PROPERTY TAXES: Challenge to DOR’s authority to require counties to “bank” school equalization mills exceeding the statutory cap in one year and apply them to reach the cap in subsequent years rejected… Opinion & Order. [Read more…]
BI 2 property tax revision, separate-vote requirement
INITIATIVE: BI 2 to revised property taxation properly rejected for violation of separate-vote requirement… Opinion & Order. [Read more…]
Taxes, resort services fee, forfeited guest deposits
TAXES: Resort services fee not subject to Lodging Facilities Use Tax but subject to Sales Tax… forfeited guest deposits not subject to either tax… Berger affirmed. [Read more…]
Property taxes, condemned water company tax refund
PROPERTY TAXES: Condemned water company’s request for tax refund properly denied, but because proration did not occur in condemnation proceeding, not on grounds of unjust enrichment… Halligan affirmed (other grounds). [Read more…]
Property taxes, communications network entity centrally assessed
PROPERTY TAXES: Communications network properly centrally assessed resulting in tripling taxes… Reynolds affirmed. [Read more…]
Water system condemnation, expenses “incurred”
WATER SYSTEM CONDEMNATION: Facial constitutional challenge to §70-30-306 limitation to Property Owners’ “actually incurred” expenses and to reductions for inadequate bookkeeping & duplication properly rejected. . . as-applied challenge improperly rejected, remanded for discovery of City’s legal bills for context & comparison to Property Owners’ expenses. . . fees properly allowed for out-of-state attorneys. . . Townsend affirmed, reversed. [Read more…]
Condemnation, water system, post-summons interest
CONDEMNATION: Post-summons interest properly denied in City’s condemnation of private water system. . . Townsend affirmed. [Read more…]
Supervisory control, medical corporate emails
SUPERVISORY CONTROL of Menahan’s denial of corporate emails denied for lack of showing normal appeal inadequate… order. [Read more…]
Online travel companies, taxes
ONLINE TRAVEL COMPANIES not obligated to collect & remit taxes on OTC fees under the Lodging Facility Use Tax, are required to do so under the Sales Tax on accommodations, campgrounds, rental vehicles… decision applied retroactively to when DOR sued… Seeley affirmed, reversed. [Read more…]
Online travel companies, taxes
ONLINE TRAVEL COMPANIES not obligated to collect & remit taxes on OTC fees under the Lodging Facility Use Tax, are required to do so under the Sales Tax on accommodations, campgrounds, rental vehicles… decision applied retroactively to when DOR sued… Seeley affirmed, reversed. [Read more…]