Civil Case No. 08-cv LTB-KLM (Consolidated w/08-cv ltb-klm; 08-cv LTB-KLM; and 08-cv LTB-KLM)
|
|
- Sarah Morton
- 6 years ago
- Views:
Transcription
1 Civil Case No. 08-cv LTB-KLM (Consolidated w/08-cv ltb-klm; 08-cv LTB-KLM; and 08-cv LTB-KLM) RCL PROPERTIES, INC., KOZAD PROPERTIES, LTD., GLENHILLS RANCH, LTD., AMY HILL KOZELSKY, BOBBY F. HILL, and DOROTHY A. HILL, vs. Plaintiffs, UNITED STATES OF AMERICA, Defendant. PLAINTIFFS MOTION TO EXCLUDE TESTIMONY OF TIMOTHY WALTERS, DEFENDANT S EXPERT ON EASEMENT VALUATION (SUBMITTED IN CONNECTION WITH SUMMARY JUDGMENT MOTION) I. INTRODUCTION Plaintiffs, having deposited an amount sufficient to pay tax deficiencies asserted by the Internal Revenue Service, then filed this action seeking a redetermination of the proposed deficiencies pursuant to 28 U.S.C (judicial review of final partnership administrative adjustments). The deficiencies were based on Defendant s contention that Plaintiffs over-valued certain conservation easements and thereby claimed an improperly large tax deduction for having made a charitable contribution of those easements. Plaintiffs now move this Court to exclude the expert testimony of Timothy Walters, Defendant s witness concerning valuation of the conservation easements in question. As developed more fully below, the proposed testimony of Mr. Walters should be excluded under Rule 702 of the Federal Rules of Evidence because his methodology of valuation
2 wholly ignores the mandatory valuation methodology specified by the applicable treasury regulation. ISSUE PRESENTED AND SUMMARY OF ARGUMENT The issue presented by this motion is whether the testimony of Timothy Walters, Defendant s expert concerning valuation of the conservation easements in question, is admissible. Treas. Reg A-14(h)(3) mandates that the valuation of a conservation easement be based on the sales price of comparable easements if there is a substantial record of such sales. Only if there is no substantial record of such sales may an appraiser resort to any alternate approach to valuation. Timothy Walters is a real estate appraiser whom Defendant seeks to qualify as an expert. Because he failed to follow the methodology mandated by Treas. Reg A- 14(h)(3) or to justify his deviation from that methodology, however, the proffered opinion from Mr. Walters does not meet the standards of admissibility for expert testimony and should be excluded. of Evidence: II. LEGAL STANDARDS The admissibility of expert testimony is controlled by Rule 702 of the Federal Rules If scientific, technical, or other specialized knowledge will assist the trier of fact to understand the evidence or to determine a fact in issue, a witness qualified as an expert by knowledge, skill, experience, training, or education, may testify thereto in the form of an opinion or otherwise, if (1) the testimony is based upon sufficient facts or data, (2) the testimony is the product of reliable principles and methods, and (3) the witness has applied the principles and methods reliably to the facts of the case. 2
3 Fed. R. Evid. 702 (2003). Consistent with prior Supreme Court authority, Rule 702 imposes on the District Court a gatekeeper obligation to ensure that any and all scientific testimony or evidence admitted is not only relevant, but reliable. Daubert v. Merrell Dow Pharmaceuticals, 509 U.S. 579, 589, 113 S.Ct. 2786, 125 L. Ed. 2d 469 (1993). Fulfilling the gatekeeper duty requires the judge to assess the reasoning and methodology underlying the expert s opinion and determine whether it is both scientifically valid and applicable to a particular set of facts. Id. at , 113 S.Ct The Supreme Court in Kumho Tire Co. v. Carmichael, 526 U.S. 137, 119 S.Ct. 1167, 143 L. Ed. 2d 238 (1999) extended application of the rule to other fields of testimony, in addition to scientific matters. See Kumho Tire Co., 526 U.S. 137, 150. In re Paoli R.R. Yard PCB Litigation, 35 F.3d 717, 745 (3d Cir. 1994). The reach of Daubert to appraisal practice and methodology is confirmed in Cook v. Rockwell International Corp. and Dow Chemical Co., 580 F. Supp. 2d 1071; 2006 U.S. Dist. LEXIS (D. Colo.). Applying Daubert in Goebel v. Denver and Rio Grande W. R.R. Co., 345 F.3d 987 (10th Cir. 2000), the Tenth Circuit stressed the importance of both methodology and the logical relation between that methodology and the expert s conclusion: Generally, the district court should focus on an expert s methodology rather than the conclusions it generates. Daubert, 509 U.S. at 595, 113 S.Ct However, an expert s conclusions are not immune from scrutiny: A court may conclude that there is simply too great an analytical gap between the data and the opinion proffered. Joiner, 522 U.S. at 146, 118 S.Ct. 512 ( [N]othing in either Daubert or the Federal Rules of Evidence requires a district court to admit opinion evidence that is connected to existing data only by the ipse dixit of the expert ). 3
4 346 F.3d at 992. Under Daubert, any step that renders the analysis unreliable... renders the expert s testimony inadmissible. This is true whether the step completely changes a reliable methodology or merely misapplies that methodology. Mitchell v. Gencorp., Inc., 165 F.3d 778, 782 (quoting In re Paoli R.R. Yard PCB Litigation, 35 F.3d 717, 745 (3d Cir. 1994). III. ARGUMENT THE PROPOSED TESTIMONY OF DEFENDANT S EXPERT ON VALUATION OF THE CONSERVATION EASEMENTS MUST BE EXCLUDED BECAUSE THE EXPERT (A) DID NOT USE THE METHODOLOGY MANDATED IN THESE CIRCUMSTANCES BY THE APPLICABLE IRS REGULATION AND (B) DID NOT PROVIDE A BASIS FOR DEVIATING FROM THAT METHODOLOGY. A. The Applicable IRS Regulation Mandates That Valuation of Conservation Easements Be Based on the Sales Price of Comparable Easements, if There is a Substantial Record of Such Sales. Methodology for the valuation of conservation easements for federal income tax purposes is established under Treas. Reg A-14(h)(3). This treasury regulation prescribes mandatory procedures in valuing a contribution under IRC 170(h) of a charitable contribution of a perpetual conservation easement. There is no controversy as to methodology as it is precisely set forth in this straightforward rule. The treasury regulation provides in part: (3) Perpetual conservation restriction (i) In general. The value of the contribution under section 170 in the case of a charitable contribution of a perpetual conservation restriction is the fair market value of the perpetual conservation restriction at the time of the contribution. If there is a substantial record of sales of easements comparable to the donated easement (such as purchases pursuant to a governmental program), the fair market 4
