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Articles 331 - 360 of 581

Full-Text Articles in Property Law and Real Estate

Profile - The California Endowment’S Center For Healthy Communities, James Hagy Oct 2012

Profile - The California Endowment’S Center For Healthy Communities, James Hagy

Rooftops Project

When the California Endowment planned new headquarters space for its own operations, its vision also included creating conference space suitable for events by other not-for-profits, opportunities for formal and informal collaboration among not-for-profits with compatible missions, and even incubator spaces for smaller organizations in need of an office presence. In this second article in his series looking at not-for-profits as urban neighbors, Professor James Hagy, Director of The Rooftops Project, talks with Anne-Marie Jones, Director of the Endowment’s Center for Healthy Communities, and Edward de la Torre, its Director of Facilities and Events.


Delinquent And Non-Entered Lands And Due Process, John W. Fisher Ii Sep 2012

Delinquent And Non-Entered Lands And Due Process, John W. Fisher Ii

West Virginia Law Review

No abstract provided.


Profile - The Gates Foundation Leed Platinum Seattle Headquarters, James Hagy Apr 2012

Profile - The Gates Foundation Leed Platinum Seattle Headquarters, James Hagy

Rooftops Project

In this first article in his series looking at not-for-profits as urban neighbors, Professor James Hagy, Director of The Rooftops Project, visits with the Gates Foundation at its recently opened LEED Platinum Seattle headquarters campus.


The Illusion Of Due Process In West Virginia's Property Tax Appeals System: What Illusion?, Steven R. Broadwater Apr 2011

The Illusion Of Due Process In West Virginia's Property Tax Appeals System: What Illusion?, Steven R. Broadwater

West Virginia Law Review

No abstract provided.


Has The Time For Large Gaming Property Involved Reits Finally Arrived?: A Review Of The Potential For Reit Investment In Destination Gaming Resort Properties, Simon Johnson Apr 2011

Has The Time For Large Gaming Property Involved Reits Finally Arrived?: A Review Of The Potential For Reit Investment In Destination Gaming Resort Properties, Simon Johnson

UNLV Gaming Law Journal

Destination gaming resorts demand massive amounts of capital in order to fund their investment in real property, much of which comprises areas where they realize predominantly passive business, including the hotel tower. Consequently, they generate substantial income from passive business, such as fees for hotel occupancy, even as most of their income is attributable to active business, such as gaming and personal services. Because they blend separable passive and active real property, a REIT can theoretically acquire all or some of the real property, realizing income under an operator lease with a substantially unrelated gaming or hotel lessee. Alternatively, a …


The Liability-Offset Theory Of Peracchi, Bradley T. Borden, Douglas L. Longhofer Jan 2011

The Liability-Offset Theory Of Peracchi, Bradley T. Borden, Douglas L. Longhofer

Faculty Scholarship

No abstract provided.


Don't Burst The Bubble: An Analysis Of The First-Time Homebuyer Credit And Its Use As An Economic Policy Tool, 45 J. Marshall L. Rev. 23 (2011), Sarah J. Webber Jan 2011

Don't Burst The Bubble: An Analysis Of The First-Time Homebuyer Credit And Its Use As An Economic Policy Tool, 45 J. Marshall L. Rev. 23 (2011), Sarah J. Webber

UIC Law Review

No abstract provided.


The Liability-Offset Theory Of Peracchi, Bradley T. Borden, Douglas Longhofer Jan 2011

The Liability-Offset Theory Of Peracchi, Bradley T. Borden, Douglas Longhofer

Faculty Scholarship

No abstract provided.


Conservation Easements, Appraisals Thereof, And Form 8283 - The Good, The Bad, And The Ugly, Stephen J. Small Nov 2010

Conservation Easements, Appraisals Thereof, And Form 8283 - The Good, The Bad, And The Ugly, Stephen J. Small

William & Mary Annual Tax Conference

No abstract provided.


Conservation Easement Appraisal Rules And Questions, Stephen J. Small Nov 2010

Conservation Easement Appraisal Rules And Questions, Stephen J. Small

William & Mary Annual Tax Conference

No abstract provided.


Tax Notes Article, Stephen J. Small Nov 2010

Tax Notes Article, Stephen J. Small

William & Mary Annual Tax Conference

No abstract provided.


Excerpt From Kaufman Brief Nov 2010

Excerpt From Kaufman Brief

William & Mary Annual Tax Conference

No abstract provided.


Some Points Re Perpetuity - Code And Regulations Nov 2010

Some Points Re Perpetuity - Code And Regulations

William & Mary Annual Tax Conference

No abstract provided.


Teaching Old Dogs New Tricks - Emerging Tax Issues For Distressed Real Estate Assets And Partnerships (Slides), Michael G. Frankel, David A. Miller Nov 2010

Teaching Old Dogs New Tricks - Emerging Tax Issues For Distressed Real Estate Assets And Partnerships (Slides), Michael G. Frankel, David A. Miller

William & Mary Annual Tax Conference

No abstract provided.


Teaching Old Dogs New Tricks - Emerging Tax Issues For Distressed Real Estate Assets And Partnerships, Michael G. Frankel, David A. Miller Nov 2010

Teaching Old Dogs New Tricks - Emerging Tax Issues For Distressed Real Estate Assets And Partnerships, Michael G. Frankel, David A. Miller

William & Mary Annual Tax Conference

No abstract provided.


