Taxing Construction. Are you Setting the Stage for Irreparable Consequences? 2017 IPT Annual Conference Charlotte, North Carolina

Save this PDF as:
 WORD  PNG  TXT  JPG

Size: px
Start display at page:

Download "Taxing Construction. Are you Setting the Stage for Irreparable Consequences? 2017 IPT Annual Conference Charlotte, North Carolina"

Transcription

1 Taxing Construction Are you Setting the Stage for Irreparable Consequences? Thomas Mazurek, CPA Principal Tronconi Segarra & Associates Williamsville, NY Lisa Campbell Senior Tax Analyst Hunter Douglas, Inc. Pearl River, NY

2 Topics Construction Basics Taxable v. Nontaxable Construction Specific State Issues Other Considerations 2

3 Construction Basics Real property, real estate, realty or immovable property is land and all structures (i.e., improvements and fixtures) integrated with or affixed to the land. Differs from Tangible Personal Property which can be moved or relocated. Sales/use tax treatment generally differs from sale and install of Tangible Personal Property. 3

4 Construction Basics Construction is the process of constructing something. Buildings Infrastructure Industrial States have specific rules defining construction and the sales/use tax treatment of various construction services new build, remodel, repair/maintenance. 4

5 Construction Basics A contractor is a person who furnishes labor, materials, equipment and other services to improve real property or incorporate tangible personal property into real property. Contractors are often treated differently than other businesses for sales/use tax. States may treat general (main, prime) contractors differently than subcontractors. 5

6 Construction Basics How contractors are treated differently: Generally considered the consumer of the materials/supplies they incorporate into real property and their purchases are subject to sales tax. Generally cannot use a resale certificate. Sales of construction services are generally not subject to sales tax. 6

7 Construction Basics A construction contract is a formal agreement between two parties (i.e., owner and contractor) to improve real property. Different types of contracts: Lump sum or Fixed price Time and Materials Cost Plus The form or type of contract can impact whether and/or how much sales tax should be charged. 7

8 Construction Basics Lump Sum or Fixed Price Contract Contractor agrees to furnish and install materials for a stated lump sum or fixed price. Sales tax treatment: Contractor usually pays sales tax on the materials at the time of purchase and the cost of the materials (including tax) is incorporated into the lump sum. Sales tax is not typically charged on the lump sum. 8

9 Construction Basics Time and Materials Contract Contractor agrees to furnish and install materials and provides separate charges for the materials and the installation of these items. Sales tax treatment: Contractor does not pay sales tax on the materials at the time of purchase and bills the customer sales tax on the cost of the materials. The installation labor is not generally subject to sales tax. 9

10 Taxable v. Nontaxable Construction Improvements to real property are generally not subject to sales tax. However, there are exceptions depending on the nature of the construction services. New construction is subject to tax in: Arizona (on 65% of gross proceeds) Hawaii New Mexico Washington (plus B&O tax) 10

11 Taxable v. Nontaxable Construction Additionally, construction performed on existing structures (remodel/renovation) is subject to tax in: Arkansas Connecticut Kansas New York (unless Capital Improvement) Texas West Virginia (unless Capital Improvement) 11

12 Taxable v. Nontaxable Construction Other taxes Mississippi Contractor s Tax of 3.5% of total contract price South Dakota Contractor's 2% excise tax is imposed on all prime contractors engaged in realty improvement contracts Construction and remodeling/renovation services may be taxed differently if the property is for residential v. commercial or industrial use. 12

13 Taxable v. Nontaxable Construction Contractors also repair real property. Repairs are services needed to restore real property to its original state or condition. Repair services are subject to tax in: Arkansas, Connecticut, District of Columbia, Hawaii, Iowa, Kansas, Mississippi¹, Maine, Nebraska², New Jersey, New Mexico, New York, North Carolina, Texas, Washington, West Virginia. ¹ Services for contracts of $10,000 or less owe the regular retail sales tax. ² Under Option 1, labor charges are nontaxable if separately stated. 13

14 Taxable v. Nontaxable Construction Contractors may also provide cleaning and maintenance services for buildings and the adjacent land (real property). Building cleaning services include the performance of services which include the removal of dirt, dust, grease or grime on a building or inside of a building and the keeping of the building and its contents in a clean, neat, polished or orderly appearance. The term includes janitorial services, office or building cleaning, window cleaning, floor waxing, or acoustical tile cleaning. 14

15 Taxable v. Nontaxable Construction Building maintenance services include the performance of routine and periodic services upon a building which keeps a building in a satisfactory operating condition. Cleaning and Maintenance services are subject to tax in: Arkansas, Arizona, Connecticut, District of Columbia, Florida, Hawaii, Iowa, Kansas, Minnesota, Mississippi, Maine, Nebraska, New Jersey, New Mexico, New York, Ohio, Pennsylvania, South Dakota, Texas, Washington, West Virginia. 15

16 Specific State Issues Arizona Prime Contracting Law Change Effective January 1, 2015, the gross income derived from maintenance, repair, replacement or alteration ( MRRA ) activities affecting real property are not subject to transaction privilege tax under the Prime Contracting classification when the activities are performed directly for the property owner or authorized party. 16

17 Specific State Issues What are maintenance, repair, replacement and alteration activities? Maintenance is the upkeep of property or equipment. Repair is an activity that returns real property to a usable state from a partial or total state of inoperability or non-functionality. Replacement is the removal of one component or system of existing property and the installation of a new component or system. Alteration is an activity or action that causes a direct physical change to existing property. 17

18 Specific State Issues A TPT-licensed contractor who purchases tangible personal property and who uses that property in performing an MRRA project is subject to TPT on the purchase price of the tangible personal property. Materials purchased by a TPT-licensed contractor for incorporation into a taxable modification project (that is not an MRRA project) are stil not subject to retail TPT at the time of purchase, because such projects are subject to prime contracting TPT. 18

19 Specific State Issues New Mexico Gross Receipts Tax Gross Receipts Tax is imposed on construction services and all construction materials that will become part of the construction project. Construction Deductions Receipts from the sale of tangible personal property, subcontracting services, construction-related services and leasing construction equipment. Nontaxable Transaction Certificate (NTTC) Type 6 19

20 Specific State Issues New York Capital Improvement Whether or not a contractor collects sales tax from a customer depends on if the work being performed is considered a capital improvement to real property, or is installation, repair, or maintenance work (subject to sales tax). Publication 862, Sales and Use Tax Classifications of Capital Improvements and Repairs to Real Property, provides detailed information on various types of work that do and do not qualify as capital improvements. 20