5 value of the donated easement is based on the sales prices of such comparable easements. If no substantial record of marketplace sales is available to use as a meaningful or valid comparison, as a general rule (but not necessarily in all cases) the fair market value of a perpetual conservation restriction is equal to the difference between the fair market value of the property it encumbers before the granting of the restriction and the fair market value of the encumbered property after the granting of the restriction. Treas. Reg A-14(h)(3) (emphasis supplied). The treasury regulation has thus adopted alternate methods for valuation, one of which must be used [i]f there is a substantial record of sales of easements comparable to the donated easement, and the second of which can be resorted to only if there is no such record. The first step in valuing conservation easements pursuant to the treasury regulation is to review whether there is a substantial record of sales of comparable conservation easements. In the event that there is such a record, the inquiry ends and the valuation must be based upon such sales. Only if no substantial record of marketplace sales is available to use as a meaningful or valid comparison may an appraiser use the alternative described in the last quoted paragraph (hereinafter called, for convenience, the before and after test). The regulation is unambiguous, and is afforded Chevron deference. See Chevron U.S.A., Inc. v. Natural Resource Defense Council, Inc., 467 U.S. 837, 104 S.Ct. 2778, 81 L. Ed. 2d. 694 (1984). B. There is in This Case a Substantial Record of Sales of Easements Comparable to the Donated Easement. As required by Fed. R. Civ. P. R. 26(a)(2), Plaintiffs disclosed the expert appraisal testimony of Mark Weston in connection with the valuation of the real property interest in 5
6 this action (sometimes referred to as the Rincon Creek Ranch or Hill Ranch ). Filed with this motion as Exhibit A is an affidavit by Mr. Weston containing pertinent excerpts of his opinion, in which he establishes a foundation for the presence of a substantial record of sales of easements comparable to the donated easement. He states as follows: Our first line of inquiry, as required by these regulations, is whether there is a substantial record of sales of easements comparable to the donated easement (such as purchases pursuant to a governmental program). Conservation easement sales are distinguished from sales of properties already encumbered with conservation easements. We have considered six specific sales of easements (see Sales Considered After Conveyance of the Conservation Easement chart, following at pp , Sales 17-22), meeting this regulatory requirement, along with substantial additional easement sale data from throughout the state and region. These data demonstrate clearly that in Colorado there is a substantial record of sales of easements comparable, in this case, to the donated easement. The longstanding public commitment that Colorado s government, its voters, and other governmental entities operating have to protect the state s land and water from inappropriate development using conservation easements is huge. The governmental programs, both national, local or regional, and statewide, have created a substantial record of easement sales. According to the Great Outdoors Colorado ( GOCO ) web site, since GOCO s inception, over $9 million has been awarded to projects in Las Animas County alone. Of this amount, $2.3 million has been granted for open space protection projects, one of these being the Bosque del Oso, adjacent to the Hill Ranch. Perhaps even more compelling is the fact that statewide, between January 1, 2000 and July 17, 2007 (see Addendum C), GOCO granted $161,728,778 to Colorado land trusts and units of government for conservation easement acquisition projects. The fair market value of the conservation easements acquired in part with these funds was $264,694,924, encumbering 6
7 Exhibit A at ,343 acres. This equates to a mean easement value of $1,229 per acre. The Affidavit of Lise Aangeenbrug (Exhibit B), Executive Director for Great Outdoors Colorado ( GOCO ), a governmental agency of the State of Colorado, also supports the finding that there is a substantial record of sales of conservation easements in Colorado. In her affidavit Ms. Aangeenbrug details the purposes, powers and activities of GOCO which is a recipient of lottery funding and has dedicated such funds to a number of programs, including purchases of conservation easements. Ms. Aangeenbrug s exhibit describes the competitive nature of award grants for open space projects, as well as the scrutiny applied by GOCO in properly valuing the fair market value of conservation easements that GOCO funds. GOCO is not the only governmental agency within the State of Colorado funding open space protection projects. Other governmental agencies, including the federal government, Douglas County, Larimer County, Jefferson County, and the City of Boulder and the County of Boulder have 1 established programs designed to protect open space. The activities of Boulder and other governmental agencies and charitable organizations have also contributed to creating a record of sales of conservation easements. See Exhibit A, 7. 1 The City of Boulder has a long history of protecting open space, and both the City of Boulder and the County of Boulder actively protect open space. Attached to the affidavit of Mr. Weston is an excerpt from the City of Boulder s web site, Boulder s Open Space and Mountain Parks: A History. This website recites a long history in Boulder protecting open space. Boulder County has over 36,000 acres in conservation easements. 7
8 Clearly, the State of Colorado and other governmental agencies and charitable organizations within the State have devoted significant resources to the protection of open space and, as a result, has acquired many conservation easements and restricted many other properties from development, the action of which has resulted in the creation of a substantial record of sales of easements for open space. Because of this activity, pursuant to Treas. Reg A-14(h)(3), there exist substantial sales of conservation easements comparable to the donated easement, i.e., conservation easements created to protect open space. C. Because Defendant s Expert (1) Failed to Base His Valuation on the Sales Price of Comparable Easements and (2) Failed to Even Analyze in His Report Whether There Exists a Substantial Record of Marketplace Sales of Comparable Easements, His Testimony Uses the Wrong Methodology and is Irrelevant to This Case. Pursuant to Fed. R. Civ. P. 26(a)(2), Defendant has proffered a real estate appraisal report prepared by Timothy L. Walters dated January 15, 2009 that is defective and inadmissible, because it fails to use the methodology required by Treas. Reg A- 14(h)(3) and provides no reasoning or justification for deviating from the methodology. Mr. Walters begins his expert report as follows: See Exhibit C. The purpose of this appraisal is to establish the current market value of the fee simple estate of the subject property which is located within Archuletta County [sic]. After the establishment of the current market value of the fee simple estate, the reduction in value of the fee simple estate will be calculated after the easement is placed on the property. Consequently, the purpose is to develop a before and after value for this appraisal. (emphasis added). 8
