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Tax Court

Subsidized Senior Housing

Where the property, located on .77 acres of land, is improved with a 66-unit senior apartment building, which is a Section 8 subsidized project and is in good condition; and although the building has only 21 parking spaces, petitioner’s own ...

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Personal Liability

Where appellant was a stockholder, president and director of a restaurant; he had the ability to sign checks on the restaurant’s account and he did so; appellant was closely involved in employee matters even though he did not exercise his ...

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Discovery re: Property

Where the owner of a “luxury ‘dream’ house” contests the assessments of his lakeside residential properties, which include a main house, guest house, club house, boat house, caretaker’s cottage and chef’s cottage; and by interrogatory, the county seeks information on ...

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Untimely Appeal

Where this court granted a 30 day extension for the individual taxpayers to file an appeal from the commissioner’s order; the time to file a Notice of Appeal expired on Aug. 8, 2007; and the taxpayers filed their Notice of ...

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Commercial Facility

Where a U-Haul truck rental facility consists of three parcels: the parcel where the service building is located with gross land area of 30,850 sq. ft., the parcel where the service garage is located with gross land area of 60,000 ...

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Entertainment Tax

Where a ticket agent sells tickets for clients who organize and produce various live entertainment events; the agents sells the tickets through retail outlets, by telephone, and over the internet; and ticket buyers pay a convenience charge and processing fee ...

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Valuation of Landfill

A landfill permit is not real property. A landfill liner is real property since it is integrated with the landfill cell excavation, it is of permanent benefit to the landfill, and it is impossible to remove without suffering substantial damage. ...

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