How New Repair Regulations Affect Real Estate Owners October 24, 2012
|
|
- Joel Adams
- 6 years ago
- Views:
Transcription
1 Hw New Repair Regulatins Affect Real Estate Owners Octber 24, 2012 Jeffrey Wilmes Partner Evansville Office BKD, LLP Rick Carrier, Jr. Manager Evansville Office BKD, LLP Jim Still Assistant Natinal Tax Directr Natinal Office BKD, LLP T Receive CPE Credit Participate in entire webinar Answer plls when they are prvided If yu are viewing this webinar in a grup Cmplete grup attendance frm with Title & date f live webinar Yur cmpany name Yur printed name, signature & address All grup attendance sheets must be submitted t training@bkd.cm within 24 hurs f live webinar Answer plls when they are prvided If all eligibility requirements are met, each participant will be ed their CPE certificates within 15 business days f live webinar 2 1
2 Hw New Repair Regulatins Affect Real Estate Owners Octber 24, 2012 Jeffrey Wilmes Partner Evansville Office BKD, LLP Rick Carrier, Jr. Manager Evansville Office BKD, LLP Jim Still Assistant Natinal Tax Directr Natinal Office BKD, LLP Why Yu Need t Understand These Rules Fundamentally impacts Supplies deductins Hw minr purchases expensed Bk capitalizatin plicies If replaced, prperty can be written ff When repair needs t be capitalized What happens asset acquisitin csts Tax depreciatin cmputatins Wh needs t knw that? 4 2
3 Impact f Repair Regs. in General Will ften require bk cnfrmity Many may have mre taxable incme Cmplexity wn t lessen IRS disputes 5 Unit f Prperty Real prperty: building & structural cmpnents are single UOP Building systems are each separate UOP Other prperty: UOP determinatin is based upn functinal interdependence standard Special rules apply Plant prperty Netwrk assets Leased prperty Imprvements 6 3
4 Structural Cmpnents Defined Reg (e)(2) Nt changed by new regs. Walls, partitins, flrs, ceilings, tiling, paneling, windws, drs, air cnditining system, heating system, plumbing fixtures, electrical wiring, etc. 7 Building Systems HVAC systems Plumbing systems Electrical systems Escalatrs Elevatrs Fire prtectin & alarm systems Security systems Gas distributin systems Other systems/cmpnents identified in published guidance 8 4
5 Imprvements Imprvement rules apply t Building & structural cmpnents Building systems Types f imprvements Betterment Restratin Adaptatin t new r different use 9 Plling Questin 1 Which f the fllwing is nt a type f imprvement discussed in the repair regulatins? Betterment Restratin Adaptin Changing a light bulb Nt sure 10 5
6 Cndminiums UOP = individual unit wned including structural cmpnents Imprvement rules apply t structural cmpnents & building systems that are part f unit Management assciatins als subject t imprvement rules 11 Cperative Husing Crpratin UOP = prtin f building & structural cmpnents taxpayer has pssessry rights Imprvement rules apply t structural cmpnents & building systems fr prtin f building with pssessry rights Cperative husing crpratins apply rules t entire building including structural cmpnents & building systems 12 6
7 Reg. Example Building Systems Facts X wns ffice building with HVAC system cnsisting f ten rfmunted units servicing different parts f the building Rf-munted units are nt cnnected & have separate cntrls & duct wrk that distribute heated r cled air t different areas f the building X pays labr & material csts fr wrk perfrmed n rf-munted units Amunts paid fr wrk n rf-munted units results in imprvement t HVAC system Cnclusin X must treat HVAC system imprvement as imprvement t building 13 Leased Buildings UOP = leased building & structural cmpnents r leased prtin f building & structural cmpnents Imprvement rules Leasing entire building building, structural cmpnents, building systems Leasing prtin f building structural cmpnents & building systems related t prtin f building leased 14 Office Flr/square ftage 7
8 Imprvement t Leased Prperty Lessr imprvements Capitalize Amunts paid thrugh cnstructin allwance Lessee imprvements paid as substitute fr rent Amunts capitalized by lessr may nt be capitalized by lessee Imprvements made by lessr are nt separate UOP 15 Imprvement t Leased Prperty Lessee imprvements General rule capitalize imprvements Exceptins cnstructin allwances & substitutes fr rent Separate UOP frm leased prperty imprved Imprvements t imprvement are nt separate UOP fr lessee 16 8
9 Imprvement t Leased Prperty Other rules Regulatry requirements fr repairs r maintenance disregarded in determining imprvements Indirect csts that d nt benefit r are nt incurred by reasn f imprvement are nt capitalized 17 Reg. Example Lessee Imprvements; Additins t Building Facts T is retailer f cnsumer prducts & leases building frm L fr use as retail sales facility Leased building cnsists f building structure & varius building systems including plumbing system, electrical system & HVAC system Under lease terms, T is permitted t imprve building at its wn expense Cnclusin If T pays amunt that imprves building structure, plumbing system, electrical system r HVAC system, then T must treat amunt as imprvement t entire leased building 18 9
10 Capitalizatin f Betterments Betterment f material cnditin r defect that exists prir t acquisitin f prperty Material additin t UOP, i.e., enlargement, expansin, extensin Material increase in capacity Facts & circumstances test Purpse f expenditure Physical nature f wrk perfrmed Effect n UOP Treatment n AFS 19 Reg. Example Betterment f Pre-Existing Cnditin r Defect Facts In Year 1, X purchases stre lcated n parcel f land with undergrund gasline strage tanks left by prir ccupants Parcel f land is unit f prperty Tanks leaked, causing sil cntaminatin X is nt aware f cntaminatin at time f purchase In Year 2, X discvers cntaminatin & incurs csts t remediate sil Cnclusin Remediatin csts result in betterment t land because X incurred csts t amelirate material cnditin r defect that existed prir t X's acquisitin f land 20 10
11 Capitalizatin f Restratins Amunts are paid t restre UOP if Replacement f UOP cmpnent if taxpayer deducted lss fr cmpnent replaced Replacement f UOP cmpnent if taxpayer included replaced part in basis fr gain lss purpses Repair f damage t UOP frm casualty lss Returns UOP t rdinary efficient perating cnditin if prperty deterirated t state f disrepair & is n lnger functinal Rebuilding UOP t like-new cnditin after end f class life Replacement f part r cmbinatin f parts that cmprmise majr cmpnent f UOP 21 Reg. Example Replacement f Majr Cmpnent r Substantial Structural Part; Rf ). Facts X wns large retail stre & discvers leak in rf X hires cntractr t inspect & fix rf Cntractr discvers that majr prtin f sheathing & rafters has rtted & recmmends replacement f entire rf X pays cntractr t replace entire rf with new rf Cnclusin Replacement f rf is majr cmpnent r substantial structural part f X's building structure X must capitalize amunt paid t replace rf as restratin 22 11