9 In other words, Mr. Walters used the before and after method, skipping the prior methodology prescribed by regulation. This is the extent to which Mr. Walters went in appraising the property. He utilized the disfavored secondary test under the treasury regulation without even considering the preferred and mandatory first test. His use of the alternate before and after approach is further undermined by his failure to consider the factual predicate for resorting to the alternate test the lack of a substantial record of conservation easement sales. His report will be searched in vain for any discussion or analysis of this issue. CONCLUSION The testimony of Defendant s expert Timothy Walters does not meet the requirements of Daubert, Kumho Tire, and Rule 702. It is also irrelevant under Rules 401 and 402. Accordingly, Plaintiffs respectfully request that the Court exclude his testimony. th RESPECTFULLY SUBMITTED this 4 day of June, /s/ Larry D. Harvey Larry D. Harvey 5290 DTC Parkway, Suite 150 Englewood, Colorado (facsimile) Attorney for Plaintiff Isaacson Rosenbaum P.C. William M. Silberstein Chris Jensen th Street, Suite 2200 Denver, Colorado Attorneys for Plaintiffs 9
10 CERTIFICATE OF MAILING th I hereby certify that on the 4 day of May, 2009, I placed a true and correct copy of the foregoing PLAINTIFFS MOTION TO EXCLUDE TESTIMONY OF DEFENSE EXPERT ON EASEMENT VALUATION (SUBMITTED IN CONNECTION WITH SUMMARY JUDGMENT MOTION) in the United States Mail, postage prepaid, addressed to: Rick Watson Caroline Newman Civil Trial Section, Western Region P.O. Box 683 Ben Franklin Station Washington, DC /s/ Larry D. Harvey C:\Data\W ordperfect\conservationeasements\hill\hill-mtntoexcludetestimony-final.wpd 10
IN THE DISTRICT COURT OF THE FIRST JUDICIAL DISTRICT OF THE STATE OF IDAHO IN AND FOR THE COUNTY OF KOOTENAI ) ) ) ) ) ) ) ) ) )
STATE OF IDAHO County of KOOTENAI ss FILED AT O'clock M CLERK OF DISTRICT COURT Deputy IN THE DISTRICT COURT OF THE FIRST JUDICIAL DISTRICT OF THE STATE OF IDAHO IN AND FOR THE COUNTY OF KOOTENAI VERIZON
More informationConservation Easement Appraisals. Applicability. Part I: Appraisal Concepts and Methods of Valuation
Conservation Easement Appraisals 2011 Wyoming Conservation Easement Conference June 2, 2011 Laramie, Wyoming Hunsperger & Weston, Ltd. Mark Weston 5889 Greenwood Plaza Boulevard Suite 404 Greenwood Village,
More informationAICPA Valuation Services VS Section Statements on Standards for Valuation Services VS Section 100 Valuation of a Business, Business Ownership
AICPA Valuation Services VS Section Statements on Standards for Valuation Services VS Section 100 Valuation of a Business, Business Ownership Interest, Security, or Intangible Asset Calculation Engagements
More informationAPPEAL from a judgment of the circuit court for Winnebago County: DANIEL J. BISSETT, Judge. Affirmed. Before Neubauer, P.J., Reilly and Gundrum, JJ.
COURT OF APPEALS DECISION DATED AND FILED December 17, 2014 Diane M. Fremgen Clerk of Court of Appeals NOTICE This opinion is subject to further editing. If published, the official version will appear
More informationDirect Examination Of The Valuation Witness (With Model Examination)
Direct Examination Of The Valuation Witness (With Model Examination) James D. Masterman Fair market value isn t a marketplace fact it s an opinion. To establish it, you need to conduct a rigorous examination
More informationCASE LAW & LEGAL CONSIDERATIONS JAN SELL & TED WHITMER
CASE LAW & LEGAL CONSIDERATIONS JAN SELL & TED WHITMER FRYE FRYE v.united STATES. 293 F. 1013 ( D.C.. Cir 1923) DAUBERT DAUBERT et ux., individually and as guardians and litem for DAUBERT, et al. v. MERRELL
More informationIN THE DISTRICT COURT OF APPEAL OF THE STATE OF FLORIDA FIFTH DISTRICT JULY TERM v. Case No. 5D
IN THE DISTRICT COURT OF APPEAL OF THE STATE OF FLORIDA FIFTH DISTRICT JULY TERM 2004 GEORGE T. BLACK, GLORIA D. BLACK, ET AL, Appellant, v. Case No. 5D03-2306 ORANGE COUNTY, ETC., Appellee. Opinion filed
More informationUS TAX COURT ges US TAX COURT. RECEIVED % efiled JUN * JUN :47 PM
US TAX COURT ges US TAX COURT CLC RECEIVED % efiled JUN 24 2011 * JUN 24 2011 06:47 PM UNITED STATES TAX COURT ERNEST & BARBARA KAFKA, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Re spondent. ) )
More informationARIZONA TAX COURT TX /18/2006 HONORABLE MARK W. ARMSTRONG
HONORABLE MARK W. ARMSTRONG CLERK OF THE COURT L. Slaughter Deputy FILED: CAMELBACK ESPLANADE ASSOCIATION, THE JIM L WRIGHT v. MARICOPA COUNTY JERRY A FRIES PAUL J MOONEY PAUL MOORE UNDER ADVISEMENT RULING
More informationIN THE SUPREME COURT OF FLORIDA
IN THE SUPREME COURT OF FLORIDA RICHARD KEITH MARTIN, ROBERT DOUGLAS MARTIN, MARTIN COMPANIES OF DAYTONA BEACH, MARTIN ASPHALT COMPANY AND MARTIN PAVING COMPANY, Petitioners, CASE NO: 92,046 vs. DEPARTMENT
More informationCONSERVATION EASEMENTS: TWO RECENT CASES. James L. Leet CALIFORNIA COUNCIL OF LAND TRUST ANNUAL MEETING March 4, 2015
CONSERVATION EASEMENTS: TWO RECENT CASES James L. Leet CALIFORNIA COUNCIL OF LAND TRUST ANNUAL MEETING March 4, 2015 Mitchell purchased 105 acres of ranchland in Colorado in 1998 and 351 acres encumbered
More informationIN THE SUPREME COURT OF FLORIDA 2 ND DCA CASE NO FSC CASE NO ROB TURNER, as Hillsborough County Property Appraiser. Appellant, vs.
IN THE SUPREME COURT OF FLORIDA 2 ND DCA CASE NO. 07-1411 FSC CASE NO. 08-540 ROB TURNER, as Hillsborough County Property Appraiser Appellant, vs. FLORIDA STATE FAIR AUTHORITY Appellee. APPEAL FROM THE
More informationJAMES M. RAMSEY, JR., ET AL. OPINION BY v. Record No JUSTICE CLEO E. POWELL APRIL 16, 2015 COMMISSIONER OF HIGHWAYS
PRESENT: All the Justices JAMES M. RAMSEY, JR., ET AL. OPINION BY v. Record No. 140929 JUSTICE CLEO E. POWELL APRIL 16, 2015 COMMISSIONER OF HIGHWAYS FROM THE CIRCUIT COURT FOR THE CITY OF VIRGINIA BEACH
More informationNOT DESIGNATED FOR PUBLICATION STATE OF LOUISIANA COURT OF APPEAL, THIRD CIRCUIT consolidated with
NOT DESIGNATED FOR PUBLICATION STATE OF LOUISIANA COURT OF APPEAL, THIRD CIRCUIT 14-1157 consolidated with 14-1158 STATE OF LOUISIANA, DEPT. OF TRANSPORTATION & DEVELOP. VERSUS KNOLL & DUFOUR LANDS, LLC
More informationDetermination of Conservation Easement Value INTERNAL REVENUE GUIDANCE AS TO DETERMINATION OF CONSERVATION EASEMENT VALUE
Determination of Conservation Easement Value INTERNAL REVENUE GUIDANCE AS TO DETERMINATION OF CONSERVATION EASEMENT VALUE One should consult Title 26, Internal Revenue Code, 1.170A-14(h) of the Code of
More informationBorowski v. STEWART TITLE GUARANTY COMPANY, Wis: Court of Appeals, 1st...
