Category: legal literature

A Queston About Filing Annual Returns Related to Property Tax Exemptions

"A taxpayer asks: Why must taxpayers file annual returns for some exemptions but not others?" This is a legal question, and the taxpayer should consult with an experience property tax attorney in his or her State, to make sure there is ...

Avoid a BIG TRAP in Florida Property Tax Appeals

Every state has different laws governing property taxes. One of the fundamentals is to know which one of two principles applies for all that follows should be consistent with the correct fundamental. Florida is a value in exchange state. That means ...

Problems That Arise At TRIM Time – and Solutions

  First - Scribner's errors can occur given the long strings of numbers involved in parcel identification numbers. The solution is to file Value Adjustment Board petitions early enough to discover inadvertent errors in those numbers, and to correct them, well ...

DOR Proposes To Change Time Calculations

A notice, just sent out by the Florida Department of Revenue, fixes a problem of many years. Although almost every other form of deadlines for submissions of tax-related forms extends to the next business day, up to now BY RULE ...

Department of Revenue Value Adjustment Board Training – Changes to 2013 Draft

From Miami to Tallahassee, and places in between, there was an uproar over the 2013 Value Adjustment Board Training draft. More than 100 pages had been deleted. There was no redlined copy so everyone could follow what changed and what ...

From the State of Florida’s Code Of Ethics

Agency - now there's an idea! Sounds like fiduciary. Section 112.311 (6), Florida Statutes It is declared to be the policy of the state that public officers and employees, state and local, are agents of the people and hold their positions for ...

New WebSite – Great Reference For Statutes

Go to www.sunshinestatutes.com for the latest, and really interesting, annotated version of Florida Statutes. Should make it easier for everyone, attorneys included, to find not only the current language but also the history of various state laws.

Florida Property Tax Activities

Lots of activity in Florida regarding property tax policies. Local assessors are completing tax rolls for submission to the Department of Revenue. Many jurisdictions have sent their data to the State which is very busy reviewing information. DOR has until the ...

Ohio Supreme Court On What Is a Tax and What Is a Fee

Case No. 2010-1548 The Drees Company et al. v. Hamilton Township, Ohio, et al. http://www.supremecourt. ohio.gov/PIO/summaries/ 2012/0531/101548.asp

Big Step Forward For Florida Taxpayers

For the first time, to the best of our knowledge, the Florida Department of Revenue filed a brief on behalf of a Florida taxpayer. There is a Homestead Exemption case before the Supreme Court. DOR agrees with the legal positions ...