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In the Matter of Colorado Interstate Gas Company
At issue is the capitalization rate, the inclusion of certain intangibles and the method for allocation (original cost vs. net book or rate base).
Subsidiaries' Licensing of IP Rights to Parents Created Sufficient Taxing Nexus
These consolidated cases concerned state income taxes of two corporations that did no business in Maryland but were subsidiaries of parents that did do business there.
Comptroller v. SYL, Inc.
Issue is whether there is a sufficient nexus between the State of Maryland and each subsidiary corporation to impose Maryland income tax.
Dealers Manufacturing Co. v. County of Anoka
The Minnesota Supreme Court affirmed the tax court's grant of partial summary judgment in favor of Dealers. It found that Minn. Stat. Sec. 273.11, subd. 17 did not limit reduction in market value for stigma relating to contamination.
Stigma Factor Considered
The Minnesota Supreme Court affirmed the tax court's grant of partial summary judgment in favor of Dealers.
Beaver County v. WilTel, Inc.
Issue was the proper method of valuing WilTel, Inc. for property tax purposes.
Taxpayer Fails to Provide Evidence to Support Valuation Method Proposed
WilTel Inc. sought review of a Utah State Tax Commission decision that subjected the long distance company's property to a central tax assessment.
Bristol-Myers Squibb v. Town of Wallingford
At issue is whether or not the property of Bristol-Myers Squibb Co. was overvalued.
Reduction for Obsolescence and Trademark Rights Key to Ad Valorem Tax
The Georgia Court of Appeals heard this appeal from the Macon-Bibb County Board of Tax Assessors.
Reliance Insurance Company v. Denton Central Appraisal District
At issue in this tax appraisal case is the appraised value of the land of a shopping center under section 42.26 of the tax code.
Macon-Bibb County Board of Tax Assessors v. J.C. Penney Company
At issue is the plaintiff's claim that the Taxpayer presented no competent evidence of the fair market value of the inventory.
County of Du Page v. Property Tax Appeal Board
The Illinois Court of Appeals reversed the lower court's decision to reduce the fair cash value of commercial property by the value of the property's right to use a parking lot on an adjacent property. The appellate court found that the reduction was imp ...
Value of Commercial Real Estate Includes Right to Use Parking on Separate Parcel
The Illinois Court of Appeals reversed the lower court's decision to reduce the fair cash value of commercial property by the value of the property's right to use a parking lot on an adjacent property.
Hawaii Prince Hotel Waikkiki Corporation v. City and County of Honolulu
The Hawaii Supreme Court reversed the real property valuation of a hotel's golf course. The court noted that golf courses are valued at their actual use. It agreed with the city's assessment using the cost approach. It rejected the valuation of the taxpa ...
Golf Course Valued Using the Cost Approach
The Hawaii Supreme Court reversed the real property valuation of a hotel's golf course.
Brown v. City of Strongsville
At issue is the valuation of appellee's property after the proposed construction of a water line by the city.
Court Uses Cost Approach for 'Specialty Properties'
Petitioner is a public utility company that owns and operates an electricity-generation, -transmission, and -distribution system.
Texaco Producing, Inc. v. County of Kern
At issue is the valuation methods used by the the Kern County Assessor to value Texaco's oil producing property.
Oil Property Valued Using Income Approach Rejected When CAPM Is Used to Calculate the Capitalization Rate
The Court of Appeals affirmed the Board of Assessment's valuation of oil-producing real property using the income approach.
Clarkston & Co. v. Harding County
The Supreme Court of South Dakota affirmed the circuit court's decision to reduce the value of real property for property tax purposes. The reduction was for oil production occurring on the subject cattle and sheep ranch. The taxpayer testified that the ...
Oil Production on Agricultural Land May Reduce Value
The Supreme Court of South Dakota affirmed the circuit court's decision to reduce the value of real property for property tax purposes.
Niagara Mohawk Power Corp. v. Assessor of Geddes
The company took issue with four of its properties being categorized as specialty properties, thus resulting in overvaluation.
Unit-Rule Method Rejected Because Intangibles Included
Scripps Howard cable company challenged the ad valorem (property) tax assessment of its tangible property, as determined by Ed Havill, the county property appraiser.
Salem Med. Arts & Dev. Corp. v. Columbiana Cty. Bd. of Revision
The Ohio Supreme Court affirmed the Board of Tax Appeals finding that the value of real property is not equal the value of the company holding the real property when the property is the company's only asset.
Value of a Company Holding One Property Is Not the Value of That Property
The Ohio Supreme Court affirmed the Board of Tax Appeals finding that the value of real property is not equal to the value of the company holding the real property when the property is the company's only asset.