Page 1 of 5 JOHN BOROWSKI, PLAINTIFF-APPELLANT, v. STEWART TITLE GUARANTY COMPANY, DEFENDANT-RESPONDENT. Appeal No. 2013AP537. Court of Appeals of Wisconsin, District I. Filed: December 27, 2013. Before
More informationClub Matrix, LLC, a Colorado limited liability company, d/b/a Matrix Fitness and Spa, JUDGMENT REVERSED
COLORADO COURT OF APPEALS Court of Appeals No. 09CA2479 City and County of Denver District Court No. 05CV5974 Honorable Norman D. Haglund, Judge Club Matrix, LLC, a Colorado limited liability company,
More informationSTATE OF LOUISIANA COURT OF APPEAL, THIRD CIRCUIT JACQUELINE GRANGER AS INDEPENDENT ADMINSTRATRIX OF THE ESTATE OF JUSTIN BOUDREAUX **********
STATE OF LOUISIANA COURT OF APPEAL, THIRD CIRCUIT 07-1392 JACQUELINE GRANGER AS INDEPENDENT ADMINSTRATRIX OF THE ESTATE OF JUSTIN BOUDREAUX VERSUS TRI-TECH, LLC ********** APPEAL FROM THE THIRTY-FIRST
More informationAPPEAL from a judgment of the circuit court for Outagamie County: JOHN A. DES JARDINS, Judge. Affirmed. Before Stark, P.J., Hruz and Seidl, JJ.
COURT OF APPEALS DECISION DATED AND FILED December 28, 2016 Diane M. Fremgen Clerk of Court of Appeals NOTICE This opinion is subject to further editing. If published, the official version will appear
More informationThird District Court of Appeal State of Florida
Third District Court of Appeal State of Florida Opinion filed July 30, 2014. Not final until disposition of timely filed motion for rehearing. No. 3D13-597 Lower Tribunal No. 10-54870 Pierre Philippe,
More informationOPINION. No CV. Tomas ZUNIGA and Berlinda A. Zuniga, Appellants. Margaret L. VELASQUEZ, Appellee
OPINION No. Tomas ZUNIGA and Berlinda A. Zuniga, Appellants v. Margaret L. VELASQUEZ, Appellee From the 57th Judicial District Court, Bexar County, Texas Trial Court No. 2005-CI-16979 Honorable David A.
More informationALI-ABA Course of Study Historic Preservation Law. Cosponsored by the National Trust for Historic Preservation. November 3-4, 2005 Washington, D.C.
ALI-ABA Course of Study Historic Preservation Law Cosponsored by the National Trust for Historic Preservation November 3-4, 2005 Washington, D.C. Assessing Economic Hardship Claims Under Historic Preservation
More informationT.C. Memo UNITED STATES TAX COURT. B.V. BELK, JR., AND HARRIET C. BELK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
T.C. Memo. 2013-154 UNITED STATES TAX COURT B.V. BELK, JR., AND HARRIET C. BELK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 5437-10. Filed June 19, 2013. petitioners. David
More informationIN THE COURT OF COMMON PLEAS OF CARBON COUNTY, PENNSYLVANIA CIVIL ACTION - LAW
IN THE COURT OF COMMON PLEAS OF CARBON COUNTY, PENNSYLVANIA CIVIL ACTION - LAW GRIFFON MONKEY, LLC., : : Plaintiff : : vs. : No. 10-1859 : JAI SAI HOSPITALITY LLC., : GAYATRI KRUPA LEHIGHTON LLC., : GAYATRI
More informationSTATE OF MICHIGAN COURT OF APPEALS
STATE OF MICHIGAN COURT OF APPEALS E. RICHARD RANDOLPH and BETTY J. RANDOLPH, Plaintiffs-Appellants, FOR PUBLICATION October 3, 2006 9:00 a.m. v No. 259943 Newaygo Circuit Court CLARENCE E. REISIG, MONICA
More informationThe Rocky Mountain Land Use Institute
The Rocky Mountain Land Use Institute 16 th Annual Conference Recent Developments in Land Conservation March 9, 2007 Presented by: Lawrence R. Kueter, Esq. Isaacson Rosenbaum P.C. 633 17 th Street, Suite
More informationPresent: Carrico, C.J., Compton, Stephenson, Lacy, Keenan, and Koontz, JJ., and Whiting, Senior Justice
Present: Carrico, C.J., Compton, Stephenson, Lacy, Keenan, and Koontz, JJ., and Whiting, Senior Justice STUARTS DRAFT SHOPPING CENTER, L.P. OPINION BY v. Record No. 951364 SENIOR JUSTICE HENRY H. WHITING
More informationSTATE OF MICHIGAN COURT OF APPEALS
STATE OF MICHIGAN COURT OF APPEALS KENNETH H. CORDES, Plaintiff-Counter Defendant- Appellee, UNPUBLISHED June 7, 2012 v No. 304003 Alpena Circuit Court GREAT LAKES EXCAVATING & LC No. 09-003102-CZ EQUIPMENT
More informationCase 2:12-cv BSJ Document 772 Filed 09/30/14 Page 1 of 14
Case 2:12-cv-00591-BSJ Document 772 Filed 09/30/14 Page 1 of 14 Peggy Hunt (Utah State Bar No. 6060) Chris Martinez (Utah State Bar No. 11152) Sarah Goldberg (Utah State Bar No. 13222) DORSEY & WHITNEY
More informationUSOPF REAL ESTATE ACCEPTANCE POLICY
USOPF REAL ESTATE ACCEPTANCE POLICY The United States Olympic and Paralympic Foundation ( USOPF ) is a not-for-profit organization under the laws of the State of Colorado organized to encourage, solicit
More informationTop 6 IRS Attacks On Conservation Easement Deductions
Portfolio Media. Inc. 111 West 19 th Street, 5th Floor New York, NY 10011 www.law360.com Phone: +1 646 783 7100 Fax: +1 646 783 7161 customerservice@law360.com Top 6 IRS Attacks On Conservation Easement
More informationUNITED STATES DISTRICT COURT EASTERN DISTRICT OF WISCONSIN. Appellant/Defendant, v. Case No. 12-C Appellant/Defendant. Case No.
