
This is not a tax case, but the court’s opinion makes some interesting points related to
proving the value of real property. Babaria owned eight acres and a house. The city
proposed to take a quarter-acre strip for the widening of a road and for a sewer line.
The parties disagreed about what the city should pay to compensate Babaria for the
strip and for any changes to the value of his remaining property. In a jury trial, each side
presented the testimony of an appraiser. The city’s appraiser, Stearman testified based
on an appraisal report that he had prepared and provided to Banaria in October, about
three months before the date of the taking. His report estimated that the strip was worth
$77,000 in October and stated that any use of the appraisal for any other date would
make it “unreliable.” He testified at trial that $77,000 was still the value of the strip on
the date of the taking. The taking did not change the value of the remaining property.
Stearman found sales of vacant tracts of approximately the same size as Babaris’s
eight acres, determined the value per square foot and applied that value to the quarter-
acre taken by the city. Babaria objected to Stearman’s methodology and objected to the
fact that the city had not provided an updated appraisal or anything stating that
Stearman would testify that his $77,000 value applied to the date of the taking. The trial
judge overruled Babaria’s objections and let Stearman testify. The jury’s verdict fell
between the values claimed by the two appraisers, but it was much closer to
Stearman’s value. Babaria appealed the trial court’s judgment based on the jury’s
verdict.
The court of appeals affirmed the trial court’s judgment and found that the trial judge did
not err when he allowed Stearman to testify. The court explained that the city did not
11. 11
need to supplement its discovery responses. The city produced Stearman’s October
report, and there was no evidence of any changes that would have made the report
incorrect or unreliable by the time of the trial, especially in light of Stearman’s testimony
that his value was correct for the date of the taking. The caveat in the report was there
to prevent its unauthorized use, not because the value was in flux. The court found
nothing wrong with Stearman’s methodology. The strip was vacant land, so Stearman
did not make a mistake when he considered comparable sales of vacant land. He did
not make a mistake when he considered sales of land approximately the same size as
Babaria’s in order to find the value per square foot.
Silberstein v. Trustmark National Bank
2016 WL 93871 (tex. App. – Houston [14th Dist.], January 7, 2016, pet. denied) (to be
published)
Issues: Evidence of value
This is not a property tax case, but it does concern evidence offered to prove the values
of real properties. Silberstein owned several rent houses subject to a mortgage held by
Trustmark. (For the sake of brevity, this summary will give the figures relevant to just
one typical house.) When Silberstein fell behind on his payments, Trustmark foreclosed.
Trustmark bought the houses at its own foreclosure sale. It determined the amount of its
bid through a rough income approach using a 20% capitalization rate. It paid $49,500
for one house. That was less than the amount that Silberstein owed, so Trustmark sued
him for the deficiency. That led to the values of the houses being litigated in a jury trial.
Silberman acted as his own expert. His opinions of value were based on an income
approach with an 8% cap rate, $90,834 for the typical house. Trustmark presented an
appraiser named Bradley, who had appraised the houses using the market approach
and the cost approach. His market approach involved primarily foreclosure sales and
yielded a value of $30,000. He admitted that his foreclosed comparables had also sold
in recent arm’s-length sales at considerably higher prices. He also used the cost
approach and used $48 per square foot as the replacement cost of the houses, yielding
a value of $56,686 for the typical house and its lot. He admitted that $60 per square foot
would have been more realistic. The jury was asked to find the fair market values of the
houses, but they were not instructed about the definition of fair market value. They
found the values to be exactly equal to what Trustmark had paid at the foreclosure sale.
Silberstein appealed the trial court’s judgement based on the jury’s verdict.
The court of appeals reversed the judgment and concluded that the evidence did not
support the jury’s verdict. The opinion explained that the market approach is favored by
courts, but an appraisal must be based on voluntary sales, not foreclosures. Bradley’s
market approach was based on foreclosures and was not probative evidence of the
values of the houses. Silberstein’s income approach was competent evidence. So was
Bradley’s cost approach. The jury could have found a value between those two
numbers ($90,834 and $56,686), but the evidence did not support a value of $49,500.
The court of appeals sent the case back to the trial court for a new trial.
12. 12
Hydrogeo, LLC v. Quitman Independent School District
483 S.W.3d 51 (Tex. App – Texarkana, January 6, 2016, no pet.)
Issues: Evidence of delinquent taxes
Hydrogeo bought mineral interests in two properties and then discovered that the
interests had delinquent taxes for the years 2009-2011, when the interests were owned
by someone else. Taxing units filed suit and named Hydrogeo and other owners and
lienholders as defendants. The pleadings explained that the taxing units were also
claiming: any other taxes that might become delinquent after the suit was filed; and
penalties interest, costs, etc. that might accrue up until the entry of a judgment.
Hydrogeo answered and specifically denied that it had owned the interests on January 1
of the years in question. In response to Hydrogeo’s discovery, the taxing units provided
tax statements based on their delinquent-tax rolls. Those statements still showed the
interests being owned by the former owners. The taxing units did not provide Hydrogeo
with updated statements showing the current amounts due and showing Hydrogeo as
the owner. At trial, however, the taxing units offered the updated statements, and
Hydrogeo objected. The trial court overruled the objection and accepted the updated
statements. The trial court entered judgement for the taxing units based on the updated
statements. The judgment stated that it was in rem only with respect to Hydrogeo.
Hydrogeo appealed.