12 Reg. Example Nt Replacement f Majr Cmpnent r Substantial Structural Part; Rf Membrane ). Facts X manufactures parts & wns factry Factry rf is cmprised f structural elements, insulatin & waterprf membrane Over time, waterprf membrane began t wear & leak X incurs csts t replace rf membrane with similar but new membrane Cnclusin Rf membrane by itself is nt majr cmpnent r substantial structural part f X's building structure X is nt required t treat amunt paid t replace rf membrane as restratin f building structure Taxpayer needs t cnsider Sectin 263A UNICAP rules 23 Reg. Example Nt Replacement f Majr Cmpnent r Substantial Structural Part; Windws ). Facts X wns large ffice building fr emplyees that manage X's peratins Building has 300 exterir windws In Year 1, X replaces 30 exterir windws that had becme damaged At time f replacement X has n plans t replace any ther windws in the near future Cnclusin 30 replacement windws d nt Cmprise large prtin f physical structure f building Perfrm discrete & critical functin in peratin f building Cnstitute majr cmpnents r substantial structural parts f building structure X is nt required t treat amunt paid t replace the windws as restratin f building system 24 12
13 Reg. Example Replacement f Majr Cmpnent r Substantial Structural Part; Windws ). Facts Assume same facts except X replaces 200 f 300 windws n building Damage is incurred during installatin f replacement windws & X repaints interir trim Cnclusin 200 replacement windws Cmprise large prtin f physical structure f building Perfrm discrete critical functin in peratin f building X must capitalize csts incurred as restratin 25 Changes t Depreciatin Rules Under Temprary Regulatins Expand definitin f dispsitin t include retirement f structural cmpnents f building &, in sme cases, cmpnents f nnbuilding prperty Revives cncept f cmpnentizatin Allws recgnitin f lss n retirement f structural cmpnent f building Changes t general asset accunt (GAA) rules Expands definitin f qualifying dispsitin 26 13
14 Nnbuilding Cmpnentizatin Cmpnentizatin is elective fr prperty ther than buildings Prperty in certain asset classes nt eligible fr cmpnentizatin Office furniture, cmputers & ther equipment Autmbiles, trucks & buses Tractrs & trailers Nncmmercial aircraft Vessels, barges & tugs nt used in marine cnstructin Similar rules apply if elect t cmpnentize prperty 27 Building Cmpnentizatin Cmpnentizatin required n buildings Retirement f cmpnent autmatically triggers restratin rule fr capitalizatin f repair 28 14
15 Building Cmpnentizatin What if repair is nt betterment under repair regulatins? Must still capitalize repair f building cmpnent under restratin rules T what level f detail is cmpnentizatin required? N guidance prvided by IRS Level f cmpnentizatin must be cnsistent Typically better ff t deduct cst f repair versus recgnizing lss n dispsal f cmpnent Slutin place building in GAA 29 Determining Cmpnent Cst N guidance prvided t determine replaced cmpnent cst Cst segregatin study Engineering-based study supprting cmpnent cst Allws fr accelerated depreciatin f certain cmpnents Other suggested appraches 30 Original cnstructin cst Discunting current cst f replacement cmpnent Replacement cst percentage extraplatin Calculate percentage replaced cmpnent s cst represents f entire building s current replacement cst Multiply percentage by riginal cst f building 15
16 Plling Questin 2 Cmpnentizatin is required fr buildings True False Nt sure 31 Dispsitin f Building Cmpnent Example Facts Purchased building 6/1/2008 fr $10 millin Cst segregatin study determined cst allcated t rf is $100,000 On 10/1/2012, entire rf was replaced at cst f $150,000 Accumulated depreciatin n riginal rf at 12/31/11 was $9,
17 Dispsitin f Building Cmpnent Example Results Old Rules Old rf cntinued t be depreciated New rf repairs capitalized & depreciated ver 39 years New Rules Recgnize $91,000 lss n dispsal f ld rf New rf repair f $150,000 capitalized & depreciated ver 39 years 33 GAA Gruping Rules Taxpayer must elect t grup assets in GAA Each GAA must include nly assets with same Depreciatin methd Recvery perid Cnventin Year placed in service Assets eligible t be gruped int single GAA may be divided int mre than ne GAA 34 17
18 Special Rules n Gruping Mid-quarter cnventin assets must be gruped in GAA with assets placed in service in same quarter Mid-mnth cnventin assets must be gruped in GAA with assets placed in service in same mnth Vehicles subject t IRC Sectin 280F luxury aut rules must be gruped int separate GAA Assets nt eligible fr r electing ut f bnus depreciatin must be gruped int separate GAA 35 GAA Dispsitins General Rule General rules N immediate recvery f basis Prceeds are recgnized as rdinary incme t extent unadjusted basis f GAA exceeds amunts previusly recgnized as rdinary incme frm dispsitin f ther assets in GAA Dispsals include sale, exchange, retirement, abandnment, destructin, transfer t supply r scrap accunt Buildings dispsitin includes retirement f structural cmpnent 36 18
19 Optinal Electin t Terminate GAA Qualifying dispsitins GAA treatment fr assets terminates first day f dispsal tax year Gain/lss determined based upn asset s adjusted depreciable basis at time f dispsal IRC Sectin 1245/1250 gain limited t lessr f Depreciatin allwed fr asset Unadjusted depreciable basis f GAA accunt less cumulative gains previusly recgnized 37 Optinal Electin t Terminate GAA Dispsitin f all assets in GAA GAA terminates Gain/lss determined based upn remaining adjusted depreciable basis remaining in GAA Sectin 1245/1250 recapture is limited t excess depreciatin f GAA allwed ver any rdinary incme previusly recgnized 38 19
20 Dispsed Assets Identificatin Methds Methds fr identifying dispsed assets Specific identificatin methd can determine asset year placed in service FIFO methd can determine ttal f assets dispsed with same recvery perid but unable t determine basis Mdified FIFO methd determine ttal f assets dispsed & unadjusted depreciable basis Mrtality dispersin table applies t mass assets LIFO methd nt permitted 39 GAA Electin GAA is an electin Irrevcable Made by checking bx n Frm 4562 Applies t each wner Cnslidated grup member Partnership S Crpratin 40 20