UNITED STATES DISTRICT COURT EASTERN DISTRICT OF WISCONSIN CITY OF MILWAUKEE, Appellant/Defendant, v. Case No. 12-C-0728 RITA GILLESPIE, Appellee/Plaintiff. CITY OF MILWAUKEE, Appellant/Defendant. Case
More informationSTATE OF MICHIGAN COURT OF APPEALS
STATE OF MICHIGAN COURT OF APPEALS FRANK J. NOA, Plaintiff-Appellee, UNPUBLISHED October 13, 2005 v No. 255310 Otsego Circuit Court AGATHA C. NOA, ESTATE OF MICHAEL J. LC No. 03-010202-CH NOA and M&M ENTERPRIZES,
More informationIN THE SUPREME COURT OF FLORIDA. ERVIN A. HIGGS, as Property Appraiser of Monroe County, Florida, CASE NO. SC
IN THE SUPREME COURT OF FLORIDA ERVIN A. HIGGS, as Property Appraiser of Monroe County, Florida, CASE NO. SC08-2389 Petitioner, Lower Tribunals: Third District Court of Appeal v. Case No.: 3D08-564 WILLIAM
More informationIN THE SUPREME COURT STATE OF FLORIDA CASE NUMBER: SC LOWER CASE NUMBER: 3D THOMAS KRAMER, Petitioner,
IN THE SUPREME COURT STATE OF FLORIDA CASE NUMBER: SC04-815 LOWER CASE NUMBER: 3D03-2440 THOMAS KRAMER, Petitioner, v. VERENA VON MITSCHKE-COLLANDE and CLAUDIA MILLER-OTTO, in their capacity as the HEIRS
More information131 T.C. No. 10 UNITED STATES TAX COURT
131 T.C. No. 10 UNITED STATES TAX COURT WHITEHOUSE HOTEL LIMITED PARTNERSHIP, QHR HOLDINGS-NEW ORLEANS, LTD., TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No.
More informationBUSI 398 Residential Property Guided Case Study
BUSI 398 Residential Property Guided Case Study PURPOSE AND SCOPE The Residential Property Guided Case Study course BUSI 398 is intended to give the real estate appraisal student a working knowledge of
More informationAppraisals CLE Uses of Appraisals; Types of Appraisers; Types of Reports; Selection and Working With Appraisers; Appraisal Methods; Trial Strategy
1 Appraisals CLE Uses of Appraisals; Types of Appraisers; Types of Reports; Selection and Working With Appraisers; Appraisal Methods; Trial Strategy March 2, 2016 Douglas Patterson Property Law Firm INTRODUCTION
More informationERROL G. WILLIAMS, ASSESSOR, PARISH OF ORLEANS * NO CA-1185 * COURT OF APPEAL VERSUS * FOURTH CIRCUIT
ERROL G. WILLIAMS, ASSESSOR, PARISH OF ORLEANS VERSUS OPPORTUNITY HOMES LIMITED PARTNERSHIP AND LOUISIANA TAX COMMISSION * NO. 2016-CA-1185 * COURT OF APPEAL * FOURTH CIRCUIT * STATE OF LOUISIANA * * *
More informationIN THE COURT OF COMMON PLEAS CUYAHOGA COUNTY, OHIO
IN THE COURT OF COMMON PLEAS CUYAHOGA COUNTY, OHIO NEWPORT HARBOR ASSOCIATION ) CASE NO. CV 11 755497 ) Appellant, ) JUDGE PAMELA A. BARKER ) v. ) JOURNAL ENTRY AND OPINION ) CUYAHOGA COUNTY BOARD OF )
More informationSupreme Court of Florida
Supreme Court of Florida No. SC95686 COASTAL DEVELOPMENT OF NORTH FLORIDA, INC., etc., et al., Petitioners, vs. CITY OF JACKSONVILLE BEACH, Respondent. WELLS, C.J. [April 12, 2001] CORRECTED OPINION We
More informationIN THE DISTRICT COURT OF THE FIRST JUDICIAL DISTRICT OF THE STATE OF IDAHO, IN AND FOR THE COUNTY OF BONNER
IN THE DISTRICT COURT OF THE FIRST JUDICIAL DISTRICT OF THE STATE OF IDAHO, IN AND FOR THE COUNTY OF BONNER MOUNTAIN WEST BANK, an Idaho state banking corporation, vs. Plaintiff, CASE NO. CV-2011-2076
More informationCourt of Appeals For The. First District of Texas
Opinion issued April 2, 2015 In The Court of Appeals For The First District of Texas NO. 01-13-00953-CV THE STATE OF TEXAS, Appellant V. JASDEEP SINGH CHANA, MANJIT SINGH CHANA, AND AMAR PAL SINGH CHANA,
More informationJournal of Civil Law Studies
Journal of Civil Law Studies Volume 8 Number 1 Les unions (il)légalement reconnues: approches internationales (Il)legally Recognized Unions: International Approaches La Roche-sur-Yon (France), December
More informationIN THE DISTRICT COURT OF APPEAL OF THE STATE OF FLORIDA FIFTH DISTRICT
IN THE DISTRICT COURT OF APPEAL OF THE STATE OF FLORIDA FIFTH DISTRICT BARBARA L. BARNEY, ERNEST W. BARNEY, ET AL., Appellants, NOT FINAL UNTIL TIME EXPIRES TO FILE MOTION FOR REHEARING AND DISPOSITION
More informationIN THE OREGON TAX COURT MAGISTRATE DIVISION Property Tax ) DECISION
IN THE OREGON TAX COURT MAGISTRATE DIVISION Property Tax MARY JO AVERY, Plaintiff, v. CLACKAMAS COUNTY ASSESSOR, Defendant. TC-MD 130170C DECISION Plaintiff appealed the real market value (RMV of certain
More informationv. Record No OPINION BY JUSTICE ELIZABETH B. LACY September 17, 2004 COUNTY OF CHESTERFIELD
Present: All the Justices SHOOSMITH BROS., INC. v. Record No. 032572 OPINION BY JUSTICE ELIZABETH B. LACY September 17, 2004 COUNTY OF CHESTERFIELD FROM THE CIRCUIT COURT OF CHESTERFIELD COUNTY Michael
More informationIN THE COURT OF APPEALS OF NORTH CAROLINA. No. COA Filed: 3 November 2015
IN THE COURT OF APPEALS OF NORTH CAROLINA No. COA14-1222 Filed: 3 November 2015 Buncombe County, No. 13 CVS 3992 THE RESIDENCES AT BILTMORE CONDOMINIUM OWNERS ASSOCIATION, INC., Plaintiff, v. POWER DEVELOPMENT,
More informationIN THE SUPREME COURT OF FLORIDA CASE NO.: SCO Petitioner, vs. WAL-MART STORES, INC., Respondents.