The court of appeals affirmed the judgment for the taxing units. The court explained that
the taxing units should have updated their discovery responses. But a party can
introduce evidence even though it failed to provide that evidence in discovery if the
evidence will not unfairly surprise or prejudice another party. Hydrogeo knew that the
taxing units were seeking everything that was due on the interests up until the date of
judgment. Hydrogeo admitted being the current owner of the interests. It could not claim
to have been unfairly surprised by the updated statements. The trial court did not err
when it admitted the updated statements into evidence.
The court of appeals next explained that under §33.47, when the taxing units’ updated
statements were admitted, they constituted prima facie proof of everything the taxing
units needed to prove. The taxing units did not need to prove that Hydrogeo owned the
interests on January 1 of the relevant years in order to take an in rem judgement
against Hydrogeo. Hydrogeo’s denial that it had owned the interests in those years did
undermine the taxing units’ prima facie case. Hydrogeo also argued that because some
boilerplate language in the taxing units’ pleadings referred to personal property, they
were improperly trying to enforce their liens against personal property. The court of
appeals responded by noting that the judgment did not order any foreclosure against
personal property. There was nothing in the record to support Hydrogeo’s claims.
Attorney General’s Opinions
Opinion No. KP-0081
13. 13
May 3, 2016
Issues: Deferral of homestead taxes
The AG was asked several questions concerning the affidavits that property owners
over sixty-five and disabled property owners may file with appraisal districts under
§33.06 of the Tax Code to defer the collection of taxes on their homesteads. He
explained that an appraisal district does not have to accept such an affidavit at face
value. The district may investigate and determine for itself whether the requirements for
deferral are satisfied.
If a property is used partly for residence homestead purposes and partly for other
purposes, those other purposes may or may not be compatible with the homestead
purposes. For example, the Fort Worth Court of Appeals once ruled that land could
qualify as part of a homestead even though it also qualified as open-space agricultural
land. If the uses are compatible, a property would qualify for deferral even if it were
used partially for non-homestead purposes. But if the uses were incompatible, the
appraisal district could disallow deferral for the whole property. A property owner might
be able to have his property surveyed and subdivided onto two properties in order for
one of those properties to qualify for deferral, but the appraisal district could not require
the owner to do that.
Opinion No. KP-0072
March 17, 2016
Issues: Homestead exemption
Last year the Texas Constitution was amended to increase the general homestead
exemption applicable to school taxes to $25,000. The implementing legislation, Senate
Bill 1, also prohibited a school district, city or county that had a percentage homestead
exemption in place in 2014 from repealing or reducing that exemption before the end of
2019. But S.B. 1 did not take effect until the constitutional amendment was approved by
the voters on November 3, 2015. The A.G. was asked whether a taxing unit could
repeal or reduce its percentage exemption before S.B. 1 took effect.
He concluded that any attempt by a taxing unit to repeal or reduce its percentage
exemption would have been voided retroactively when S.B. 1 took effect. Although the
Texas Constitution generally prohibits retroactive laws, a law can have retroactive effect
if it serves a “compelling public interest” and if it does not have a significant detrimental
impact on a party’s settled expectations. Further any impact on a school district would
be minimal because it would be partially offset by changes in the amount of state aid
that the district would receive.
Opinion No. KP-0066
February 16, 2016
14. 4
raised any questions about the district’s authority under §25.25(b). It appears that the
district was not able to act in time to appraise the grain as omitted property for the
relevant year. Omitted personal property can only be picked up during the two years
following the year in which it was omitted.
Quijano v. Cameron County
2016 WL 1732439 (Tex. App. – Corpus Christi-Edinburg, April 28, 2016, no pet. hist.)
(not reported)
Issues: Notice of delinquent-tax trial; evidence of delinquent taxes
In 2013 taxing units sued Quijano for 2005-2011 delinquent taxes in connection with a
business he had operated. He filed a pro se answer and included documents showing
that his business had ceased operations in late 2009. The trial began on September 16,
2014, but the judge continued it in order to allow time for settlement discussions.
Quijano agreed to the continuance. The judge announced that the new trial date would
be November 18, 2014. When that day arrived the taxing units’ lawyers appeared
before the judge, but Quijano did not. The lawyers offered copies of the delinquent tax
records for 2005 through 2009. They no longer claimed taxes for years after Quijano’s
business had ceased operations. The trial court entered judgement for the taxing units,
and Quijano appealed.
Quijano claimed that he had somehow been deprived of due process by the
continuance of the trial, but the court of appeals explained that he had actual knowledge
of the new trial date. He was not deprived of due process when he failed to appear.
Quijano also claimed that the taxing units’ evidence was not sufficient to support the
judgment against him, but the court explained that under the Tax Code, copies of a
taxing unit’s delinquent tax records are evidence sufficient to support a judgment for the
unit.
Wagoner v. Dallas County
2016 WL 1652291 (Tex. App. – Dallas, April 26, 2016, no pet. hist.) (not reported)
Issues: Evidence of delinquent taxes; attorneys ad litem
Wagoner and Wilson were among numerous people sued for delinquent taxes as heirs
of a deceased property owner. The heirs were served by posting and an attorney ad
litem was appointed to represent them. Wilson, who was incarcerated, filed an answer
and sought a bench warrant so that he could appear at the trial. The trial court denied
his request. Wagoner didn’t file an answer but was apparently included in the attorney
ad litem’s answer. Neither the attorney ad litem nor any of the defendants appeared at
the trial. The taxing units introduced as evidence their delinquent tax records, an
affidavit of heirship and a deed. The trial court entered judgement for the taxing units in
the amount of $54,000. Wilson and Wagoner appealed pro se.