21 Plling Questin 3 Has yur cmpany ever made a general asset accunt electin? Yes N Nt sure 41 Late General Asset Accunt Electin Rev. Prc Allws taxpayer t make GAA electin fr assets acquired prir t year f change Flexibility t either deduct remaining basis f dispsed cmpnent & capitalize imprvement r cntinue t depreciate ld cmpnent & deduct therwise allwable repair Fr prperty n lnger wned 481(a) adjustment Fr prperty still wned mdified cut-ff methd 42 21
22 Late GAA Electin Qualifying Dispsitin Allws taxpayer t make late electin t recgnize gain/lss upn dispsitin f item in qualifying dispsitin Advantageus when imprvement t asset was capitalized resulting in cntinued depreciatin f ld & new cmpnent Change implemented with 481(a) adjustment Statistical sampling nt allwed Review depreciatin schedules fr capitalized repairs t identify deductin pprtunities 43 Late GAA Electin Example Facts Purchased building 6/1/2008 fr $20 millin Cst segregatin study determined cst allcated t rf is $100,000 On 10/1/2012, rf was repaired at cst f $125,000 Repair did nt result in betterment r restratin Accumulated depreciatin n riginal rf at 12/31/11 was $9,
23 Late GAA Electin Example Results Late GAA Electin Nt Made Old rf dispsed f with remaining tax basis f $91,000 New rf repairs capitalized & depreciated ver 39 years Late GAA Electin Made Cntinue t depreciate riginal rf The $125,000 repair cst is expensed Additinal deductin f $34,000 by making late GAA electin 45 Acquisitin & Prductin Csts General rule capitalize amunts paid t acquire r prduce UOP Includes transactin cst & defense/perfectin f title Repairs made befre UOP is placed in service are capitalized Interactin with de minimis rule 46 23
24 Transactin Csts General rule capitalize amunts paid t facilitate acquisitin r prductin f UOP Facilitative cst amunt paid in prcess f investigating r pursuing acquisitin Facts & circumstances Fact amunt wuld have been paid is relevant but nt determinative Emplyee cmpensatin & verhead nt included 47 Overhead & Emplyee Cmpensatin Taxpayer may elect t capitalize verhead & emplyee cmpensatin Electin made separately fr each transactin, applied separately t verhead & labr Made by capitalizing csts n timely filed return in year csts are paid S Crpratin & partnerships file electin Electin may nly be revked by requesting PLR frm IRS 48 24
25 Inherently Facilitative Cst Transprting prperty Appraisal csts Cst t negtiate terms r structure including tax advice Applicatin fees & bidding Preparing & reviewing transactin dcuments Examining & evaluating title Regulatry apprval & permits Cnveyance csts & sales & transfer taxes Finder s fees & brker s cmmissins Architectural, gelgical, engineering, envirnmental r inspectin csts IRC Sectin 1031 exchange qualified intermediary services 49 Real Prperty Acquisitin Csts Csts t investigate acquisitin f real prperty May be deducted if nt inherently facilitative Inherently facilitative csts must be capitalized Acquisitin f real & persnal prperty in single transactin Csts investigating acquisitin f persnal prperty Reasnable allcatin methd may be used t determine csts relating t real prperty & persnal prperty Amunts paid t defend r perfect title must be capitalized 50 25
26 Plling Questin 4 Csts incurred t facilitate an acquisitin f prperty shuld generally be capitalized True False Nt sure 51 Reg. Example Real Prperty Transactin Csts Facts X is retailer that wants t acquire land fr purpse f building new distributin facility fr its prducts X cnsiders varius prperties n highway A in state B X incurs fees frm architect fr advice t evaluate suitability f ptential sites Cnclusin X must capitalize architect fees as cst t acquire land because they are inherently facilitative 52 26
27 Reg. Example Real Prperty Transactin Csts Facts Assume same facts as previus example, except X incurs fees frm architect t prepare preliminary flr plans fr building t cnstruct n ne f the ptential sites Cnclusin Architect s fees are Nt inherently facilitative t acquisitin f land Allcable as cnstructin csts f building under Sectin 263A X des nt capitalize architect fees as amunts paid t acquire land, but instead must capitalize these csts under Sectin 263A UNICAP rules 53 Reg. Example Facts Real Prperty Acquisitin Csts Facts X wns several retail stres & decides t examine feasibility f pening a new stre in city A In Octber f Year 1, X hires develpment cnsulting firm t study city A which includes perfrmance f market surveys, evaluatin f zning & envirnmental requirements, preparatin f preliminary reprts & recmmendatins fr areas X shuld cnsider as lcatin fr new stre In December f Year 1, X cntinues t cnsider whether t purchase real prperty in city A & which prperty t acquire. X hires appraiser t perfrm appraisals n tw different sites t determine fair ffering price fr each site In March f Year 2, X decides t acquire ne f the sites fr lcatin f its new stre. At the same time, X determines nt t acquire ther site 54 27
28 Reg. Example Cnclusin Real Prperty Acquisitin Csts Cnclusin X is nt required t capitalize amunts paid t develpment cnsultant in Year 1 because they Relate t activities perfrmed in the prcess f determining whether t acquire real prperty & which real prperty t acquire Are nt inherently facilitative X must capitalize amunts paid t appraiser in Year 1 because appraisal csts are inherently facilitative csts In Year 2, X must include appraisal csts allcable t prperty acquired in basis f prperty acquired & may recver appraisal csts allcable t prperty nt acquired 55 Transitin Rules t Implement Repair Regs Revenue Prcedures Materials & supplies Repairs & maintenance Capital expenditures Tangible prperty acquisitin & imprvement csts De minimis rule Revenue Prcedure Dispsitins f tangible prperty Late GAA electin Late GAA qualifying dispsitin electin 56 28
29 Transitin Rules t Implement Repair Regs All autmatic changes Applicable fr tax years beginning n r after January 1, 2012 Nrmal scpe restrictins d nt apply fr first tw tax years beginning after December 31, 2011 Taxpayer receives audit prtectin fr prir years Certain changes implemented with 481(a) adjustment while thers use cut-ff methd r mdified cut-ff methd Statistical sampling allwed fr certain 481(a) adjustment calculatins Dn t frget abut 263A impact! 57 What Yu Need t D Nw Meet with BKD tax advisr Tailr rules t yu Discern written capitalizatin plicy Are nnqualified items expensed? Determine accunts repairs expensed t Dcument decisin prcesses Are threshlds exceeded? Scrub depreciatin schedules Ptential additinal tax write-ffs Evaluate benefits cst segregatin Prepare strategy accunting methd changes 58 29