IN THE SUPREME COURT OF FLORIDA CASE NO.: SCO01-663 ALVIN MAZOUREK, as Property Appraiser of Hernando County, Florida Petitioner, vs. WAL-MART STORES, INC., Respondents. ON REVIEW FROM THE FIFTH DISTRICT
More informationThird District Court of Appeal State of Florida, July Term, A.D. 2012
Third District Court of Appeal State of Florida, July Term, A.D. 2012 Opinion filed September 19, 2012. Not final until disposition of timely filed motion for rehearing. No. 3D12-360 Lower Tribunal No.
More informationIMPORTANT UPDATED ADVISORY ON TAX SHELTER ABUSE INVOLVING CONSERVATION DONATIONS
IMPORTANT UPDATED ADVISORY ON TAX SHELTER ABUSE INVOLVING CONSERVATION DONATIONS All Land Trust Alliance (the Alliance ) member land trusts adopt and commit to implement Land Trust Standards and Practices
More informationTHE FLORIDA SUPREME COURT PETITIONER S BRIEF ON JURISDICTION
THE FLORIDA SUPREME COURT FLORIDA WEST REALTY PARTNERS, LLC Petitioner, Case No.: SC07-155 Lower Court Case No.: 2D06-5808 v. MDG LAKE TRAFFORD, LLC, Respondent. / PETITIONER S BRIEF ON JURISDICTION Mark
More informationPresent: Kinser, C.J., Lemons, Goodwyn, Millette, and Mims, JJ.
Present: Kinser, C.J., Lemons, Goodwyn, Millette, and Mims, JJ. MCCARTHY HOLDINGS LLC OPINION BY v. Record No. 101031 JUSTICE S. BERNARD GOODWYN September 16, 2011 VINCENT W. BURGHER, III FROM THE CIRCUIT
More informationBUSI 499 Income Property Guided Case Study
BUSI 499 Income Property Guided ase Study PURPOSE AND SOPE The Income Property Guided ase Study course BUSI 499 is intended to give the real estate appraisal student a working knowledge of the practical
More informationJason Pierce, personal representative of the Estate of Mary Clomer Pierce,
COLORADO COURT OF APPEALS Court of Appeals No.: 07CA1960 Larimer County District Court No. 07CV788 Honorable Jolene Carmen Blair, Judge Jason Pierce, personal representative of the Estate of Mary Clomer
More informationCASE NO. 1D An appeal from an order of the Florida Department of Business and Professional Regulation, Florida Real Estate Appraisal Board.
IN THE DISTRICT COURT OF APPEAL FIRST DISTRICT, STATE OF FLORIDA KATHLEEN GREEN and LEE ANN MOODY, v. Appellants, NOT FINAL UNTIL TIME EXPIRES TO FILE MOTION FOR REHEARING AND DISPOSITION THEREOF IF FILED
More informationIN THE UNITED STATES COURT OF APPEALS FOR THE FIFTH CIRCUIT
Case: 14-20678 Document: 00513136366 Page: 1 Date Filed: 07/30/2015 IN THE UNITED STATES COURT OF APPEALS FOR THE FIFTH CIRCUIT Summary Calendar DAVID D. ERICSON; ROSEMARY ERICSON, Plaintiffs Appellants,
More informationIN THE DISTRICT COURT OF APPEAL FIFTH DISTRICT OF FLORIDA
IN THE DISTRICT COURT OF APPEAL FIFTH DISTRICT OF FLORIDA RECEIVED, 10/13/2017 1:25 PM, Joanne P. Simmons, Fifth District Court of Appeal DARDEN RESTAURANTS, INC. and GMRI, INC., Appellants, v. RICK SINGH,
More informationIN THE SUPREME COURT OF FLORIDA
IN THE SUPREME COURT OF FLORIDA LEWIS Y. and BETTY T. WARD, et al., Petitioner, v. GREGORY S. BROWN, Property Appraiser of Santa Rosa County, et al., Case Nos. SC05-1765, SC05-1766 1st DCA Case No. 1D04-1629
More informationCase 4:15-cv GKF-PJC Document 2 Filed in USDC ND/OK on 07/01/15 Page 1 of 12
Case 4:15-cv-00367-GKF-PJC Document 2 Filed in USDC ND/OK on 07/01/15 Page 1 of 12 IN THE UNITED STATES DISTRICT COURT FOR THE NORTHERN DISTRICT OF OKLAHOMA 1. OSAGE PRODUCERS ASSOCIATION, ) an Oklahoma
More informationIN THE SUPREME COURT OF OHIO. Case No. Appellees. MEMORANDUM IN SUPPORT OF JURISDICTION BY APPELLANTS
IN THE SUPREME COURT OF OHIO JAY HOUSEHOLDER, SR., et al. Appellants, Case No. -vs- ERNEST SHANNON, et al. On Appeal From The Jefferson County Court of Appeals Seventh Appellate District Appellees. Court
More informationTHE STATE OF NEVADA, on Relation of Its Department of Highways, Appellant, v. CECIL G. CAMPBELL and CHARLOTTE CAMPBELL, Husband and Wife, Respondents.
Printed on: 10/20/01 Page # 1 80 Nev. 23, 23 (1964) Department of Highways v. Campbell THE STATE OF NEVADA, on Relation of Its Department of Highways, Appellant, v. CECIL G. CAMPBELL and CHARLOTTE CAMPBELL,
More informationINTELLECTUAL PROPERTY OWNERSHIP ISSUES IN THE OILFIELD SERVICES INDUSTRY. Oilfield Services Conference. Houston, Texas.
INTELLECTUAL PROPERTY OWNERSHIP ISSUES IN THE OILFIELD SERVICES INDUSTRY Oilfield Services Conference Houston, Texas October 9, 2013 Peter E. Mims Vinson & Elkins L.L.P. 1001 Fannin Street Houston, Texas
More informationChapter 11: Conservation Easements
Chapter 11: Conservation Easements An * in the left margin indicates a change in the statute, rule, or text since the last publication of the manual. I. Introduction In 2008, Colorado s appraiser statutes
More informationDA IN THE SUPREME COURT OF THE STATE OF MONTANA 2010 MT 23N
February 3 2010 DA 09-0302 IN THE SUPREME COURT OF THE STATE OF MONTANA 2010 MT 23N WILLIAM R. BARTH, JR. and PARADISE VALLEY FORD LINCOLN MERCURY, INC., v. Plaintiffs and Appellees, CEASAR JHA and NEW
More informationIN THE CIRCUIT COURT OF THE FIRST JUDICIAL CIRCUIT IN AND FOR ESCAMBIA COUNTY, FLORIDA ORDER ON CROSS-MOTIONS FOR SUMMARY JUDGMENT
IN THE CIRCUIT COURT OF THE FIRST JUDICIAL CIRCUIT IN AND FOR ESCAMBIA COUNTY, FLORIDA ISLAND RESORTS INVESTMENTS, INC., Plaintiffs, v. CHRIS JONES, Property Appraiser for Escambia County, Florida, and
More informationINC SAURAGE COMPANY INC DBA SAURAGE REALTORS
NOT DESIGNATED FOR PUBLICATION STATE OF LOUISIANA COURT OF APPEAL FIRST CIRCUIT 2010 CA 1438 MARTIN D MORAN PAULA MORAN GERALD BRACKMAN KATHLEEN BRACKMAN REDWOOD CREEK CONSERVANCY LLC AND HOLCOMB RESOURCES
More informationNOT FINAL UNTIL TIME EXPIRES TO FILE REHEARING MOTION AND, IF FILED, DETERMINED
NOT FINAL UNTIL TIME EXPIRES TO FILE REHEARING MOTION AND, IF FILED, DETERMINED IN THE DISTRICT COURT OF APPEAL OF FLORIDA SECOND DISTRICT CVS EGL FRUITVILLE SARASOTA FL, ) LLC and HOLIDAY CVS, LLC, )
More informationDISTRICT COURT OF APPEAL OF THE STATE OF FLORIDA FOURTH DISTRICT July Term 2005
DISTRICT COURT OF APPEAL OF THE STATE OF FLORIDA FOURTH DISTRICT July Term 2005 METEOR MOTORS, INC., d/b/a PALM BEACH ACURA, Appellant, v. THOMPSON HALBACH & ASSOCIATES, an Arizona corporation, Appellee.