21 Specific State Issues A capital improvement* is any addition or alteration to real property that meets all three of the following conditions: 1. it substantially adds to the value of the real property; 2. It becomes part of the real property or is permanently affixed to the real property so that removal would cause material damage to the property or article itself; 3. It is intended to become a permanent installation. * Should collect ST-124, Certificate of Capital Improvement 21

22 Specific State Issues North Carolina Repairs & Maintenance Effective January, 2017: Repair, maintenance and installation services are expanded to real property. A property owner who hires a person to perform repair, maintenance and installation services where the person purchases tangible personal property for the service and performs the labor (installation), shall pay sales tax to the person on the total sales price of the repair, maintenance and installation service. 22

23 Specific State Issues Any property that becomes a part of or is applied to property in the performance of taxable repair, maintenance and installation services should be purchased exempt from tax. (Form E-595E) For real property contracts, sales/use tax is still due on the purchase price of any tangible personal property used to provide the nontaxable service. 23

24 Specific State Issues Mixed Transactions A contract that includes both a capital improvement to real property and a repair, maintenance, and installation service. If the taxable services are less than 10%, then the services and property used are taxable as a real property contract. If the taxable services are equal to or greater than 10%, tax applies to the taxable service portion. The person must determine an allocated price for each taxable service in the contract based on a reasonable allocation. 24

25 Specific State Issues Ohio Business Fixture Tangible personal property that is permanently affixed to real property, but that primarily benefits the business conducted on the premises by the occupant, is a "business fixture" and retains its status as personal property after such affixation is made. An agreement to transfer and install a business fixture is a taxable sale and not a construction contract. 25

26 Specific State Issues A business fixture includes, but is not limited to, machinery, equipment, signs, storage bins and tanks, whether above or below ground, whether above or below ground. A business fixture also means those portions of buildings, structures, and improvements that are specially designed, constructed, and used for the business conducted in the building, structure, or improvement. Does not include fixtures that are common to buildings, that primarily benefit the realty and not the business conducted on the premises. 26

27 Specific State Issues Pennsylvania Attaches or Affixes Construction and repairs to realty are not taxable. An activity resulting from an agreement or contract under which a contractor attaches or affixes tangible personal property to real estate so as to become a permanent part thereof. Hook, bolt, screw, nail or other similar method; Inserting equipment through a building wall or floor, or mounting it upon a foundation; Wire which is integrated into an electrical system. 27

28 Specific State Issues Examples include: Alarm systems Chalkboard Coolers, freezers (central cooling system) Financial institution security equipment Garage door opener Outdoor advertising signs 28

29 Specific State Issues Washington B&O Tax Prime Contractors (subject to Retailing B&O) Collect retail sales tax from the landowner on the gross contract price (without deduction of costs incurred) Purchases of materials by contractors that will become part of the completed project are purchases for resale. Rentals of equipment are subject to retail sales tax as the contractor is the consumer of the rented item. 29

30 Specific State Issues Subcontractors (subject to Wholesaling B&O) Do not need to charge retail sales tax if they secure a reseller permit from the prime contractor. Purchases of materials are for resale. Rentals of equipment are subject to retail sales tax Contracts that include a combination of services are taxable in accordance with the predominant activity of the contract. 30

31 Other Considerations Installation of Machinery & Equipment that Results in Improvement to Real Property Need to determine whether exemption applies to contractor s purchases of materials and supplies. Production M&E furnace, freezer, conveyor belt, process piping, foundations Pollution Control Equipment smokestack, bag house, wastewater treatment plant Environmental remediation 31

32 Other Considerations Nonresident Contractors States may have special rules/requirements for nonresident contractors. Registration for state/local taxes, licenses, permits Taxability of construction services Use tax due on materials, supplies, equipment (reciprocal credits?) 32

33 Other Considerations Nonresident bonding requirements Prepayment of sales tax or percentage of contract amount (i.e., surety bond) often required depending on contractor and dollar amount of contract. Most states require bonds to ensure sales tax due on tangible personal property and/or services is paid to the state. Connecticut, Georgia, Massachusetts, Mississippi, West Virginia, Wisconsin, among others. 33

34 Other Considerations Contractors-Retailers A business that contracts to improve real property and also makes retail sales of building materials, supplies or fixtures. Do not know whether the materials will be used or sold when you purchase them. Can you purchase materials for resale or pay sales tax then take credit on your return? Need to keep detailed records and receipts. 34

35 Other Considerations Government Contracts Different set of rules for contractors Contractors may be able to purchase materials/supplies for contract w/o sales tax. When does title to materials/supplies pass? Provide exemption certificate, government purchase order or other documentation. Subcontractors may be treated differently. Differences for Federal/State/Local exemptions. 35

36 Other Considerations Contractor Purchases What is the sales/use tax treatment of: Machinery, equipment, supplies, tools, rentals, other purchases not incorporated into real property. Waste removal services Temporary facilities including: scaffolding, hoisting systems, protective pedestrian walkways, temporary electrical and plumbing facilities. 36

37 Other Considerations Special Circumstances When can a business be treated as a contractor? Assuming the role of a construction manager or prime contractor. Architect, Developer, Engineer who typically provides nontaxable services may be liable as a contractor depending on contract and scope of services. Need to follow specific sales/use tax rules for contractors. 37

38 Closing Thoughts Sales/use tax treatment of construction services and contractors varies from state-tostate; it is critical to determine the specific rules and regulations that apply in each jurisdiction. Don t assume the contractor understands sales/use tax. Consult state tax website/publications for information on construction services. 38

Alabama. Alaska. Arizona. Arkansas. California. Colorado

Alabama. Alaska. Arizona. Arkansas. California. Colorado Alabama Alaska Arizona Arkansas California Colorado Escheat In general, gift certificates are presumed abandoned three years after being sold, however, gift certificates issued by retailers are exempt

More information

Your Guide to Real Estate Customs by State

Your Guide to Real Estate Customs by State Your Guide to Real Estate Customs by State First American Title Real Estate Customs by State Yes No State Title Insurance Rates Form of Conveyance State Encumbrance Forms Attorney State or Deed Transfer

More information

(2) Qualified tangible personal property purchased for use by a qualified person to be used primarily in research and development.