30 Jeffrey Wilmes Partner Rick Carrier Manager Jim Still Senir Manager Cntinuing Prfessinal Educatin (CPE) Credits BKD, LLP is registered with the Natinal Assciatin f State Bards f Accuntancy (NASBA) as a spnsr f cntinuing prfessinal educatin n the Natinal Registry f CPE Spnsrs. State bards f accuntancy have final authrity n the acceptance f individual curses fr CPE credit. Cmplaints regarding registered spnsrs may be submitted t the Natinal Registry f CPE Spnsrs thrugh its website: The infrmatin in BKD webinars is presented by BKD prfessinals, but applying specific infrmatin t yur situatin requires careful cnsideratin f facts & circumstances. Cnsult yur BKD advisr befre acting n any matters cvered in these webinars
31 CPE Credit Up t 1 CPE credit will be awarded upn verificatin f participant attendance; hwever, credits may vary depending n state guidelines Fr questins, cmplaints r cmments regarding CPE credit, please the BKD Learning & Develpment Department at training@bkd.cm 61 31
KBKG Tax Insight: Retail/Restaurant Industry Safe Harbor Under Tangible Property Regulations
KBKG Tax Insight: Retail/Restaurant Industry Safe Harbr Under Tangible Prperty Regulatins Authr: Jhn Hanning, CCSP, MBA C Authr: Lester Ck, CCSP, ASA The IRS recently issued Revenue Prcedure 2015 56 prviding
More informationThe Bannister Team Prepared for: Compliments of:
Prepared fr: Cmpliments f: The Bannister Team 2338 N. Lp 1604 W. Suite 120 San Antni, TX 78248 The fllwing infrmatin will assist yu in understanding hw t purchase a gvernment-wned hme. Anyne can buy a
More informationImplementing the New Lease Accounting Standard
The public entity 1 adptin deadline fr the new guidance in Accunting Standards Update (ASU) 2016-02, Leases (Tpic 842) is drawing clser. Implementatin and dcumentatin theref will be a significant undertaking
More informationMOTION NO. M Beacon Hill Station TOD Property Final Transaction Agreements PROPOSED ACTION
MOTION NO. M2018-170 Beacn Hill Statin TOD Prperty Final Transactin Agreements MEETING: DATE: TYPE OF ACTION: STAFF CONTACT: Bard 12/20/2018 Final Actin Dn Billen, Executive Directr, PEPD Brke Belman,
More informationLessor Presentation & Disclosure Requirements
Lessr Presentatin & Disclsure Requirements The public entity 1 adptin deadline fr the new guidance in Accunting Standards Update (ASU) 2016-02, Leases (Tpic 842), is drawing clser. This is the first majr
More informationINSPECTION SERVICE AGREEMENT WITH RESPECT TO A CHIEFLY RESIDENTIAL IMMOVABLE SAMPLE
1. PARTIES Page 1 f 4 ISA-1.6 INSPECTION SERVICE AGREEMENT WITH RESPECT TO A CHIEFLY RESIDENTIAL IMMOVABLE BETWEEN: Represented by: (Hereinafter referred t as THE INSPECTOR) Member N. Fr the exclusive
More informationPlenary three: How to calculate and apportion service charges effectively
Leasehlder and Tenant Service Charges Cnference Plenary three: Hw t calculate and apprtin service charges effectively Speaker: Chair: David Hunter Partner, Beevers and Struthers Steve Michaux Grup Directr
More informationAPPLICATION DEADLINE PINNACLE AWARDS CELEBRATION THURSDAY JANUARY 17, 2019, 5:00 PM THURSDAY. MARCH 21, 2019 Carlos Hellenic Center Ballroom
Rules fr the 2018 Prductin Year APPLICATION DEADLINE THURSDAY JANUARY 17, 2019, 5:00 PM PINNACLE AWARDS CELEBRATION THURSDAY MARCH 21, 2019 Carls Hellenic Center Ballrm DeKalb Assciatin f REALTORS 1. ELIGIBILITY
More informationThe Corporation of the City of Stratford
The Crpratin f the City f Stratfrd Plicy Manual P.3 Municipal Prperty Dept: Crprate Services Cmmittee: Finance and Labur Relatins Sale and Other Dispsitin f Land Adpted: December 17, 2007 Amended: August
More informationFACT SHEET Residential, Business, and Wind & Solar Resource Leasing on Indian Land Final Rule
FACT SHEET Residential, Business, and Wind & Slar Resurce Leasing n Indian Land Final Rule The Bureau f Indian Affairs (BIA) has finalized revisins t 25 CFR 162, Leases and Permits, t replace the nn-agricultural
More informationReclaimed Land A guide for developers applying for an interest in reclaimed land under the Marine and Coastal Area Act 2011
Reclaimed Land A guide fr develpers applying fr an interest in reclaimed land under the Marine and Castal Area Act 2011 February 2014 1 Intrductin This guide explains hw yu as a develper - can apply fr
More informationDRAFT 1. GENERAL INFORMATION 2. APPLICATION INSTRUCTIONS
Department f Cnsumer and Regulatry Affairs Instructins and General Infrmatin Fr Certificate f Inclusinary Zning Cmpliance (CIZC) Applicatin and Penthuse Affrdable Husing Addendum (last revised, 5.20.16)
More informationPinnacle Award Rules. [Type the document subtitle] 2018 Event. Pinnacle Award Rules. DeKalb Association of REALTORS
[Type the dcument subtitle] 2018 Event Pinnacle Award Rules DeKalb Assciatin f REALTORS 1. ELIGIBILITY Any emplyee r independent cntractr (fficer r therwise) f any real estate brker (individual r firm)
More informationSAMPLE SELLER PROPERTY QUESTIONNAIRE ADDENDUM
SELLER PROPERTY QUESTIONNAIRE ADDENDUM This frm was created by the Greater San Dieg Assciatin f REALTORS and is intended fr use primarily in the San Dieg Cunty area. This frm is nt cvered by the C.A.R.
More informationBUYER HANDBOOK. my purpose. I provide high-end service for the Nashville area home buyer.
BUYER HANDBOOK W E N DY M O N DAY R E A LT O R my purpse I prvide high-end service fr the Nashville area hme buyer. High-end desn t mean the mst expensive. It means delivering the best pssible service
More informationPROPOSAL Architectural Services
McCarthy LePage Architects, PC 48 Wheeler Avenue, Flr 2 Pleasantville, New Yrk 10570 T. 914.747.1177 F. 914.747.0049 inf@fivecat.cm www.fivecat.cm This Agreement is the ffer f McCarthy LePage Architects,
More informationREQUEST FOR PROPOSAL DESIGN-BUILD Request for Proposal No Campbell Creek Estuary Natural Area: Wildlife Overlooks and Rustic Fence
REQUEST FOR PROPOSAL DESIGN-BUILD Request fr Prpsal N. 2013-01 Campbell Creek Estuary Natural Area: Wildlife Overlks and Rustic Fence Prpsal Deadline Due by: Mnday, July 8 at 4:00 PM Alaska Standard Time
More informationCITY OF TAVARES COMMERCIAL BUILDING PERMIT APPLICATION CHECKLIST
' America's S0ap1an0 City- CITY OF TAVARES COMMERCIAL BUILDING PERMIT APPLICATION CHECKLIST Please read the fllwing requirements. Yur signature n this frm verifies that yu have cmpleted this applicatin
More informationCity of Surrey ADDITIONAL PLANNING COMMENTS File:
City f Surrey ADDITIONAL PLANNING COMMENTS File: 7910-0151-00 PROPOSAL: Planning Reprt Date: April 18, 2011 Subdivisin within ALR under Sectin 946 f the Lcal Gvernment Act in rder t allw subdivisin f 4.16
More informationLEGAL BRIEF FORECLOSURE ON RENTAL PROPERTY JANUARY 2016
LEGAL BRIEF FORECLOSURE ON RENTAL PROPERTY JANUARY 2016 PREPARED BY NELLIS LAW CENTER, 4428 England Ave (Bldg 18), Nellis AFB, Nevada 89191-6505 702-652-5407, Appt. Line 702-652-7531 If yu rent prperty