More informationIN THE COURT OF APPEAL STATE OF CALIFORNIA SECOND APPELLATE DISTRICT DIVISION ONE
CASE NO. B247188 IN THE COURT OF APPEAL STATE OF CALIFORNIA SECOND APPELLATE DISTRICT DIVISION ONE TSVETANA YVANOVA, Plaintiff and Appellant v. NEW CENTURY MORTGAGE CORPORATION, ET AL., Defendants and
More informationIN THE SUPREME COURT OF TEXAS
IN THE SUPREME COURT OF TEXAS 444444444444 NO. 07-0896 444444444444 THE STATE OF TEXAS, PETITIONER, v. BRISTOL HOTEL ASSET CO., RESPONDENT 4444444444444444444444444444444444444444444444444444 ON PETITION
More informationHARRISON & BATES, INC. OPINION BY JUSTICE LAWRENCE L. KOONTZ, JR. v. Record No APRIL 18, 1997
Present: All the Justices HARRISON & BATES, INC. OPINION BY JUSTICE LAWRENCE L. KOONTZ, JR. v. Record No. 961318 APRIL 18, 1997 FEATHERSTONE ASSOCIATES LIMITED PARTNERSHIP, ET AL. FROM THE CIRCUIT COURT
More informationIN THE COURT OF APPEALS OF TENNESSEE AT JACKSON July 21, 2009 Session
IN THE COURT OF APPEALS OF TENNESSEE AT JACKSON July 21, 2009 Session BENTON COUNTY, TENNESSEE, ET AL. v. VERN FRANKLIN CHUMNEY Direct Appeal from the Circuit Court for Benton County No. 7CCV-1149 Charles
More informationQuestions to Ask of a Conservation Easement Appraiser (Before Retaining One)
As a Colorado landowner, are you thinking about donating a conservation easement to one of Colorado s certified land trusts or governmental entities? First, make sure the organization you select to hold
More informationCase 3:06-cv Document 83 Filed 08/16/2007 Page 1 of 6 IN THE UNITED STATES DISTRICT COURT FOR THE NORTHERN DISTRICT OF TEXAS DALLAS DIVISION
Case 3:06-cv-02136 Document 83 Filed 08/16/2007 Page 1 of 6 IN THE UNITED STATES DISTRICT COURT FOR THE NORTHERN DISTRICT OF TEXAS DALLAS DIVISION SECURITIES AND EXCHANGE COMMISSION, Plaintiff, VS. CIVIL
More informationOF FLORIDA. An Appeal from the Circuit Court for Miami-Dade County, Roberto M. Pineiro, Judge.
NOT FINAL UNTIL TIME EXPIRES TO FILE REHEARING MOTION AND, IF FILED, DISPOSED OF. IN THE DISTRICT COURT OF APPEAL OF FLORIDA THIRD DISTRICT JANUARY TERM, A.D. 2006 FREDERICK EDLUND, SALLY EDLUND and CHRISTOPHER
More informationIN THE COURT OF COMMON PLEAS OF CARBON COUNTY, PENNSYLVANIA CIVIL ACTION
IN THE COURT OF COMMON PLEAS OF CARBON COUNTY, PENNSYLVANIA CIVIL ACTION NEIL A. CRAIG AND : ROSALIE T. CRAIG, : Plaintiffs : vs. : NO: 09-1880 : JAMES DULCEY AND : KATHLEEN DULCEY, : Defendants : James
More informationSupreme Court of Florida
Supreme Court of Florida No. SC03-2063 WELLS, J. CRESCENT MIAMI CENTER, LLC, Petitioner, vs. FLORIDA DEPARTMENT OF REVENUE, Respondent. [May 19, 2005] We have for review Crescent Miami Center, LLC v. Department
More informationTIDEWATER PSYCHIATRIC INSTITUTE, INC. OPINION BY v. Record No JUSTICE LAWRENCE L. KOONTZ, JR. June 5, 1998 CITY OF VIRGINIA BEACH
Present: All the Justices TIDEWATER PSYCHIATRIC INSTITUTE, INC. OPINION BY v. Record No. 971635 JUSTICE LAWRENCE L. KOONTZ, JR. June 5, 1998 CITY OF VIRGINIA BEACH FROM THE CIRCUIT COURT OF THE CITY OF
More informationThird District Court of Appeal State of Florida, July Term, A.D. 2012
Third District Court of Appeal State of Florida, July Term, A.D. 2012 Opinion filed December 19, 2012. Not final until disposition of timely filed motion for rehearing. No. 3D11-884 Lower Tribunal No.
More informationv. Record No OPINION BY JUSTICE BARBARA MILANO KEENAN BOUNDARY ASSOCIATION, INC. January 13, 2006
PRESENT: All the Justices RALPH WHITE, ET AL. v. Record No. 050417 OPINION BY JUSTICE BARBARA MILANO KEENAN BOUNDARY ASSOCIATION, INC. January 13, 2006 FROM THE CIRCUIT COURT OF THE CITY OF WILLIAMSBURG
More informationParagraph s 8, 9, and 10 from NACVA. Letter of October 27, 2016
Paragraph s 8, 9, and 10 from NACVA Letter of October 27, 2016 Re: Comments Regarding Proposed Treasury Regulation (REG. 163113-02) (to be used also as an Outline of Topics to be Discussed at the Public
More informationSUPREME COURT OF FLORIDA CASE NO.: SC Fourth DCA Case No. 4D09-728
SUPREME COURT OF FLORIDA CASE NO.: SC11-263 Fourth DCA Case No. 4D09-728 MCLAUGHLIN ENGINEERING COMPANY, a Florida Corporation, JERALD MCLAUGHLIN, individually, and CARL E. ALBREKSTEN, individually, vs.
