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Pillsbury Winthrop Shaw Pittman LLP

State Taxation in Indian Country Could Face Supreme Court Scrutiny

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South Point Energy Center, LLC, with the support of the Fort Mohave Indian Tribe, seeks Supreme Court confirmation that SALT exemption applies to the permanent improvements on Indian land, regardless of ownership status. The...more

Oliva Gibbs

How Safe Are Your Severed Minerals From the Tax Man? Surface Tax Sales, Severed Minerals, and Bush v. Yarborough Oil & Gas, LP

Oliva Gibbs on

“You never own your [real property]; the government does. You’ll be paying them property tax forever.” —Robert Kiyosaki, author of Rich Dad, Poor Dad In Bush v. Yarborough Oil & Gas, LP, the Texas Eighth District Court of...more

Pullman & Comley, LLC

Jurisdiction 101: Connecticut Supreme Court Hands Down Win For Taxpayers

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In a victory for taxpayers across the nutmeg state, the Connecticut Supreme Court recently held in 7 Germantown Rd., LLC v. City of Danbury, No. 21024, 2025 WL 309848 (Conn. Jan. 28, 2025) (“Germantown”) that the appraisal...more

Mitchell, Williams, Selig, Gates & Woodyard,...

Fuel Cell Modules: Connecticut Appellate Court Addresses Property Tax Exemption Issue

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The Superior Court of Connecticut (“SCT”) addressed in a July 24th Opinion how and whether personal property tax exemptions should apply to fuel cell modules that produce both electricity and waste heat. See FuelCell Energy,...more

Rosenberg Martin Greenberg LLP

Has the Appellate Court of Maryland Disrupted the Tax Sale Market?

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Real property tax certificate sales provide a way for taxing authorities to collect delinquent taxes without having to foreclose on properties and take ownership. When the purchaser of the tax sale certificate obtains the...more

Snell & Wilmer

Arizona Court of Appeals Holds State and Local Property Taxes Assessed Against Permanent Improvements Located on Leased Trust Land...

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In a decision that impacts entities and individuals doing business in Indian Country, the Arizona Court of Appeals sided with the Taxpayer in its challenge to the state and county’s power to tax property on tribal land in the...more

Perkins Coie

Suit Challenging Water District’s Ad Valorem Property Tax Was Time-Barred Under the Validation Statutes

Perkins Coie on

A challenge to a water district’s increase in its ad valorem property tax was untimely under the 60-day statute of limitations in the validation statutes. Coachella Valley Water District v. Superior Court (Roberts), No....more

Pillsbury Winthrop Shaw Pittman LLP

California Court of Appeal Concludes Transfer Tax Not Applicable to Purchase of Realty Encumbered by Long-Term Leasehold

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In 731 Market Street Owner LLC v. City and County of San Francisco (June 18, 2020), California appellate court affirms that local realty transfer tax does not apply when leasehold has a remaining term of 35 years or more. ...more

Spilman Thomas & Battle, PLLC

The Dome Report - 2020 West Virginia Legislature Update: Issue 5

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The 2020 Regular Session of the West Virginia Legislature is now entering the final stretch with only a little less than two weeks left. No new bills may be introduced in either chamber (though a committee may still originate...more

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