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Tax Court

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. ...

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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 ...

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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 ...

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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 ...

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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 ...

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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 ...

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