(2) Qualified tangible personal property purchased for use by a qualified person to be used primarily in research and development. Final Text of California Code of Regulations, Title 18, Section 1525.4, Manufacturing and Research & Development Equipment (A new regulation to be added to the California Code of Regulations) 1525.4. Manufacturing

More information

August 30, Issue. Whether Taxpayer is a real property improvement contractor for purposes of Rule 12A-1.051, F.A.C.? Facts

August 30, Issue. Whether Taxpayer is a real property improvement contractor for purposes of Rule 12A-1.051, F.A.C.? Facts August 30, 2017 Executive Director Leon Biegalski Subject: Technical Assistance Advisement ( TAA ) TAA 17A-018 Real Property Improvements Dear XXXX: Section(s) 212.02(16), 212.05, and 212.06(14), Florida

More information

Manufacturing Exemption Information Originally issued July 1, 2004/Revised August 1, 2014 Wyoming Department of Revenue

Manufacturing Exemption Information Originally issued July 1, 2004/Revised August 1, 2014 Wyoming Department of Revenue Manufacturing Exemption Information Originally issued July 1, 2004/Revised August 1, 2014 Wyoming Department of Revenue Effective July 1, 2004, purchases of manufacturing machinery by qualified manufacturers

More information

State Tax Credits for Historic Preservation A State-by-State Summary. States with income tax incentives States that do not tax income

State Tax Credits for Historic Preservation A State-by-State Summary. States with income tax incentives States that do not tax income State Tax Credits for Historic Preservation A State-by-State Summary www.nationaltrust.org policy@nthp.org 202-588-6167 Chart last updated: July 2007 States with income tax incentives States that do not

More information

North Carolina Sales and Use Tax Changes for Real Property and Retailer Contractors and Retailers

North Carolina Sales and Use Tax Changes for Real Property and Retailer Contractors and Retailers North Carolina Sales and Use Tax Changes for Real Property and Retailer Contractors and Retailers What s New? Beginning March 1, 2016, the following are subject to North Carolina sales and use tax: Repairs,

More information

Nevada Single Document Rule

Nevada Single Document Rule Nevada Single Document Rule Nevada Law Nevada law requires that all agreements in a motor vehicle retail installment transaction be contained within a single document. Further, in a consumer transaction,

More information

Separating Intangible Value in Valuation of Billboards & Other Property

Separating Intangible Value in Valuation of Billboards & Other Property Separating Intangible Value in Valuation of Billboards & Other Property Clark R. Calhoun Partner Alston & Bird LLP Los Angeles, CA Clark.Calhoun@Alston.com Joe Torzewski Direction, Valuation Stout Advisory

More information

STATE OF SOUTH CAROLINA ) ) ESCROW AND OPERATION AGREEMENT COUNTY OF GREENWOOD ) This agreement made and entered this day of, 200, by and between

STATE OF SOUTH CAROLINA ) ) ESCROW AND OPERATION AGREEMENT COUNTY OF GREENWOOD ) This agreement made and entered this day of, 200, by and between STATE OF SOUTH CAROLINA ) ) ESCROW AND OPERATION AGREEMENT COUNTY OF GREENWOOD ) This agreement made and entered this day of, 200, by and between Terrapin Pointe Property Owners Association, Inc., hereinafter

More information

Town of Caroline. Town Hall Exterior Painting Project

Town of Caroline. Town Hall Exterior Painting Project Town of Caroline Town Hall Exterior Painting Project 2017 Overview: The Town of Caroline, a municipality located in the State of New York, seeks bids for painting the exterior of its Historic Town Hall

More information

ADDENDUM NO. 4. Modification to Part I, Section 2.0, Item J of the Project Book

ADDENDUM NO. 4. Modification to Part I, Section 2.0, Item J of the Project Book ADDENDUM NO. 4 DATE: January 9, 2018 Invitation for Bid: M180011681 Shockoe Bottom Cobblestone Rehabilitation Phase I DATED: December 12, 2017 RECEIPT DATE: January 22, 2018 at 2:30 p.m. EST (Changed)

More information

RESIDENTIAL RENTAL AGREEMENT. Date: Landlord:

RESIDENTIAL RENTAL AGREEMENT. Date: Landlord: BASIC INFORMATION RESIDENTIAL RENTAL AGREEMENT Date: Landlord: Tenant(s): The following individual(s) hereinafter referred to as Tenant are authorized to occupy the Premises. Landlord rents to Tenant the

More information

LEASE OF IMMOVABLE PROPERTY. (Apartment/Townhouse/House)

LEASE OF IMMOVABLE PROPERTY. (Apartment/Townhouse/House) LEASE OF IMMOVABLE PROPERTY (Apartment/Townhouse/House) Compiled by: The Estate Agency Affairs Board 115 West Street, Sandown, Sandton. Private Bag X10, Benmore 2010. Tel (011) 883-7700 Fax (011) 883-5655

More information

North Carolina Department of Revenue

North Carolina Department of Revenue DIRECTIVE Subject: Repair, Maintenance, and Installation Services Tax: Sales and Use Tax Law: N.C. Gen. Stat. 105-164.3(33i) and 105-164.4(a)(16) Issued By: Sales and Use Tax Division Date: November 15,

More information

Reg. Section 1.263(a)-3T(h)(3)(iii)(A) Amounts paid to improve tangible property (temporary).

Reg. Section 1.263(a)-3T(h)(3)(iii)(A) Amounts paid to improve tangible property (temporary). Reg. Section 1.263(a)-3T(h)(3)(iii)(A) Amounts paid to improve tangible property (temporary). CLICK HERE to return to the home page (a) Overview. This section provides rules for applying section 263(a)

More information

The Retailer-Contractor Sales Tax Dilemma

The Retailer-Contractor Sales Tax Dilemma The Retailer-Contractor Sales Tax Dilemma T R I N A G R I F F I N N C G A R E S E A R C H D I V I S I O N R E V E N U E L A W S S T U D Y C O M M I T T E E N O V E M B E R 1 2, 2 0 1 3 Background Watch

More information

Foreclosures Copyright 2014 Rogue Investor

Foreclosures  Copyright 2014 Rogue Investor Foreclosures www.rogueinvestor.com Copyright 2014 Rogue Investor Facts about foreclosures! 1.2 million homes are still in the process of foreclosure (January, 2014)! 2009: 1 in 84 homes were in foreclosure

More information

Chapter 4 Deduction v. Capitalization. Final & Prop. Regs.

Chapter 4 Deduction v. Capitalization. Final & Prop. Regs. Chapter 4 Deduction v. Capitalization Final & Prop. Regs. 1 IRC sec. 263(a) Reg. sec. 1.263(a)-1 Capital expenditures; in general. Reg. sec. 1.263(a)-2 Amounts paid to acquire or produce tangible property.