More informationSTATE OF LOUISIANA COURT OF APPEAL, THIRD CIRCUIT **********
STATE OF LOUISIANA COURT OF APPEAL, THIRD CIRCUIT 03-462 CABLE PREJEAN VERSUS RIVER RANCH, LLC ********** APPEAL FROM THE FIFTEENTH JUDICIAL DISTRICT COURT PARISH OF LAFAYETTE, NO. 20012534 HONORABLE DURWOOD
More informationBOARD OF SUPERVISORS OF STAFFORD COUNTY, ET AL. OPINION BY v. Record No JUSTICE S. BERNARD GOODWYN JUNE 4, 2009 CRUCIBLE, INC.
PRESENT: All the Justices BOARD OF SUPERVISORS OF STAFFORD COUNTY, ET AL. OPINION BY v. Record No. 081743 JUSTICE S. BERNARD GOODWYN JUNE 4, 2009 CRUCIBLE, INC. FROM THE CIRCUIT COURT OF STAFFORD COUNTY
More informationWhat is an Appraisal? Equity Valuations and Consulting Services Ltd.
What is an Appraisal? Equity Valuations and Consulting Services Ltd. Reid Umlah AACI designation since 1993 Principal of Equity Valuations and Consulting Services Ltd. Experience with First Nations Lands
More informationUnited States Bankruptcy Appellate Panel For the Eighth Circuit
United States Bankruptcy Appellate Panel For the Eighth Circuit No. 17-6025 In re: Benjamin and Teresia Bennett Debtors. ------------------------------ The Paddock, LLC Creditor Appellant, v. Benjamin
More informationIN THE COURT OF APPEALS OF TENNESSEE AT KNOXVILLE. KENNETH M. SEATON d/b/a KMS ENTERPRISES v. TENNESSEE STATE BOARD OF EQUALIZATION, ET AL.
IN THE COURT OF APPEALS OF TENNESSEE AT KNOXVILLE KENNETH M. SEATON d/b/a KMS ENTERPRISES v. TENNESSEE STATE BOARD OF EQUALIZATION, ET AL. Direct Appeal from the Chancery Court for Sevier County Nos. 94-10-310
More informationD IN THE COURT OF APPEAL FOR THE STATE OF CALIFORNIA FOURTH APPELLATE DISTRICT PATRICIA DONATO. Defendant and Appellant SERGEY PEREYMA
D060610 IN THE COURT OF APPEAL FOR THE STATE OF CALIFORNIA FOURTH APPELLATE DISTRICT PATRICIA DONATO Defendant and Appellant v. SERGEY PEREYMA Plaintiff and Respondent APPEAL FROM JUDGMENT AFTER COURT
More informationTRENDS IN QUALIFIED CONSERVATION EASEMENTS. By: Melinda M. Beck, Esq.
TRENDS IN QUALIFIED CONSERVATION EASEMENTS By: Melinda M. Beck, Esq. What is a Conservation Easement? An easement interest granted by a landowner to a land trust or governmental entity that voluntarily
More informationIN THE SUPREME COURT OF MISSISSIPPI
N THE SUPREME COURT OF MSSSSPP CASE NO. 2007-CA-00849 ANN TMOTHY GEORGAN, PETER TMOTHY GEORGAN AND GUS TMOTHY GEORGAN APPELLANTS VERSUS GEORGA BELDEKAS HARRNGTON APPELLEE APPEAL FROM THE CHANCER~ COURT
More informationThe Law on Valuing Mineral Interests in the Context of Condemnation Cases
The Law on Valuing Mineral Interests in the Context of Condemnation Cases Primer on General Valuation Principles in Condemnation Cases In general, just compensation in a condemnation action is measured
More informationIN THE DISTRICT COURT OF APPEAL OF THE STATE OF FLORIDA FIFTH DISTRICT JANUARY TERM 2001
IN THE DISTRICT COURT OF APPEAL OF THE STATE OF FLORIDA FIFTH DISTRICT JANUARY TERM 2001 FLORIDA WATER SERVICES CORPORATION, Appellant, v. UTILITIES COMMISSION, ETC., Case No. 5D00-2275 Appellee. / Opinion
More informationCost-Free Royalties --- Where Valuation Begins and Post-Production Cost Deductions End
Cost-Free Royalties --- Where Valuation Begins and Post-Production Cost Deductions End By: Celia C. Flowers and Melanie S. Reyes Texas jurisprudence has long held that the royalty stick of the mineral
More informationReal Estate Appraisal Professional Standards
Real Estate Appraisal Professional Standards Summary This proposal is to amend the Florida Administrative Code (FAC) to allow a Certified Residential Appraiser or a Certified General Appraiser to use standards
More informationRecommendations Relating to Conservation Easements for Inclusion in the Priority Guidance Plan
April 28, 2014 Internal Revenue Service Attn: CC:PA:LPD:PR (Notice 2014-18) Room 5203 P.O. Box 7604 Ben Franklin Station Washington D.C. 20044 Re: Recommendations Relating to Conservation Easements for
More informationIN THE FLORIDA SUPREME COURT. Petitioner, CASE NO. SC vs. CASE NO. 2D
IN THE FLORIDA SUPREME COURT GENERAL MOTORS ACCEPTANCE CORP., a Delaware corporation authorized to do business in Florida, Petitioner, CASE NO. SC06-1522 vs. CASE NO. 2D05-3583 HONEST AIR CONDITIONING
More informationCOLORADO COURT OF APPEALS 2013 COA 101. Mary Beth Wheeler, Personal Representative of the Estate of David Wheeler, JUDGMENT AFFIRMED
COLORADO COURT OF APPEALS 2013 COA 101 Court of Appeals No. 12CA1786 Delta County District Court No. 11PR53 Honorable Charles R. Greenacre, Judge In re the Estate of David Wheeler, deceased. Mary Beth
More informationIN THE COURT OF APPEALS OF TENNESSEE FILED. December 9, Cecil Crowson, Jr. Appellate Court Clerk AT KNOXVILLE
IN THE COURT OF APPEALS OF TENNESSEE FILED December 9, 1999 Cecil Crowson, Jr. Appellate Court Clerk AT KNOXVILLE E1998-00412-COA-R3-CV WESTSIDE HEALTH AND RACQUET C/A NO. 03A01-9810-CH-00332 CLUB, INC.,
More informationCASE NO. 95,345 SUPREME COURT OF FLORIDA
CASE NO. 95,345 SUPREME COURT OF FLORIDA VOLUSIA COUNTY, a political subdivision of the State of Florida, THE SCHOOL BOARD OF VOLUSIA COUNTY, v. Appellants, ABERDEEN AT ORMOND BEACH, L.P., a Florida limited
More information