More informationTHE PROCESS OF PURCHASE OF A PROPERTY IN SPAIN
PRACTICAL GUIDE JANUARY 2014 THE PROCESS OF PURCHASE OF A PROPERTY IN SPAIN The acquisitin f prperties in Spain implies a number f legal bligatins. If yu decide t purchase a prperty in Spain, which is
More informationCity of Richmond Rent Control and Just Cause for Eviction. Fact Sheet
Page 1 City f Richmnd Rent Cntrl and Just Cause fr Evictin Fact Sheet As f: Octber 15, 2015 NOTE: On September 3, 2015, prpnents f a referendum n the Rent Cntrl and Just Cause fr Evictin rdinance timely
More informationApplications Skill Checks
Applicatins Skill Checks Use these questins t understand hw t extract key issues and apply ptential slutins that will be similar t the Part II CAM exam. Present Cnditin Sample 1: A new prperty in the neighbrhd
More informationMANUFACTURED HOUSING. TIB is excited to announce that we are now accepting CONVENTIONAL CONFORMING MANUFACTURED HOUSING Loans
TIB The Independent BankersBank, N.A. www.tib.bank January 4, 2019 MANUFACTURED HOUSING TIB is excited t annunce that we are nw accepting CONVENTIONAL CONFORMING MANUFACTURED HOUSING Lans Please see attached
More informationNassau County Department of Planning & Economic Opportunity Nassau Place Yulee, Florida 32097
Nassau Cunty Department f Planning & Ecnmic Opprtunity 96161 Nassau Place Yulee, Flrida 32097 Tac E. Ppe, AICP Directr APPLICATION AND INSTRUCTIONS FOR FUTURE LAND USE AMENDMENT LESS THAN TEN (10) ACRES
More informationMiFID II FAQs. For Advisers, Discretionary Portfolio Managers and Product Providers. Praemium Administration Limited
MiFID II FAQs Fr Advisers, Discretinary Prtfli Managers and Prduct Prviders Praemium Administratin Limited Praemium Administratin Ltd is authrised and regulated by the Financial Cnduct Authrity under reference
More informationMid-state association of realtors, inc. The Association with the Personal Connection 73 East Main St. Plainville, CT 06062
MEMBERSHIP APPLICATION - REALTOR AGENT GENERAL INFORMATION Name (as it appears n yur license): Name (as yu wish it t appear n rster): Firm Name: Firm Address: (Street) (City) (State) (Zip Cde) Firm Phne
More informationStrategic Planning for RAD Conversions. Thursday, April 6, 2017
Strategic Planning fr RAD Cnversins Thursday, April 6, 2017 Presenters Tm Davis, Directr f the Office f Recapitalizatin, Office f Multifamily Husing Prgrams, U.S. Department f Husing and Urban Develpment
More informationPolicy date October 2015 Document version Version 3 National Operations Manager Review date October 2018
Plicy Dcument Gd Neighbur Plicy sectin: 1.0 Plicy: 1.2.14 Sectin name: Establishing and Maintaining Tenancies Dcument name Gd Neighbur Applicability Missin Australia Husing Authrisatin Senir Management
More informationProcedure for an Permit Application For a Park Model Home or Mobile Home
Prcedure fr an Permit Applicatin Fr a Park Mdel Hme r Mbile Hme The fllwing items are required and frm part f a cmplete applicatin: 1. Letter f permissin frm the Park Owner. 2. If yu are ding any new cnstructin
More informationStudio $3875 $3875 $7, bedroom single $4125 $4125 $ bedroom double $3200 $3200 $6400
What is Haymarket Landing? Haymarket Landing is a unique pprtunity fr UWEC students t be part f the dynamic revitalizatin f dwntwn Eau Claire. This six stry brand new building will ffer first flr retail
More informationGOLDEN ISLES ASSOCIATION OF REALTORS 2019 CIRCLE OF EXCELLENCE APPLICATION FORM
LAST NAME FIRST GOLDEN ISLES ASSOCIATION OF REALTORS 2019 CIRCLE OF EXCELLENCE APPLICATION FORM TO: ADMISSION COMMITTEE-CIRCLE OF EXCELLENCE I hereby make applicatin fr membership t the Circle f Excellence
More informationSubdivisions Made Easy. Subd ivisions. Checklist. By Dyrnphna Boholt
Subdivisins Made Easy Subd ivisins Checklist By Dyrnphna Bhlt Subdivisins Made Easy WHA T TO LOOK FOR? Research Cnduct nline searches t determine yur areas f interest Obtain maps and zning infrmatin frm
More informationAPPLICATION. Fee Simple Subdivision Bare Land Strata Conversion of Existing Building into Strata Units
385 Birch Avenue P.O. Bx 340 100 Mile Huse British Clumbia Canada V0K 2E0 T: 250.395.2434 F: 250.395.3625 E: district@dist100milehuse.bc.ca APPLICATION Fee Simple Subdivisin Bare Land Strata Cnversin f
More informationSite Modification Process for Alcova Reservoir and Pathfinder Reservoir, Natrona County, Wyoming Leaseholders Revised October 6, 2016
Site Mdificatin Prcess fr Alcva Reservir and Pathfinder Reservir, Natrna Cunty, Wyming Leasehlders Revised Octber 6, 2016 PRIOR t any cnstructin r grund disturbance n a leased lt at Alcva Reservir r Pathfinder
More informationW yoming M ultiple L isting S ervice
W yming M ultiple L isting S ervice 951 Werner Ct., Suite 290 Casper, WY 82601 Phne (307) 237-1670 Fax (307) 235-0018 Email: cmls@tribcsp.cm www.wymingmls.cm Subscriber Membership Applicatin Packet f the
More informationModule Three - Application of the Method The Seven-Step Method Detail of Measurement Key Points to Remember...
Cntents Intrductin Disclaimer... 3 Quizzes... 3 FAQs... 3 e-mail a Questin... 4 Certificate f Cmpletin... 4 Cntinuing Educatin Credits... 4 Technical Supprt... 4 Mdule One - Overview f the Standard...
More information4 LIHTC ONLY, WITH AT LEAST 8 YEARS OF THE ORIGINAL 15-YEAR IRS COMPLIANCE PERIOD REMAINING (AKA NEW LIHTC)
Affrdable Husing Data Guidance Fr All Multifamily Prperties with Incme r Rent Restrictins (nt just units in prperties meeting Fannie Mae s Multifamily Affrdable Husing (MAH) definitin Table f Cntents Page
More informationMembership Fees 2018 Broker
Membership Fees 2018 Brker Annual membership dues Includes Lcal, Flrida Realtrs, Natinal Assciatin f Realtrs (Annual dues are pr-rated n a mnthly basis. This applicatin is t be used by NEW Members f this
More informationIslington & Shoreditch Housing Association (ISHA) Relationship Breakdown Policy
Islingtn & Shreditch Husing Assciatin (ISHA) Relatinship Breakdwn Plicy 1. Plicy Statement This plicy utlines Islingtn & Shreditch Husing Assciatin s (ISHA) apprach t dealing with relatinship breakdwn
More informationChapter 6 Acquisition
Chapter 6 Acquisitin Intrductin The Unit f General Lcal Gvernment (UGLG) is required t cmply with the acquisitin and relcatin plicies and prcedures as set frth in the Unifrm Relcatin Assistance and Real
More informationRESIDENTIAL BUILDING PERMIT REQUIREMENTS
CITY OF BLANCHARD 122 N. MAIN BLANCHARD, OKLAHOMA 73010 (405) 485-9392 RESIDENTIAL BUILDING PERMIT REQUIREMENTS Building permits are required fr all prperty imprvements including additins t existing structures.
