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Property's total value must be allocated appropriately between land and improvements.(Recent Court Decisions)(Brief article)
The Supreme Court of Ohio ruled that a board of tax appeals could not arbitrarily allocate value between land and improvements, even when the property's total value was properly assessed.
Polaris Amphitheater Concerts, Inc. (Polaris) owns five parcels collectively known as the Germain Amphitheater, a music venue located in the city of Columbus and the Olentangy school district. The county auditor assessed the land value of Polaris's property at $13,799,100 and the property's total value at $20,734,000. The school district's appraiser concluded that the total property was worth $21 million but that the land was worth only $8.6 million; Polaris's appraiser valued the land at $7.2 million. Despite the discrepancy in land valuations, the board of tax appeals (BTA) adopted both of the auditors' assessments. Polaris appealed.
Polaris's primary argument on appeal was that the BTA had no ...
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- News wire article from: PTI - The Press Trust of India Ltd. November 15, 2005 700+ words
...EXCISE NOT LEVIABLE ON TOTAL VALUE OF COMPUTER, SC November...Economic Service): The Supreme Court in Commissioner of Central...Duty is not leviable on total value of computer including...operational softwares from the total value of the computer supplied...
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...NOT LEVIABLE ON TOTAL VALUE OF COMPUTER INCLUDING...Service):The Supreme Court in Commissioner...not leviable on total value of computer including...Bench of this supreme court in its order...payable on the total value thereof, Distinguishing...
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- News wire article from: AP Online The Associated Press September 4, 2009 700+ words
...the number _ rather than total value _ of tickets sold? That...question. ___ Do sitting Supreme Court justices have Secret Service...Monroe, Mich. ___ The Supreme Court has its own police force...visitors. It is not involved in Supreme Court security. Mark Sherman ...
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...not changed. At the Supreme Court of Canada the company...remain confident the Supreme Court of Canada will uphold...2000 found that the total value to the industry, including...to 1:30 pm EST, Supreme Court of Canada Via phone...
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...January 20, 2004, The Supreme Court of Canada will hear...the company. At the Supreme Court of Canada Monsanto...remain confident the Supreme Court of Canada will uphold...2000 found that the total value to the industry, including...
- Idaho State Supreme Court orders rate increase for Idaho Power.
- Press release article from: PR Newswire December 5, 1988 700+ words
IDAHO STATE SUPREME COURT ORDERS RATE INCREASE FOR IDAHO POWER...PRNewswire/ -- The Idaho State Supreme Court on Friday ruled on Idaho Power...issues under appeal in the case had a total value to the company of approximately...
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...Judge Samuel Alito to the U.S. Supreme Court, most Americans draw a blank...of the current members of the Supreme Court. Fifty-seven percent of Americans can't name any current Supreme Court justices, according to a new...
- SUPREME COURT
- Reference information from: Young Students Learning Library January 1, 1996 700+ words
00-00-0000 The Supreme Court is the highest court in the United...States shall be vested in one Supreme Court, and in such inferior [lower...ordain and establish.'' The Supreme Court heads the judicial branch of the...
