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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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...meaning. So observed the Supreme Court while dismissing the...Brijesh Kumar. The Supreme Court, while dismissing...and, hence, the total value of capital investment...excise authorities, the total value of investments in all...
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- News wire article from: Asia Africa Intelligence Wire February 8, 2005 700+ words
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Source: HighBeam Research, Property's total value must be allocated appropriately between land...