More information

STATE OF SOUTH CAROLINA RESIDENTIAL PROPERTY CONDITION DISCLOSURE STATEMENT

STATE OF SOUTH CAROLINA RESIDENTIAL PROPERTY CONDITION DISCLOSURE STATEMENT STATE OF SOUTH CAROLINA RESIDENTIAL PROPERTY CONDITION DISCLOSURE STATEMENT The South Carolina Code of Laws (Title 27, Chapter 50, Article l) requires that an owner of residential real property (single

More information

RELOCATION ASSISTANCE EMINENT DOMAIN RELOCATION ASSISTANCE PLAN

RELOCATION ASSISTANCE EMINENT DOMAIN RELOCATION ASSISTANCE PLAN RELOCATION ASSISTANCE PLAN The Dallas Independent School District (the District ) has adopted the following provisions for its Relocation Assistance Plan as required under Title 4, Chapter 21, Section

More information

Transfer of Business

Transfer of Business This document should be read in conjunction with section 20(2)(c) of the Vat Consolidation Act 2010. (VATCA 2010) Document last reviewed December 2017 Table of Contents Introduction...1 2 What are transfers

More information

UNIVERSITY OF ROCHESTER STANDARD CONTRACT FOR CONSTRUCTION (OWNER-CONTRACTOR LUMP SUM AGREEMENT)

UNIVERSITY OF ROCHESTER STANDARD CONTRACT FOR CONSTRUCTION (OWNER-CONTRACTOR LUMP SUM AGREEMENT) UNIVERSITY OF ROCHESTER STANDARD CONTRACT FOR CONSTRUCTION (OWNER-CONTRACTOR LUMP SUM AGREEMENT) Project: Project Number: Owner: UNIVERSITY OF ROCHESTER Campus Planning, Design & Construction Management

More information

PURCHASE AGREEMENT FOR STAIR STEP SCREENS AND WASHING PRESSES

PURCHASE AGREEMENT FOR STAIR STEP SCREENS AND WASHING PRESSES PURCHASE AGREEMENT FOR STAIR STEP SCREENS AND WASHING PRESSES This Agreement is by and between the CITY OF DEL RIO, TEXAS (herein called City or Buyer) and, (herein called Seller). City and Seller, in

More information

Broker. Becoming A Licensed Real Estate Broker. Chapter 1. Copyright Gold Coast Schools 1

Broker. Becoming A Licensed Real Estate Broker. Chapter 1. Copyright Gold Coast Schools 1 Broker Chapter 1 Becoming A Licensed Real Estate Broker 1 Learning Objectives Explain the broker applicant requirements and situations that may cause an application to be denied Identify the consequences

More information

This fee structure applies to applications submitted on or after January 1, 2018.

This fee structure applies to applications submitted on or after January 1, 2018. Community Development Department BUILDING PERMIT FEES - 2018 Section 2.12.100 The Chief Building Official may establish policies for estimating permit valuation, including policies and procedures for accepting

More information

NELA USA Terms and Conditions of Sale

NELA USA Terms and Conditions of Sale NELA USA Terms and Conditions of Sale ACCEPTANCE The following terms and conditions of sale are applicable to all quotations and purchase orders and are the only terms and conditions applying for the sale

More information

No Surprises: What You Need to Know About the TPRs and Cost Segregation. Trent Baeckl, CPA Tax Senior Manager

No Surprises: What You Need to Know About the TPRs and Cost Segregation. Trent Baeckl, CPA Tax Senior Manager No Surprises: What You Need to Know About the TPRs and Cost Segregation Trent Baeckl, CPA Tax Senior Manager June 2 nd, 2015 Tangible Property Regulations Is an expenditure deductible? Does De Minimis

More information

Goomzee Corporation Fall MLS Platforms. America s MLS Platform Vendors & Market Distribution. Goomzee Research

Goomzee Corporation Fall MLS Platforms. America s MLS Platform Vendors & Market Distribution. Goomzee Research Fall 2009 MLS Platforms America s MLS Platform Vendors & Market Distribution Goomzee s MLS Vendor Market Research Over 500 MLS organizations were polled in this research report. This was initially an internal

More information

National Foreclosure Report

National Foreclosure Report National Foreclosure Report FEBRUARY 2016 2.6% In February, the foreclosure inventory was down 2.6 percent from January 2016, representing 52 months of consecutive year-overyear declines. Job creation

More information

HOME IMPROVEMENT CONTRACT

HOME IMPROVEMENT CONTRACT HOME IMPROVEMENT CONTRACT YOU ARE ENTITLED TO A COMPLETELY FILLED-IN COPY OF THIS CONTRACT, SIGNED BY BOTH YOU AND THE CONTRACTOR BEFORE ANY WORK MAY BE STARTED. CONTRACTOR S ADDRESS: NAME: ADDRESS: PHONE:

More information

U.S. Home Price Insights Report

U.S. Home Price Insights Report U.S. Home Price Insights Report FEATURING CORELOGIC HPI Through September 2015 with Forecasts From October 2015 CoreLogic HPI National Overview With the September release, the CoreLogic HPI posted a gain

More information

City of Richmond Municipal Code

City of Richmond Municipal Code City of Richmond Municipal Code Sections: 12.17.010 - Definitions. 12.17.020 - Sewer connections required. 12.17.030 - Connections to be made without damage to streets. 12.17.040 - Standards for sewer

More information

THE NEW RULES EXPENSE OR CAPITALIZE?

THE NEW RULES EXPENSE OR CAPITALIZE? THE NEW RULES EXPENSE OR CAPITALIZE? Tuesday, January 17, 2012 4600 West 77 th Street Suite 350 Minneapolis, MN 55435 Office (952) 831-6300 Toll Free (888) 245-5613 TODAY S OBJECTIVES A 12,000 foot review

More information

Understanding Mississippi Property Taxes

Understanding Mississippi Property Taxes Understanding Mississippi Property Taxes Property tax revenues are a vital component of the budgets of Mississippi s local governments. Property tax revenues allow these governments to provide important

More information

RESIDENTIAL LEASE. 1. Date of Lease; Parties This Lease is made on, 20, between, Landlord, and

RESIDENTIAL LEASE. 1. Date of Lease; Parties This Lease is made on, 20, between, Landlord, and RESIDENTIAL LEASE 1. Date of Lease; Parties This Lease is made on, 20, between, Landlord, and, Tenant(s). The parties shall be referred to as Landlord and Tenant in the remaining provisions of this Lease.

More information

COLD DARK SHELL LEASE EXHIBIT

COLD DARK SHELL LEASE EXHIBIT COLD DARK SHELL LEASE EXHIBIT COLD DARK SHELL Lease Exhibit 1 EXHIBIT C Leasehold Improvements Work Letter I. ALL WORK TO BE PERFORMED HEREUNDER SHALL CONFORM TO CODE. CODE SHALL BE DEFINED FOR PURPOSES

More information

Report on Nevada s Housing Market

Report on Nevada s Housing Market August 216 Report on Nevada s Housing Market This series of reports on Nevada s Housing Market is presented by the Lied Institute for Real Estate Studies at the University of Nevada, Las Vegas. These reports

More information

Louisiana Vehicle Certificate of Title Act

Louisiana Vehicle Certificate of Title Act Louisiana Law Review Volume 11 Number 4 May 1951 Louisiana Vehicle Certificate of Title Act Theodore C. Strickland Repository Citation Theodore C. Strickland, Louisiana Vehicle Certificate of Title Act,

More information

Short Sale Guide. The real estate agent faxes the complete Short Sale Package to , Attn: Setup.

