AIRLINE TAXES: Local aviation operator not a “regularly scheduled airline” subject to central property tax assessment despite contract with UPS… Bidegaray affirmed (other grounds). [Read more…]
Oil/gas taxes, issue preclusion
OIL & GAS TAXES/ISSUE PRECLUSION: 2011 tax classification challenge not precluded by Sherlock’s ruling as to 2004 classification which was reversed on appeal without addressing “single & continuous property” issue… Newman reversed. [Read more…]
Road easement, adverse use, costs
ROAD EASEMENT/COSTS: Prescriptive easement over road established by adverse use… video conference, deposition costs properly taxed, all mediation costs improperly taxed… Jones affirmed, reversed (IOR I-3(d)). [Read more…]
Taxes, refinery assessment methods/procedures
TAXES: Challenges to methods/procedures for assessing coking/refinery properties must be raised administratively, not as declaratory action… Watters/Todd affirmed. [Read more…]
Property, adverse possession, sua sponte damages
PROPERTY: Cross-appeal timely under anomalous procedural background… adverse possession, gift, estoppel must be established by clear & convincing proof… sua sponte [Read more…]