Property Law and Real Estate Commons^™

Private Lands Conservation In Belize, Joan Marsan, University Of Colorado Boulder. Natural Resources Law Center

Books, Reports, and Studies

49 p. : map ; 28 cm

Private Lands Conservation In The U.S. Virgin Islands, Sonja Klopf, University Of Colorado Boulder. Natural Resources Law Center

Books, Reports, and Studies

61 p. ; 28 cm

Private Lands Conservation In The Republic Of The Marshall Islands, Gregg De Bie, University Of Colorado Boulder. Natural Resources Law Center

Books, Reports, and Studies

59 p. ; 28 cm

Private Lands Conservation In The Dominican Republic, Julie Truelsen, University Of Colorado Boulder. Natural Resources Law Center

Books, Reports, and Studies

56 p. ; 28 cm

Private Lands Conservation In Puerto Rico, Elizabeth Mccormack, University Of Colorado Boulder. Natural Resources Law Center

Books, Reports, and Studies

41 p. ; 28 cm

Private Lands Conservation In The Commonwealth Of The Northern Mariana Islands, Gregg De Bie, University Of Colorado Boulder. Natural Resources Law Center

Books, Reports, and Studies

68 p. ; 28 cm

Private Lands Conservation In The Bahamas, Elizabeth Mccormack, University Of Colorado Boulder. Natural Resources Law Center

Books, Reports, and Studies

59 p. ; 28 cm

Private Lands Conservation In The British Virgin Islands, Joan Marsan, University Of Colorado Boulder. Natural Resources Law Center

Books, Reports, and Studies

46 p. ; 28 cm

Private Lands Conservation In Grenada, Kevin Doran, University Of Colorado Boulder. Natural Resources Law Center

Books, Reports, and Studies

47 p. ; 28 cm

Private Lands Conservation In Guam, Craig Corona, University Of Colorado Boulder. Natural Resources Law Center

Books, Reports, and Studies

93 p. ; 28 cm

Private Lands Conservation In The Solomon Islands, Craig Corona, University Of Colorado Boulder. Natural Resources Law Center

Books, Reports, and Studies

69 p. ; 28 cm

Private Lands Conservation In St. Vincent And The Grenadines, Julie Truelsen, University Of Colorado Boulder. Natural Resources Law Center

Books, Reports, and Studies

56 p. ; 28 cm

The Like Kind Exchange: A Current Review, Stefan F. Tucker

William & Mary Annual Tax Conference

No abstract provided.

Recent Developments Affecting Real Estate And Pass-Through Entities, Stefan F. Tucker, Jeffrey S. Clark

William & Mary Annual Tax Conference

No abstract provided.

Why Craft Isn't Scary, Steve R. Johnson

Scholarly Publications

In April 2002, the Supreme Court of the United States decided United States v. Craft. The Court held that the federal tax lien attaches to a tax-debtor spouse’s interest in property held in tenancy by the entirety even when the other spouse does not owe tax and state law provides that entireties property and interests cannot be reached by separate creditors of only one spouse.

Craft was correctly decided. The older, contrary view that Craft displaced was fundamentally at odds with federal tax collection analysis as laid out by the Court. In addition, the old view invited tax abuse and …

Drawing The Line Between Taxes And Takings: The Continuous Burdens Principle, And Its Broader Application, Eric Kades

Faculty Publications

No abstract provided.

Difficulties In Achieving Coherent State And Local Fiscal Policy At The Intersection Of Direct Democracy And Republicanism: The Property Tax As A Case In Point, Mildred Wigfall Robinson

University of Michigan Journal of Law Reform

Professor Robinson explores the uneasiness present when acts of "direct democracy" through means of voter referenda and ballot initiatives conflict with the ideals of representative government, using fiscal matters, such as the property tax, as an example.

Part I explores the changes that have taken place in the last two decades in voter strategy and in patterns of judicial interpretation, briefly reviewing the history of the property tax focusing on taxpayer reaction to long overdue attempts at administrative reform, and showing how that effort indirectly contributed to the "taxpayer revolt. "It further examines how and why broad-scale attempts to utilize …

An Error In Methodology: Inclusion Of External Costs Of Sales In Property Valuations, Joel L. Terwilliger

Akron Tax Journal

Ironically, courts have upheld the protectionist policies behind the counterpart to the sales tax-the use tax. The application of the use tax serves the dual purpose of preventing the out of state migration of purchases of tangible personal property and to ensure a steady flow of revenue to the state treasury coffers. This dual purpose is based on a primary goal: to prevent avoidance of the sales tax. However, unlike sales taxes, use taxes paid on items of tangible personal property are not added to the value of the property for property tax assessments. This dichotomy presents serious problems for …

Property Law: The Uniform Conservation Easements Act: An Attorney's Guide For The Oklahoma Landowner, Erin Mcdaniel

Oklahoma Law Review

No abstract provided.

Tax Planning For Real Estate Developers, Charles H. Egerton

William & Mary Annual Tax Conference

No abstract provided.

Tax Planning For Real Estate Ownership, Stefan F. Tucker

William & Mary Annual Tax Conference

No abstract provided.

The Like Kind Exchange: A Current Review, Stefan F. Tucker

William & Mary Annual Tax Conference

No abstract provided.

A Primer On The Sale Of Residence Tax Rules After The Proposed Regulations, Wayne M. Gazur

Publications

No abstract provided.

University Of Richmond Law Review

University of Richmond Law Review

No abstract provided.

The Tax Status Of Ohio Property Used For Low-Income Housing, Christopher P. Conomy

Cleveland State Law Review

This Note argues that the rule denying property tax exemption to low-income housing units is improper. The rule is improper in three significant regards. First, as a matter of social and public policy, the rule is misguided, because it hinders the fulfillment of an important need in Ohio and in American society at large. Second, as a purely legal matter, the original rule denying exemption for these properties resulted as a mistaken application of the existing law regarding the definition of "charitable" use. The third, and most compelling reason, is that the legal basis underlying the original rule has undergone …

Some Green For Some Green In West Virginia: An Overview Of The West Virginia Conservation And Preservation Easements Act, Ryan Christopher Anderson

West Virginia Law Review

No abstract provided.

The Hazards Of Tinkering With The Common Law Of Future Interests: The California Experience, Laura E. Cunningham

Articles

No abstract provided.

Withholding Tax On Phantom Gain, Alan Appel, Michael Hirschfield

Articles & Chapters

No abstract provided.

Curtailing The Economic Distortions Of The Mortgage Interest Deduction, William T. Mathias

University of Michigan Journal of Law Reform

Many Americans consider the mortgage interest deduction a necessary fixture of the American tax system. In this Article, Mathias examines the economic underpinnings of the deduction and finds that it cannot be justified on purely economic grounds. He then evaluates the major policy arguments for the mortgage interest deduction and concludes that it is inefficient, inequitable, and too costly in its present form to be justified on policy grounds. Finally, the author advocates for the elimination or substantial reduction in the size and scope of the mortgage interest deduction.

The Cost-Effective Divorce, Oregon Law Institute, Thomas I. Kramer, Wayne E. Harris, Herbert A. Trubo, Gary S. Levitt, Susan Howard Williams, Gary S. Leavitt, Mark M. Mcculloch, Richard G. Helzer, Jay Sickler, Kristena A. Lamar, Elizabeth Welch

Oregon Law Institute, 1996

Course Materials from the July 26, 1996 Program in Portland