Short Sale Guide. The real estate agent faxes the complete Short Sale Package to , Attn: Setup. Short Sale Guide SunTrust Mortgage, Inc. (STM) is dedicated to careful counseling and responsible lending, and we view foreclosure as the last resort for customers experiencing financial difficulty. Foreclosures

More information

State of Florida Department of Transportation

State of Florida Department of Transportation State of Florida Department of Transportation EXHIBIT "A" SCOPE OF SERVICES DISTRICT-WIDE FACILITY MANAGEMENT AND RIGHT OF WAY SERVICES PROJECT/PROPOSAL NUMBER: ITN-DOT-14/15-6018HO FINANCIAL PROJECT NUMBER:

More information

H. UNIVERSITY PROCUREMENT CODE

H. UNIVERSITY PROCUREMENT CODE Page 1 H. UNIVERSITY PROCUREMENT CODE 3-801 General A. Applicability 1. This Article H ( University Procurement Code ) shall consist of rules prescribing procurement policies and procedures for the Arizona

More information

VIRGINIA PROPERTY OWNERS ASSOCIATION ACT

VIRGINIA PROPERTY OWNERS ASSOCIATION ACT VIRGINIA PROPERTY OWNERS ASSOCIATION ACT Article 1. General Provisions. 55-508. Applicability...1 55-509. Definitions...1 55-509.1. Developer to pay real estate taxes attributable to the common area upon

More information

DAYTON Lamina Corporation

DAYTON Lamina Corporation DAYTON Lamina Corporation Terms and Conditions of Sale GENERAL CONDITIONS: All prices are subject to change without notice. Products or services provided ( Products ) are invoiced at the price in effect

More information

CUSTOMER CONTRACT REQUIREMENTS DLA Spares CUSTOMER CONTRACT SPRPA1-14-D-002U

CUSTOMER CONTRACT REQUIREMENTS DLA Spares CUSTOMER CONTRACT SPRPA1-14-D-002U Page 1 of 8 CUSTOMER CONTRACT REQUIREMENTS DLA Spares CUSTOMER CONTRACT SPRPA1-14-D-002U CUSTOMER CONTRACT REQUIREMENTS The following customer contract requirements apply to this contract to the extent

More information

Mobile Billboards Eligible for Domestic Production Activities Deduction

Mobile Billboards Eligible for Domestic Production Activities Deduction Mobile Billboards Eligible for Domestic Production Activities Deduction Chief Counsel Advice 201302017 In Chief Counsel Advice (CCA), IRS has determined that mobile billboards are tangible personal property

More information

ATM SPACE LEASE. C&C shall supply paper for transaction receipts at no charge.

ATM SPACE LEASE. C&C shall supply paper for transaction receipts at no charge. ATM SPACE LEASE THIS SPACE LEASE (hereinafter referred to as the Lease ) is made this day of,, ( Effective Date ) by and between ( Lessor ), a corporation, and CABE & CATO, INC., a Georgia Corporation

More information

SB 96: Department of Industrial Relations New Prevailing Wage Penalties

SB 96: Department of Industrial Relations New Prevailing Wage Penalties SB 96: Department of Industrial Relations New Prevailing Wage Penalties Michael J. Maurer November 8, 2017 linkedin.com/company/bestbestkrieger @BBK 2017 Best Best & Krieger LLP Goals of This Presentation

More information

Pavers, Concrete Driveways, Sidewalks, Patio and Pads Permit Requirements FOR OWNER/BUILDER

Pavers, Concrete Driveways, Sidewalks, Patio and Pads Permit Requirements FOR OWNER/BUILDER GROWTH MANAGEMENT 1769 East Moody Blvd, Bldg #2 Bunnell, Florida 32110 Phone 386-313-4002/Fax 386-313-4103 CENTRALPERMITTING@FLAGLERCOUNTY.ORG Pavers, Concrete Driveways, Sidewalks, Patio and Pads Permit

More information

Report on Nevada s Housing Market

Report on Nevada s Housing Market July Report on Nevada s Housing Market This series of reports on Nevada s Housing Market is presented by the Lied Institute for Real Estate Studies at the University of Nevada, Las Vegas. These reports

More information

The University of Michigan is seeking proposals for the SALE AND REMOVAL of the house located at 1322 Wilmot, Ann Arbor, Michigan,

The University of Michigan is seeking proposals for the SALE AND REMOVAL of the house located at 1322 Wilmot, Ann Arbor, Michigan, The University of Michigan is seeking proposals for the SALE AND REMOVAL of the house located at 1322 Wilmot, Ann Arbor, Michigan, 48104. Proposals must be submitted on the University s Form of Proposal

More information

IRC 263(a): New Finalized Repair Regulations for Return Preparers

IRC 263(a): New Finalized Repair Regulations for Return Preparers IRC 263(a): New Finalized Repair Regulations for Return Preparers Applying Revisions to Accurately Capitalize Costs Under the New Rules WEDNESDAY, NOVEMBER 20, 2013,1:00-2:30 pm Eastern IMPORTANT INFORMATION

More information

EXHIBIT A AGREEMENT FOR SALE OF IMPROVEMENT TO REAL PROPERTY AND BILL OF SALE

EXHIBIT A AGREEMENT FOR SALE OF IMPROVEMENT TO REAL PROPERTY AND BILL OF SALE EXHIBIT A AGREEMENT FOR SALE OF IMPROVEMENT TO REAL PROPERTY AND BILL OF SALE This Agreement to buy and sell improvement to real property to be moved by Buyer and Bill of Sale is between Seller (also referred

More information

13-1 CHAPTER 13 BIDS AND CONTRACTS

13-1 CHAPTER 13 BIDS AND CONTRACTS 13-1 CHAPTER 13 BIDS AND CONTRACTS 13.000 Introduction 13.300 Centralized Bid Exchange 13.100 Public Contracts in General 13.400 Prompt Payment Act 13.200 Bidding Procedures 13.500 Limitations on Awarding

More information

Louisiana Office of the Governor Auctioneers Licensing Board

Louisiana Office of the Governor Auctioneers Licensing Board Louisiana Office of the Governor Auctioneers Licensing Board 11736 Newcastle Avenue, Bldg. 2, Suite C Baton Rouge, LA 70816 Telephone 225.295.8420 Fax 225.372.8584 Website: www.lalb.org Email: admin@lalb.org

