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Tax Court

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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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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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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Amendment of Petition

Where petitioner moves for leave to amend its real property tax petitions to add additional constitutional claims; the motion is timely in that no deadline was set for nondispositive motions; and trial is scheduled for Feb. 19, 2008; the Tax ...

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60 Day Rule

Where petitioner challenges the assessment for a retail store; petitioner provided a 1993 lease and in a cover letter stated that there had been no changes to the net rentable area stated in the lease; and the county later learned ...

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Residence; Valuation

Where petitioner purchased a two-room house located in Browerville in 2005 for $20,000; petitioner is constructing an addition, which was 31 percent complete on the assessment date; petitioner and the assessor agreed that the taxable value of the addition at ...

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