More informationOhio Department of Transportation Testimony to the Judiciary Committee of the Ohio House on House Bill 5 (Eminent Domain)
Testimny t the Judiciary Cmmittee f the Ohi Huse n Huse Bill 5 (Eminent Dmain) April 19, 2007 DIRECTOR JAMES G. BEASLEY Chairman Blessing, ranking member Harwd and ther members f the Judiciary, my name
More informationREQUEST FOR PROPOSALS FOR ARCHITECTURAL SERVICES
REQUEST FOR PROPOSALS FOR ARCHITECTURAL SERVICES Cathedral Church f St Paul Site, 2 Cherry Street Burlingtn April 13, 2015 Cathedral Square (CSC) (Cnsultant) is wrking with the Cathedral Church f St Paul
More informationScreening of Residential Land: Questions and Answers
Screening f Residential Land: Questins and Answers Wh des the plicy apply t? 1. Wh des the plicy apply t? The plicy applies t all verseas persns, with sme exceptins. Specifically: New Zealand citizens
More informationAbstract Our project analyzes the water use of apartment complexes in the City of Davis. We
Apartment Cmplexes and Water Cnservatin in the City f Davis By Nicle Dunkley, Sam Mffitt, Janna Ortiz, and William Wang Abstract Our prject analyzes the water use f apartment cmplexes in the City f Davis.
More informationOpportunity Description: Assistant Property Manager Location: Office in Menlo Park, CA
KILROY REALTY CORPORATION 12200 West Olympic Blvd., Suite 200 Ls Angeles, CA 90064 Opprtunity Descriptin: Assistant Prperty Manager Lcatin: Office in Menl Park, CA Abut Kilry Realty Crpratin Kilry Realty
More informationGeneral Instructions. Commercial Property Inspections. Ruth Johnson - Training
General Instructins Cmmercial Prperty Inspectins Ruth Jhnsn - Training 17 Cntents General Instructins Cvius Cmmercial Prperty Inspectins... 3 Intrductin:... 3 Inspectin Scheduling Prtcl:... 3 Overview
More informationTERMINATION OF TENANCIES FOR TENANT DEFAULT RESULTS OF FORFEITURE OF LEASES QUESTIONNAIRE
TERMINATION OF TENANCIES FOR TENANT DEFAULT RESULTS OF FORFEITURE OF LEASES QUESTIONNAIRE Overview In January 2004 the Law Cmmissin undertk a cnsultatin n the pssible refrm f a landlrd s means f terminating
More informationTO LET. Town Centre Retail Premises. Shop Unit 10, Manchester Chambers, Oldham OL1 1LF.
TO LET Twn Centre Retail Premises Shp Unit 10, Manchester Chambers, Oldham OL1 1LF Lcated in a Twn Centre psitin Adjacent t Spindles Shpping Centre Cvered arcade walk way t frnt Clse t the Central Bus
More informationGRADUATE HOUSING CONTRACTS
2018-2019 GRADUATE HOUSING CONTRACTS IMPORTANT DATES & PROCESSES February 28 March 28, 2018 ONLINE GRADUATE HOUSING INTENTION (GINT) Between February 28 and March 28, 2018, ALL Graduate and Family Husing
More informationRepresentative Alissa Keny-Guyer, Chair House Committee on Human Services and Housing Oregon State Legislature 900 Court Street Salem, OR 97301
PO Bx 28454 Prtland, OR 97228 PHONE: (503) 626-8197 apa@regnapa.rg http://www.regnapa.rg Mnday, March 13, 2017 Representative Alissa Keny-Guyer, Chair Huse Cmmittee n Human Services and Husing Oregn State
More informationHINDU AMERICAN RELIGIOUS INSTITUTE 301 Steigerwalt Hollow Road, New Cumberland PA (717)
HINDU AMERICAN RELIGIOUS INSTITUTE 301 Steigerwalt Hllw Rad, New Cumberland PA 17070 (717) 774-7750 www.haritemple.rg haritemple@gmail.cm TEMPLE LOWER LEVEL HALL USE AGREEMENT Please cmplete the frm belw
More informationRoom Selection FAQ s
2018 2019 Rm Selectin FAQ s What are the imprtant dates t knw? Residency Requirement: As a fur year residential liberal arts cllege, all students are required t live n campus. The release prcess t live
More informationCOUNCIL STAFF REPORT. City Council Members
COUNCIL STAFF REPORT CITY COUNCIL f SALT LAKE CITY TO: City Cuncil Members FROM: Nick Tarbet Plicy Analyst DATE: September 11, 2018 Item Schedule: 1 st Briefing: April 10, Sept 11 2 nd Briefing: May 1,
More informationABA Staff Analysis: Interim Final Rule Amending Regulation Z: Rules Regarding Appraisal Independence (75 F.R )
ABA Staff Analysis: Interim Final Rule Amending Regulatin Z: Rules Regarding Appraisal Independence (75 F.R. 66554-66587) Nvember 2010 Summary The Federal Reserve Bard, n Octber 28, 2010, published interim
More informationSingle Drawer Accountability (SDA) (NON POS) R2 and R4 Hour Offices Conversion Guide Instructions
Single Drawer Accuntability (SDA) (NON POS) R2 and R4 Hur Offices Cnversin Guide Instructins The USPS POStPlan requires Administrative Pst Offices with Remtely Managed Pst Offices (RMPO) pen 2 and 4 hurs
More informationSELLER DISCLOSURE STATEMENT UNIMPROVED PROPERTY
Seller Disclsure Statement-Unimprved Page 1 f 6 SELLER: Carl Bck Lynn Bck Seller seller T be used in transfers f unimprved residential real prperty, including prperty zned fr residential use that is nt
More informationBoard of Regents Meeting November 30-December 1, 2006 Agenda Item #32 Arizona State University EXECTIVE SUMMARY Page 1 of 8
EXECTIVE SUMMARY Page 1 f 8 ACTION ITEM: ISSUE: Pursuant f ABOR Plicy 7-204 and 7-207, seeks apprval in the alternative (i) t sell, (ii) t lease fr a lng term r (iii) t lease with a sale prvisin the apprximately
More informationHousing Guide
Husing Guide 2016-2017 A guide fr students mving int private rented sectr accmmdatin Please nte: This bklet has been prduced by Bltn Students Unin. All infrmatin in this bklet was crrect at the time f
More informationUnderwriting Guidelines (USDA Loans)
DOCUMENT OVERVIEW Purpse The fllwing dcument describes the respnsibilities and requirements f the Carringtn Mrtgage Services, LLC (CMS) USDA Certified Underwriter when reviewing and underwriting United
More informationTO LET. Town Centre Offices Flexible Terms. First & Second Floor Offices, Manchester Chambers, Oldham OL1 1LF.