More information

Report on Nevada s Housing Market

Report on Nevada s Housing Market March Report on Nevada s Housing Market This series of reports on Nevada s Housing Market is co presented by the Lied Institute for Real Estate Studies at the University of Nevada, Las Vegas and the State

More information

IAS 16 Property, Plant and Equipment. Uphold public interest

IAS 16 Property, Plant and Equipment. Uphold public interest IAS 16 Property, Plant and Equipment Uphold public interest Background IAS 16 became operational in 1983 Major amendments have been made several times including 1998, 2003, 2008, 2012, 2013, 2014 The objective

More information

Perry Petroleum Equipment LTD, Inc Raccoon Valley Road Ickesburg, PA 17037

Perry Petroleum Equipment LTD, Inc Raccoon Valley Road Ickesburg, PA 17037 Thursday, December 8, 2016 at 1:00 PM Commercial Real Estate Saville Twp., Perry Co. 4.62 Acres Main Building has 4,800 sq ft Shop $WWDFKHG VT IW RI QLVKHG RI FH VSDFH 2340 sq ft of attached covered equipment

More information

Questions Commonly Asked by Prospective & New Homeowners Regarding Front Foot Benefit Charges (FFBC)

Questions Commonly Asked by Prospective & New Homeowners Regarding Front Foot Benefit Charges (FFBC) If you have questions or need additional information, contact: Washington Suburban Sanitary Commission Property Assessments Section 14501 Sweitzer Lane, 11th floor Laurel, Maryland 20707 (301) 206-8032

More information

City of High Point Development Fee Schedule

City of High Point Development Fee Schedule City of High Point Development Fee Schedule Effective August 3, 2015 BE IT RESOLVED by the City Council of the City of High Point, North Carolina that pursuant to the provisions of NCGS 160A-414 and Section

More information

(State law provides that the late fee may not exceed $15.00 or five percent (5%) of the rental payment, whichever is greater.)

(State law provides that the late fee may not exceed $15.00 or five percent (5%) of the rental payment, whichever is greater.) (State law provides that the late fee may not exceed $15.00 or five percent (5%) of the rental payment, whichever is greater.) SUMMARY EJECTMENT ADMINISTRATIVE FEE (see paragraph 16): $ 3. Late Payment

More information

BOARD OF COUNTY COMMISSIONERS AGENDA ITEM SUMMARY

BOARD OF COUNTY COMMISSIONERS AGENDA ITEM SUMMARY 8D1 BOARD OF COUNTY COMMISSIONERS AGENDA ITEM SUMMARY PLACEMENT: DEPARTMENTAL PRESET: TITLE: MARTIN COUNTY UTILITIES MAINTAINED GRINDER PUMPS AGENDA ITEM DATES: MEETING DATE: 2/14/2017 COMPLETED DATE:

More information

Historic Downtown Program

Historic Downtown Program Historic Downtown Program Rental Agreement To be completed by organization/group requesting rental Name: Mailing Address: Phone Number: Email Address: Date Premises Requested: Time Premises Requested:

More information

SPRING LAKE TOWNSHIP TOWN HALL USE POLICY

SPRING LAKE TOWNSHIP TOWN HALL USE POLICY SPRING LAKE TOWNSHIP TOWN HALL USE POLICY I. POLICY It is the policy of Spring Lake Township (the Township ) to encourage the use of its Town Hall as a public meeting place as well as place for private

More information

KSS Sales Proposal Terms & Conditions

KSS Sales Proposal Terms & Conditions KSS Sales Proposal Terms & Conditions These Sales Proposal Terms and Conditions apply to the accompanying sales proposal and are incorporated therein as if stated therein in their entirety. As used herein,

More information

HOUSE LEASE. Landlord and Tenant agree to lease the Premises at the rent and for the term stated: PREMISES: LANDLORD: TENANT:

HOUSE LEASE. Landlord and Tenant agree to lease the Premises at the rent and for the term stated: PREMISES: LANDLORD: TENANT: CONSULT YOUR LAWYER BEFORE SIGNING THIS LEASE HOUSE LEASE Landlord and Tenant agree to lease the Premises at the rent and for the term stated: PREMISES: LANDLORD: TENANT: Date of Lease: Lease Term: Annual

More information

SHORT SALE AUCTION MARKETING AGREEMENT

SHORT SALE AUCTION MARKETING AGREEMENT SHORT SALE AUCTION MARKETING AGREEMENT This Short Sale Auction Marketing Agreement (this Agreement ), shall be effective as of the date that the Property is listed on the Website and shall expire thirty

More information

Fixed-Term Residential Lease

Fixed-Term Residential Lease Fixed-Term Residential Lease 1. Identification of Landlord and Tenants. This Agreement is made and entered into on, 2015, between ("Tenants") and VistaVida ("Landlord"). Each Tenant is jointly and severally

More information

ROYAL MALAYSIAN CUSTOMS GOODS AND SERVICES TAX GUIDE ON TRANSFER OF BUSINESS AS A GOING CONCERN

ROYAL MALAYSIAN CUSTOMS GOODS AND SERVICES TAX GUIDE ON TRANSFER OF BUSINESS AS A GOING CONCERN ROYAL MALAYSIAN CUSTOMS GOODS AND SERVICES TAX GUIDE ON TRANSFER OF BUSINESS AS A GOING CONCERN TABLE OF CONTENTS INTRODUCTION... 1 Overview of Goods and Services Tax (GST)... 1 SCOPE OF THIS GUIDE...

More information

Lessee shall pay the sum of $ rent for premises, and shall be paid as follows: Day: Month: Year: and then Lessee will pay on the first day

Lessee shall pay the sum of $ rent for premises, and shall be paid as follows: Day: Month: Year: and then Lessee will pay on the first day L E A S E AGREEMENT 711 South Randolph Street Champaign, Illinois 61820 Telephone: (217) 352-8540 Fax: (217) 352-8592 rentals@faronproperties.com www.faronproperties.com Lessor and Lessee as hereinafter

More information

State & Local Tax Alert

State & Local Tax Alert State & Local Tax Alert Breaking state and local tax developments from Grant Thornton LLP Nebraska Department of Revenue Amends Apportionment Regulations to Incorporate Market-Based Sourcing On December

More information

Fixed Asset Management

Fixed Asset Management Fixed Asset Management Policy/Procedure This policy applies to faculty and staff with responsibility for purchasing, maintaining or disposing of Fixed Assets, including Department Chairs, Department Heads,

More information

TURTLE & HUGHES, INC. AND SUBSIDIARIES TERMS AND CONDITIONS OF QUOTATION AND SALE

TURTLE & HUGHES, INC. AND SUBSIDIARIES TERMS AND CONDITIONS OF QUOTATION AND SALE TURTLE & HUGHES, INC. AND SUBSIDIARIES TERMS AND CONDITIONS OF QUOTATION AND SALE 1. Buyer understands and agrees that all quotations and accepted orders by Turtle & Hughes, Inc. and Subsidiaries ("Seller")

More information

PROCEEDURES UPON RECEIPT OF ESCROW ORDER FORM BY NACS: 2. NACS sets up the Escrow Agreement per the Escrow Order Form.

