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Tax Court

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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60-Day Rule; Income-Producing

Where a medical clinic filed property tax petitions claiming it should be exempt from taxation; the medical clinic has an agreement with a heart clinic by which the heart clinic provides services at the medical clinic for two hours per ...

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Title Insurance

Where, at closing, an agent collects a fee for abstracting work and a separate fee for the title insurance premium; the agent keeps the abstracting fee and a portion of the title premium for services it has performed on behalf ...

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Value of Department Store

Where petitioner, a department store, leases the property which was built-to-suit in 2003-04; petitioner claims that several factors justify a 15 percent reduction for external obsolescence; but petitioner failed to substantiate its claims that either location or supply-demand factors justify ...

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Valuation of Residence

Where petitioner contests the valuation of her house; and petitioner testified that the value of the homes in her area was going down and submitted a newspaper advertisement regarding homes that were sold in her area in the third quarter ...

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