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Appraisal Journal

Latest Issue: 03/22/2007

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In This Issue

1-10 (of 11) related articles Sort by: Relevance \| Date Items per page
1. Improvements made by lessee are included in tax reassessment of property... When a commercial property was transferred subject to a twenty-year ground lease, improvements made by the lessee were included in its reassessed value for taxation ... (PREMIUM PERIODICAL ARTICLE) 2. Testator intended land to be appraised at fair market value despite... When a will granted the deceased's sons an option to purchase his farm, the deceased intended the farm's price to be based on a fair ... (PREMIUM PERIODICAL ARTICLE) 3. Trade association not entitled to tax exemption for property used to train... Buildings used by a trade association to provide education and training to its members were not exempt from property taxes, according to the Supreme Court ... (PREMIUM PERIODICAL ARTICLE) 4. Tax cap protecting homestead property requires initial assessment of the... The Supreme Court of Florida ruled that the state tax cap protecting homestead property must be based on an initial assessment of the property's fair ... (PREMIUM PERIODICAL ARTICLE) 5. Tax exemption based on organization's purpose, not source of its... The Court of Appeals of North Carolina held that a government-subsidized child care facility qualified for an ad valorem tax exemption because it is the ... (PREMIUM PERIODICAL ARTICLE) 6. Economic benefits alone are insufficient to justify the taking of property... The taking of private property solely for economic development does not satisfy the public-use requirement of the Ohio Constitution and is not a valid exercise ... (PREMIUM PERIODICAL ARTICLE) 7. Zoning board cannot rely solely on industry standards to determine the... The Commonwealth Court of Pennsylvania ruled that a county ordinance limiting the size of billboards in high traffic areas cannot be found unconstitutional solely on ... (PREMIUM PERIODICAL ARTICLE) 8. Highest and best use of property determines whether contiguous parcels are... In eminent domain cases involving the partial taking of contiguous, commonly owned parcels, whether the parcels are valued separately or as a single unit depends ... (PREMIUM PERIODICAL ARTICLE) 9. Municipal setting designations: a new tool for reducing environmental risk... Previous editions of "Environment and the Appraiser" have examined a number of regulatory options for achieving site remediation objectives and reducing the adverse effects of ... (PREMIUM PERIODICAL ARTICLE) 10. Armstrong/Kahn Award.(Boykin Realty Advisors, LLC)(Appraisal Journal) James H. Boykin, PhD, MAI, and James A. McLaughlin, JD, are the winners of the 2006 Armstrong/Kahn Award and a $1,000 honorarium for their article, ... (PREMIUM PERIODICAL ARTICLE)
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