PROCEEDURES UPON RECEIPT OF ESCROW ORDER FORM BY NACS: 2. NACS sets up the Escrow Agreement per the Escrow Order Form. ESCROW ORDER FORM INSTRUCTIONS NORTH AMERICAN CONSTRUCTION SERVICES, INC. 1710 NORTH DOUGLAS DRIVE, SUITE#109 GOLDEN VALLEY, MINNESOTA 55422 800-936-6227 763-546-1822 (FAX) GETTING STARTED: 1. Attached,

More information

Commonly Asked Questions by Kansas Tenants and Landlords

Commonly Asked Questions by Kansas Tenants and Landlords Commonly Asked Questions by Kansas Tenants and Landlords Call Housing and Credit Counseling, Inc. (HCCI), Topeka to find out about your rights and responsibilities in a rental situation 785-234-0217 or

More information

VILLAGE OF MT. HOREB, WISCONSIN TAX INCREMENTAL FINANCE DISTRICT #5 PROJECT PLAN. April 8, Prepared By: MSA Professional Services, Inc.

VILLAGE OF MT. HOREB, WISCONSIN TAX INCREMENTAL FINANCE DISTRICT #5 PROJECT PLAN. April 8, Prepared By: MSA Professional Services, Inc. VILLAGE OF MT. HOREB, WISCONSIN TAX INCREMENTAL FINANCE DISTRICT #5 PROJECT PLAN April 8, 2009 Prepared By: MSA Professional Services, Inc. TABLE OF CONTENTS Page I. INTRODUCTION AND PURPOSE 3 II. STATEMENT

More information

CODIFIED ORDINANCES OF GRANVILLE PART THIRTEEN - BUILDING CODE. Chap Building/Zoning Permit Fees. Chap Building Department.

CODIFIED ORDINANCES OF GRANVILLE PART THIRTEEN - BUILDING CODE. Chap Building/Zoning Permit Fees. Chap Building Department. CODIFIED ORDINANCES OF GRANVILLE PART THIRTEEN - BUILDING CODE Chap. 1305. Building/Zoning Permit Fees. Chap. 1307. Building Department. Chap. 1309. Building Numbering. Chap. 1311. Residential Code of

More information

SPECIAL ASSESSMENT AGREEMENT AND DECLARATION OF NOTICE OF SPECIAL ASSESSMENT

SPECIAL ASSESSMENT AGREEMENT AND DECLARATION OF NOTICE OF SPECIAL ASSESSMENT Attachment 7A: Form of Special Assessment Agreement SPECIAL ASSESSMENT AGREEMENT AND DECLARATION OF NOTICE OF SPECIAL ASSESSMENT THIS SPECIAL ASSESSMENT AGREEMENT AND DECLARATION OF NOTICE OF SPECIAL ASSESSMENT

More information

ANNUAL/LONG-TERM EXCLUSIVE RIGHT TO LEASE AND MANAGE AGREEMENT

ANNUAL/LONG-TERM EXCLUSIVE RIGHT TO LEASE AND MANAGE AGREEMENT ANNUAL/LONG-TERM EXCLUSIVE RIGHT TO LEASE AND MANAGE AGREEMENT WWW.PROPERTYTRACKINC.COM LEASEMETRO@GMAIL.COM THIS EXCLUSIVE RIGHT TO LEASE AND MANAGE ( Agreement ) is prepared this day of, 2015 between

More information

KOHLER INDUSTRIES, INC. Term and Conditions of Sale, Including Limited Warranty

KOHLER INDUSTRIES, INC. Term and Conditions of Sale, Including Limited Warranty KOHLER INDUSTRIES, INC. Term and Conditions of Sale, Including Limited Warranty 1. Scope. This Agreement applies to all orders of goods placed by Buyer and accepted by Seller for the purchase and sale

More information

CAMPBELL COUNTY AND CAMPBELL COUNTY SCHOOL DISTRICT NO. 1 GROUND LEASE

CAMPBELL COUNTY AND CAMPBELL COUNTY SCHOOL DISTRICT NO. 1 GROUND LEASE CAMPBELL COUNTY AND CAMPBELL COUNTY SCHOOL DISTRICT NO. 1 GROUND LEASE THIS LEASE made and executed this day by and between Campbell County, 500 South Gillette Avenue, Gillette, WY 82716 (hereinafter referred

More information

NEW JERSEY ASSOCIATION OF REALTORS STANDARD FORM OF RESIDENTIAL LEASE

NEW JERSEY ASSOCIATION OF REALTORS STANDARD FORM OF RESIDENTIAL LEASE NEW JERSEY ASSOCIATION OF REALTORS STANDARD FORM OF RESIDENTIAL LEASE 2001 NEW JERSEY ASSOCIATION OF REALTORS, INC. THIS IS A LEGALLY BINDING LEASE THAT WILL BECOME FINAL WITHIN THREE BUSINESS DAYS. DURING

More information

CABLE TELEVISION FRANCHISE AND REGULATIONS

CABLE TELEVISION FRANCHISE AND REGULATIONS 113.01 Definitions 113.09 Service Rules 113.02 Grant of Authority 113.10 Franchise Fee 113.03 Franchise Term 113.11 Use of Streets and Property 113.04 Franchise Territory 113.12 Indemnification and Insurance

More information

WASHINGTON SELLER S RESIDENTIAL PROPERTY DISCLOSURE STATEMENT

WASHINGTON SELLER S RESIDENTIAL PROPERTY DISCLOSURE STATEMENT WASHINGTON SELLER S RESIDENTIAL PROPERTY DISCLOSURE STATEMENT INSTRUCTIONS TO THE SELLER Please complete the following form. Do not leave any spaces blank. If the question clearly does not apply to the

More information

TAX ISSUES FOR REAL ESTATE LEASING BY TAX-EXEMPT ORGANIZATIONS Part One: Residential and Commercial Leases

TAX ISSUES FOR REAL ESTATE LEASING BY TAX-EXEMPT ORGANIZATIONS Part One: Residential and Commercial Leases TAX ISSUES FOR REAL ESTATE LEASING BY TAX-EXEMPT ORGANIZATIONS Part One: Residential and Commercial Leases Written by: Michael J. Huft mhuft@schiffhardin.com 312.258.5627 Nina M. Knierim nknierim@schiffhardin.com