TO LET Twn Centre Offices Flexible Terms First & Secnd Flr Offices, Manchester Chambers, Oldham OL1 1LF Twn Centre lcatin Offices available n tw flr levels Available either as a whle r in part Clse t the
More informationStaff Report. Andrea Ouse, Director of Community and Economic Development
7.a Staff Reprt Date: Nvember 13, 2018 T: Frm: Reviewed by: Prepared by: Subject: City Cuncil Valerie J. Barne, City Manager Andrea Ouse, Directr f Cmmunity and Ecnmic Develpment Abhishek Parikh, Transprtatin
More informationBarnes Walker, Chartered 3119 Manatee Avenue West, Bradenton, Florida Ph: (941) ; F: (941) SORTING OUT SHORT SALES:
Barnes Walker, Chartered 3119 Manatee Avenue West, Bradentn, Flrida 34205 Ph: (941) 741-8224; F: (941) 708-3225 SORTING OUT SHORT SALES: USING PRELIMINARY TITLE SEARCHES TO DECIDE WHEN TO TAKE LISTINGS
More informationBOUNDARY LINE ADJUSTMENT
BOUNDARY LINE ADJUSTMENT FORM Yakima Cunty Public Services 128 Nrth Secnd Street Furth Flr Curthuse Yakima, Washingtn 98901 (509) 574-2300 1-800 572-7354 FAX (509) 574-2301 www.c.yakima.wa.us Revised 01/06/2016
More informationOFFICE OF THE CITY ATTORNEY
OFFICE OF THE CITY ATTORNEY DATE: January 17, 2019 TO: FROM: SUBJECT: City Cuncil City Attrney s Office Legal Analysis f Prpsed POPs Charter Amendment The President f Cuncil has asked the City Attrney
More informationMarch 17, 2015 RICHLAND COUNTY RIGHT OF WAY POLICY
March 17, 2015 RICHLAND COUNTY RIGHT OF WAY POLICY Dates f Adptin and Amendment Actins RICHLAND COUNTY RIGHT OF WAY POLICY Page 1 f 24 Adpted by Richland Cunty Cuncil March 17, 2015 Page 2 f 24 INTRODUCTION
More informationBarnstable Municipal Airpolt Commission. Barnstable Municipal Airport Improvements Project Barnstable Municipal Airport
3225 MAIN STREET P.O. BOX 226 BARNSTABLE, MASSACHUSETTS 02630 (508) 362 3828 Fax (508) 362-3136 www.capecdcmmissin.rg CAPE COD COMMISSION Date: August 25, 2011 T: Frm: Re: Applicant: Daniel W. Sants, Chairman
More informationUnderwriting Guidelines (USDA Loans)
OVERVIEW Purpse The fllwing dcument describes the respnsibilities and requirements f the Carringtn Mrtgage Services, LLC (CMS) USDA Certified Underwriter when reviewing and underwriting United States Department
More informationResidence Hall Room Lease & Board Contract,
Clby-Sawyer Cllege Residence Hall Rm Lease & Bard Cntract, 2018-19 1. Clby-Sawyer Cllege agrees t assign and lease t the student space fr living in a residence hall r ther cllege husing fr the academic
More informationWelcome to this presentation by GROUPEMENT DES ASSUREURS AUTOMOBILES
Welcme t this presentatin by GROUPEMENT DES ASSUREURS AUTOMOBILES Speaker GAA Daniel Rdrigue Quality Cntrller, Heavy Vehicles 2 GAA 3 GAA s Missin and Mandates 4 In Brief, GAA Guarantees access t aut insurance
More informationTENANCY APPLICATION GUIDE TO COMPLETION
TENANCY APPLICATION GUIDE TO COMPLETION RAY WHITE REAL ESTATE WELCOMES YOUR APPLICATION AND ANY QUERIES YOU MAY HAVE. THE FOLLOWING INFORMATION AND CHECKLIST WILL ASSIST YOU TO COMPLETE THE TENANCY APPLICATION
More informationFinal Repair Regulations and the Impact on Owners of Investment Real Estate
Tom Scarpello Managing Partner 877.410.5040 Final Repair Regulations and the Impact on Owners of Investment Real Estate On September 13, 2013, the IRS released final regulations providing comprehensive
More information1. Lowe s Home Centers, Inc. v. Washington Cty. Bd. of Revision, 2016-Ohio-372 (February 4, 2016)
Abbreviatins: P/O = Prperty Owner BOE = Bard f Educatin BOR = Bard f Revisin BTA = Bard f Tax Appeals CAV = Cmplaint Against Valuatin TY = Tax Year 1. Lwe s Hme Centers, Inc. v. Washingtn Cty. Bd. f Revisin,
More informationHISTORIC PRESERVATION FINANCIAL INCENTIVES
HISTORIC PRESERVATION FINANCIAL INCENTIVES Financial incentives fall int fur majr categries: federal rehabilitatin tax credits, lcal incentives, lw-interest lans, and grants. Of these categries, grants
More informationCITY OF LOS ANGELES CALIFORNIA
MERCEDES M. MARQUEZ GENERAL MANAGER PUBLIC COUNTERS 3550 WILSHIRE BOULEVARD 15'"FLOOR Ls ANGELES, CA 90010 6640 VAN NUYS BOULEVARD VAN NUYS, CA 91405 3415 SUTH SEPULVEDA BOULEVARD SUITE 150 Ls ANGELES,
More informationTOWN OF BASHAW. Bylaw A bylaw to regulate the development and use of land and buildings
TOWN OF BASHAW Bylaw 675-2004 A bylaw t regulate the develpment and use f land and buildings Pursuant t Part 17 f the Municipal Gvernment Act, the Cuncil f the Twn f Bashaw, duly assembled, hereby enacts
More informationHow to Make Auctions of Public Land
Hw t Make Auctins f Public Land Successful? Olga Kaganva, PhD, CRE, FRICS The Urban Institute kaganva@urban.rg THE WORLD BANK ANNUAL BANK CONFERENCE ON LAND POLICY AND ADMINISTRATION Washingtn, DC April
More informationIntroduction. Student Comments. Welcome to Sedley Court. High quality student accommodation
Welcme t Sedley Curt High quality student accmmdatin Intrductin http://www.anuk.rg.uk Sedley Curt prvides accmmdatin fr 150 students. This purpse built cmplex, managed by Aldwyck Husing Grup, prvides accmmdatin
More informationACEP-ALE Program TIP SHEET FOR MICHIGAN APPLICANTS
ACEP-ALE Prgram TIP SHEET FOR MICHIGAN APPLICANTS ACEP-ALE At a Glance Agricultural Cnservatin Easement Prgram Agricultural Land Easements: ACEP-ALE is a vluntary prgram f the United States Department
More informationFEASIBILITY REPORT. For The Issuance of Not to Exceed $3,000,000 Principal ~mount
FEASIBILITY REPORT Fr The Issuance f Nt t Exceed $3,000,000 Principal ~munt f PRONGHORN RANCH COMMUNITY FACILITIES DISTRICT (PRESCOTT VALLEY, ARIZONA) GENERAL OBLIGATION BONDS, SERIES 2002 February 15,