Planning And Practice - The Rooftops Project: Report Summarizing Results Of A Survey Of Not-For-Profit Organizations, James Hagy Oct 2010

Planning And Practice - The Rooftops Project: Report Summarizing Results Of A Survey Of Not-For-Profit Organizations, James Hagy

Rooftops Project

The Rooftops Project's first national field study of the attitudes and approaches of not-for-profit organizations with respect to the owned, leased or hosted real estate that supports their core missions and operations.


Private And Public Construction In Modern China, Gregory M. Stein Oct 2010

Private And Public Construction In Modern China, Gregory M. Stein

San Diego International Law Journal

During the past three decades, real estate development in China has proceeded at an astonishing pace, with much development occurring before China's 2007 adoption of its first modern law of property. Investors thus spent hundreds of billions of dollars in the real estate market of a nation that, during most of this period, had not formal property law. How can a huge nation modernize so rapidly and dramatically when its legal system furnishes such uncertainty? And how can this happen in a nation that still purports to subscribe to socialist ideology? I set out to answer these questions by interviewing …


Pro & Con: Should Congress Adopt A New Tax Credit For Buying A Home? Yes: No Recovery Is Possible If Homeowners Lose Their Homes, Jessica D. Gabel Sep 2010

Pro & Con: Should Congress Adopt A New Tax Credit For Buying A Home? Yes: No Recovery Is Possible If Homeowners Lose Their Homes, Jessica D. Gabel

Faculty Publications By Year

No abstract provided.


All Charities Are Property-Tax Exempt, But Some Charities Are More Exempt Than Others, Evelyn Brody Jan 2010

All Charities Are Property-Tax Exempt, But Some Charities Are More Exempt Than Others, Evelyn Brody

All Faculty Scholarship

Attention from the media notwithstanding, the nonprofit sector continues to achieve remarkable success in state supreme courts and statehouses in defending property-tax exemptions. But budget pressures remain. While the intermediate use of “payments in lieu of taxes” has not yet become a systematic compromise solution, PILOTs are attracting growing interest from local taxing jurisdictions. This Article highlights three issues— who decides the parameters of exemption, legislatures or courts; what are the specific factors and vulnerable subsectors; and how exemption is granted or withheld in practice—and concludes with several PILOT case studies. The Appendix sets forth a fifty-one-jurisdiction review of state …


Horse Cents: A Tax Guide For Homeowners Offering Their Homes For Rent During The World Equestrian Games, Meghan Jackson Tyson Jan 2010

Horse Cents: A Tax Guide For Homeowners Offering Their Homes For Rent During The World Equestrian Games, Meghan Jackson Tyson

Kentucky Journal of Equine, Agriculture, & Natural Resources Law

No abstract provided.


Tax Issues In Real Estate Workouts, Peter J. Genz Nov 2009

Tax Issues In Real Estate Workouts, Peter J. Genz

William & Mary Annual Tax Conference

No abstract provided.


Update: The Amended And Reenacted Delinquent And Nonentered Land Statutes - The Title Examination Ramifications, Robert Louis Shuman Apr 2009

Update: The Amended And Reenacted Delinquent And Nonentered Land Statutes - The Title Examination Ramifications, Robert Louis Shuman

West Virginia Law Review

No abstract provided.


Open Tenancies-In-Common, Bradley T. Borden Jan 2009

Open Tenancies-In-Common, Bradley T. Borden

Faculty Scholarship

No abstract provided.


Personal Residences, Dale P. Burgess Nov 2008

Personal Residences, Dale P. Burgess

William & Mary Annual Tax Conference

No abstract provided.


Preserving Capital Gains In Real Estate Transactions, Todd D. Golub, Richard M. Lipton Nov 2008

Preserving Capital Gains In Real Estate Transactions, Todd D. Golub, Richard M. Lipton

William & Mary Annual Tax Conference

No abstract provided.


Like-Kind Exchanges, Robert D. Schachat Nov 2008

Like-Kind Exchanges, Robert D. Schachat

William & Mary Annual Tax Conference

No abstract provided.


The Like-Kind Exchange Equity Conundrum, Bradley T. Borden Jul 2008

The Like-Kind Exchange Equity Conundrum, Bradley T. Borden

Faculty Scholarship

No abstract provided.


Partnership Tax Allocations And The Internalization Of Tax-Item Transactions, Bradley T. Borden Jan 2008

Partnership Tax Allocations And The Internalization Of Tax-Item Transactions, Bradley T. Borden

Faculty Scholarship

No abstract provided.


The Tax Treatment Of Cancelled Interest And Penalties On Consumer Debt, Richard C.E. Beck Jan 2008

The Tax Treatment Of Cancelled Interest And Penalties On Consumer Debt, Richard C.E. Beck

NYLS Law Review

No abstract provided.


Bringing Clarity To Title Clearing: Tax Foreclosure And Due Process In The Internet Age, James J. Kelly Jr. Jan 2008

Bringing Clarity To Title Clearing: Tax Foreclosure And Due Process In The Internet Age, James J. Kelly Jr.

Journal Articles

The foreclosure of property tax liens performs an essential economic function by reconnecting underutilized properties to the real estate market. To clear title in an efficient and just manner, local jurisdictions foreclosing on tax liens require clear, balanced procedures for the provision of notice to affected parties. In its 2006 decision in Jones v. Flowers, the U.S. Supreme Court found that the foreclosing jurisdiction's lack of direct follow-up on returned notice mailings denied the addressee due process because the foreclosing party did not take steps that would be chosen by one desirous of actually informing the property owner. In subjecting …