Property tax

Today’s case is a short one, but worth the short bit of your time it takes to read it.

In Borders-Self Storage & Rentals, LLC v. Ky. Transp. Cabinet, No. 2019-CA-000217 (July 2, 2020), the Kentucky Court of Appeals held that the assessed value of property for property tax purposes is admissible if the

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You overwhelmingly asked for Nashville, and we’re bringing it to you!

Get ready, and hold your place now: here’s the list of programs and speakers for the 36th Annual ALI-CLE Eminent Domain and Land Valuation Litigation Conference, to be held at the Downtown Nashville Hilton, January 23,- 25, 2020. Two-and-a-half days with top-notch national

What, you may ask, does the challenge by Hawaii’s counties to the proposed constitutional amendment which was on the ballot (until just a few minutes ago) have to do with the usual topics of this blog?

Not a whole lot (although we do cover property tax and election law issues occasionally), but as always, there’s

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Here are the cases and other items I either spoke about or mentioned at today’s Transportation Research Board‘s 57th Annual Workshop on Transportation Law in Cambridge, Massachusetts:

Here’s a newly-filed cert petition which asks the Supreme Court to review a Sixth Circuit decision in which the county auctioned the Church’s property to satisfy a tax lien, then kept the difference between the owed taxes plus costs, and the proceeds from the sale. The court dismissed the claim under Williamson County because it

The Sixth Circuit’s majority opinion in Wayside Church v. Van Buren County, No. 15-2463 (Feb. 10, 2017) isn’t all that exciting — after all, it was a takings case brought in federal court, and you know what that means: Williamson County — but do give it a read. The facts are somewhat unusual, even

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During. Good crowd.

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Before. Note the power strips on the tables.
Well played, Caesar’s, well played
.

To supplement your written materials, here are the decisions and other materials which we spoke about this morning at the CLE International Eminent Domain seminar:

An interesting post at Honolulu journalist Ian Lind’s blog, “City’s explanation of discrepancies in real property tax assessments don’t satisfy,” commenting on a recent piece in the Honolulu Star-Advertiser about the City and County of Honolulu’s method for appraising residences for property tax purposes (“Home price, taxable value can diverge“). 

If

There’s a category of cases in which it isn’t difficult, with reasonable accuracy, to predict the ultimate outcome without knowing much about the substantive law. The recent ACA and marriage cases, for example. You kind of just know how they’re going to come out. Bush v. Gore, 531 U.S. 98 (2000), was another one of