Valuation and taxation of takings; part I: valuation
Article Abstract:
Property owners who lose property through eminent domain proceedings are entitled to "just compensation." An overview of the process by which just compensation is determined is presented. It is generally held that just compensation reflects an amount that is just not only to the property owner, but to society at large. In most jurisdictions, market value is taken as a measure of just compensation.
Publication Name: Real Estate Review
Subject: Real estate industry
ISSN: 0034-0790
Year: 1998
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Seller-paid points: a neglected marketing technique; developers of single-family housing can give buyers a tax advantage that serves them better than a price reduction
Article Abstract:
Seller-paid points is a neglected technique for the marketing of single-family housing. Under Revenue Procedure 94-27, the IRS allows buyers of single-family homes to deduct the points charged for a mortgage in the year the home is bought. More cost-effective than a price reduction, seller-paid points allow developers of single-family housing to give homebuyers a significant tax advantage.
Publication Name: Real Estate Review
Subject: Real estate industry
ISSN: 0034-0790
Year: 1996
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Appraising schools and colleges
Article Abstract:
A study on reasonable and profitable use of schools and colleges with relation to their real estate market value is presented.
Publication Name: Real Estate Review
Subject: Real estate industry
ISSN: 0034-0790
Year: 2006
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- Abstracts: Valuation of conservation easements on forestland. Conservation easements, land trusts, & tax incentives: the fallout from abuse of deductions
- Abstracts: Regulation of stormwater pollution: an area of increasing importance to the construction industry. Protecting contractor rights in public construction projects in Illinois
- Abstracts: Recent financing devopments relating to affordable housing, mark-to-market, Section 8 vouchers, FHA insurance and low income housing tax credits
- Abstracts: Third Circuit Court of Appeals raises the bar for developers to successfully pursue claims against municipalities. part 2
- Abstracts: Agreed-on procedures: new standards applied to developers' and lenders' specifications. Helping real estate developers better account for guarantees and other financial obligations