More informationPurpose. ARDI Registration Process
Purpse This dcument is a step-by-step guide t help yu thrugh the ARDI Team Registratin Prcess. This year s team registratin prcess is ALL electrnic! ARDI will cntinue t use a web-based team registratin
More informationAnnexation, Zoning, and Development Manual Updated December 2018
Annexatin, Zning, and Develpment Manual Updated December 2018 NOTE: Infrmatin cntained within this dcument is intended t assist the public with the City s annexatin, zning, and develpment prcesses. The
More informationHAMILTON STREET CORRIDOR
HAMILTON STREET CORRIDOR MASTER PLAN UPDATE TOWNSHIP OF FRANKLIN Smerset Cunty, New Jersey April 2015 HAMILTON STREET CORRIDOR MASTER PLAN UPDATE TOWNSHIP OF FRANKLIN Smerset Cunty, New Jersey Prepared
More informationShared Equity Ownership Initiative
Shared Equity Ownership Initiative Hmewnership remains a majr gal fr lw and mderate incme husehlds seeking t increase husing stability, independence and wealth. Affrdable hme wnership remains a majr gal
More informationCertified International Property Specialist (CIPS) DESIGNATION APPLICATION
Certified Internatinal Prperty Specialist (CIPS) (NRDS ID is required fr U.S. members. Please cntact yur lcal bard/assciatin if yu d nt knw yur ID number) Please type r print legibly TITLE: COMPANY NAME:
More informationHISTORIC PRESERVATION FINANCIAL INCENTIVES
HISTORIC PRESERVATION FINANCIAL INCENTIVES Financial incentives fall int fur majr categries: federal rehabilitatin tax credits, lcal incentives, lw-interest lans, and grants. Of these categries, grants
More informationSHORELINE ALTERATION/DREDGE AND FILL PERMIT APPLICATION
ORAN E C IUNT GOVERNMENT F I. 0 It I I) SHORELINE ALTERATION/DREDGE AND FILL PERMIT APPLICATION (In Accrdance with Orange Cunty Cde, Chapter 15. Article VI, and Chapter 33, Articles II and IV) Mail r Deliver
More informationDESCRIPTION STANDARDS, OBJECTIVES, AND INDICATORS REAL ESTATE (411) STUDENTS WILL UNDERSTAND THE ECONOMICS OF THE REAL ESTATE INDUSTRY.
DESCRIPTION Students will be intrduced t real estate basics that include the scpe f the real estate business, usage f land, land descriptin, wnership, cntracts, deeds, mrtgages, title searches and clses,
More informationSECURED TRANSACTIONS PROFESSOR COLIN MARKS ST. MARY'S UNIVERSITY SCHOOL OF LAW
SECURED TRANSACTIONS PROFESSOR COLIN MARKS ST. MARY'S UNIVERSITY SCHOOL OF LAW CHAPTER 1: DEFINITIONS AND CLASSIFIYING COLLATERAL A. Terms What des it mean t be secured? A secured transactin invlves a
More informationHomeowners Guide To Assignment of Mortgage Payments Sales
Hmewners Guide T Assignment f Mrtgage Payments Sales America s leading netwrk f nn-traditinal real estate authrities! Prvided By: Sellers that NEED TO SELL a prperty, but CANNOT AFFORD TO, because f the
More informationACCESSORY DWELLING UNIT ORDINANCE
ACCESSORY DWELLING UNIT ORDINANCE Planning Cmmissin April 23, 2018 Presentatin by: J. Ritterbeck, Senir Planner Advance Planning Divisin 2 Purpse f Hearing Receive staff presentatin Prvide additinal input
More informationLEVEL 6 UNIT 17 - CONVEYANCING SUGGESTED ANSWERS JUNE 2011
LEVEL 6 UNIT 17 - CONVEYANCING SUGGESTED ANSWERS JUNE 2011 Nte t Candidates and Tutrs: The purpse f the suggested answers is t prvide students and tutrs with guidance as t the key pints students shuld
More informationBUILDING CONSENT INFORMATION
BUILDING CONSENT INFORMATION Infrmatin n Prject Infrmatin Memranda, Building Cnsent Applicatins, Inspectins and Cde Cmpliance Certificate 1. The Building Act: The Building Act 2004 prvides fr the regulatin
More informationWhat s New on the Home Sharing Horizon?
What s New n the Hme Sharing Hrizn? Presented by Nrthern Califrnia: Mrgan Hurlbutt, Esq. and Melissa Ward, Esq. Suthern Califrnia: Christina Baine DeJardin, Esq. & Steve Rseman, Esq. I. Rental Restrictins:
More informationVENDOR REGISTRATION AND DISCLOSURE STATEMENT AND SMALL, WOMEN-, AND MINORITY-OWNED BUSINESS CERTIFICATION APPLICATION
WV-1 New Update REV. 09/26/18 STATE OF WEST VIRGINIA - PURCHASING DIVISION VENDOR REGISTRATION AND DISCLOSURE STATEMENT AND SMALL, WOMEN-, AND MINORITY-OWNED BUSINESS CERTIFICATION APPLICATION EXHIBIT
More informationI n v. e s t m e n t. i l d i n g. 3 - B u. Downtown Mixed-Use. o i. S a l. e P
3 - B u i l d i n g I n v e s t m e n t Dwntwn Mixed-Use S a l e P r t f l i Executive Summary CBRE, Inc., as exclusive advisr t the Seller, is pleased t ffer a cllectin f unique Prperties centered in
More informationPRE-DESIGN STUDY 2401 COLE PLACE. Mixed Use Development. 10 Attached Residential Units Parking Garage. and Retail Space
PRE-DESIGN STUDY 2401 COLE PLACE Mixed Use Develpment 10 Attached Residential Units Parking Garage and Retail Space PROJECT DATA: Prject Descriptin: Prject Address: Mixed Use Develpment (Cmmercial/Residential)
More informationPRE-DESIGN STUDY 6/26/ COLE PLACE ARSHIA ARCHITECTS 550 N LARCHMONT BLVD #100 LOS ANGELES, CA
PRE-DESIGN STUDY 6/26/17 2401 COLE PLACE ARSHIA ARCHITECTS 550 N LARCHMONT BLVD #100 LOS ANGELES, CA 90002 310.786.7876. OFFICE@ARSHIA.NET Arshia Architects, ltd hereby prvides, withut any representatin
More informationWorkshop Session Stress-Free Securitisation
Wrkshp Sessin Stress-Free Securitisatin CHC s Resurces Cnference 2014-10 th July 2014 Metrple Htel, Llandrindd Wells, Pwys Presented by Sharn Kirkham Partner and Head f Securitisatin THE DEVONSHIRES SECURITISATION
More information