More information

STATE OF AFFORDABLE HOUSING

STATE OF AFFORDABLE HOUSING STATE OF AFFORDABLE HOUSING IN NORTH DAKOTA 2010 REPORT Sponsored by: EXECUTIVE SUMMARY North Dakota is showing positive growth in a variety of economic factors the lowest unemployment rate in the country,

More information

Chapter 6A. Property Maintenance Article III. Community Preservation and Anti-Blight Enforcement

Chapter 6A. Property Maintenance Article III. Community Preservation and Anti-Blight Enforcement Page 1 of 5 Town of Islip, NY Thursday, June 25, 2015 Chapter 6 Property Maintenance Article III. Community Preservation and Anti-Blight Enforcement 6A-9. Title. This article shall be known as the "Community

More information

EL DORADO COUNTY PLANNING SERVICES 2850 Fairlane Court, Placerville CA 95667

EL DORADO COUNTY PLANNING SERVICES 2850 Fairlane Court, Placerville CA 95667 EL DORADO COUNTY PLANNING SERVICES 2850 Fairlane Court, Placerville CA 95667 (530) 621-5355 fax: (530) 642-0508 http://www.edcgov.us/planning TEMPORARY MOBILE HOME (Revised 03-11) PURPOSE In addition to

More information

BID DOCUMENTS FOR DEMOLITION OF STRUCTURE AND DETACHED SHED AT 111 SOUTH LANSING STREET

BID DOCUMENTS FOR DEMOLITION OF STRUCTURE AND DETACHED SHED AT 111 SOUTH LANSING STREET BID DOCUMENTS FOR DEMOLITION OF STRUCTURE AND DETACHED SHED AT 111 SOUTH LANSING STREET CITY OF OWOSSO 301 W. MAIN STREET OWOSSO, MICHIGAN 48867 November 11, 2014 NOTICE TO BIDDERS DEMOLITION OF STRUCTURE

More information

SAMPLE REMODELING CONTRACT Revised

SAMPLE REMODELING CONTRACT Revised 4984 W. Smith Valley Rd. Greenwood, Indiana 46142 (317) 888 5681 FAX (317) 888 5734 WWW.GETTUM.COM SAMPLE REMODELING CONTRACT Revised 2 1 2012 THIS AGREEMENT, made by and between, jointly and severally,

More information

ROTOR CLIP PURCHASE ORDER GENERAL TERMS AND CONDITIONS

ROTOR CLIP PURCHASE ORDER GENERAL TERMS AND CONDITIONS ROTOR CLIP PURCHASE ORDER GENERAL TERMS AND CONDITIONS 1. ORDERS AND ACCEPTANCE: Any order placed or purchase order issued by Buyer (an Order ) for products and/or services described therein (collectively,

More information

AGREEMENT FOR USE OF SAUGATUCK TOWNSHIP HALL AND PROPERTY

AGREEMENT FOR USE OF SAUGATUCK TOWNSHIP HALL AND PROPERTY AGREEMENT FOR USE OF SAUGATUCK TOWNSHIP HALL AND PROPERTY Private Function Without Alcohol With Alcohol LEASE AGREEMENT, made the month of day of, 20, by and between Saugatuck Township, a municipal corporation,

More information

Sales Associate Course

Sales Associate Course Sales Associate Course Chapter Two License Law and Qualifications for Licensure 1 Purpose Protect the Public 2 History of License Law 1919: California enacts first real estate license law 1923: Florida

More information

LINE EXTENSION APPLICATION AGREEMENT PROJECT: LINK#

LINE EXTENSION APPLICATION AGREEMENT PROJECT: LINK# LINE EXTENSION APPLICATION AGREEMENT PROJECT: LINK# This LINE EXTENSION APPLICATION AGREEMENT (LEAA) is entered into as of, 20, (the "Effective Date"), by and between, hereinafter called "Customer/Developer",

More information

WISCONSIN RELOCATION RIGHTS BUSINESS, FARM WISCONSIN AND NONPROFIT ORGANIZATIONS

WISCONSIN RELOCATION RIGHTS BUSINESS, FARM WISCONSIN AND NONPROFIT ORGANIZATIONS WISCONSIN WISCONSIN RELOCATION RIGHTS BUSINESS, FARM AND NONPROFIT ORGANIZATIONS This brochure is a summary of services and payments available for businesses, farms, and nonprofit organizations required

More information

WEST USA REALTY, PROPERTY MANAGEMENT N ARROWHEAD FOUNTAIN CENTER DR # 100 PEORIA, ARIZONA BROKER S OBLIGATIONS

WEST USA REALTY, PROPERTY MANAGEMENT N ARROWHEAD FOUNTAIN CENTER DR # 100 PEORIA, ARIZONA BROKER S OBLIGATIONS WEST USA REALTY, PROPERTY MANAGEMENT 16150 N ARROWHEAD FOUNTAIN CENTER DR # 100 PEORIA, ARIZONA 85382 602-942-1410 AGENT NAME: DATE: This agreement by and between WEST USA REALTY, hereafter know as BROKER,

More information

NORTH CAROLINA RESIDENTIAL LEASE AGREEMENT

NORTH CAROLINA RESIDENTIAL LEASE AGREEMENT NORTH CAROLINA RESIDENTIAL LEASE AGREEMENT This Residential Lease Agreement (hereinafter referred to as Lease ) is entered into this the, by and between the Lessor: Tranquility Homes, LLC, (hereinafter

More information

Fully Managed Landlord Agreement The Landlord and the Agent hereby agree to enter into a Contract under the following terms and conditions.

Fully Managed Landlord Agreement The Landlord and the Agent hereby agree to enter into a Contract under the following terms and conditions. Fully Managed Landlord Agreement The Landlord and the Agent hereby agree to enter into a Contract under the following terms and conditions. Date: Parties:. The Landlord:. Of.. The Agent: Ellen Kay Lettings

More information

PURCHASE AGREEMENT. 4. CONTINGENCIES. This Purchase Agreement is contingent upon the satisfaction of the following conditions:

PURCHASE AGREEMENT. 4. CONTINGENCIES. This Purchase Agreement is contingent upon the satisfaction of the following conditions: PURCHASE AGREEMENT 1. PARTIES. This purchase agreement (the Purchase Agreement ) is made this day of, 2017, by and between the County of Carver, Minnesota, a public body politic and corporate having the

More information

TP-584-I. Instructions for Form TP-584. Summary of September 2003 Changes. Who must file. When and where to file. Instructions for Schedule A

TP-584-I. Instructions for Form TP-584. Summary of September 2003 Changes. Who must file. When and where to file. Instructions for Schedule A New York State Department of Taxation and Finance TP-584-I Instructions for Form TP-584 (10/03) Combined Real Estate Transfer Tax Return, Credit Line Mortgage Certificate, and Certification of Exemption

More information