Topic
Tax Assessment
41 published works
DMConsultants Blog
FRENO A LAS COMPROBACIONES DE VALORES DE HACIENDA
Hacienda no puede valorar un inmueble sólo con Google Maps. El Tribunal Supremo ha vuelto a poner límites a las actuaciones de la Administración tributaria cuando revisa el valor declarado…
Polaris Tax & Accounting Blogs & Articles
Disputing an NCDOR Assessment: Form NC-242 and Review Deadlines
By Joe Serrone
If you disagree with a qualifying NCDOR proposed assessment, generally you must file a written departmental-review request within 45 days of the notice's mailing or personal delivery. Form NC-242 is…
Legal Bites
Can an Assessing Officer Reopen an Assessment After a Final Settlement Commission Order?
“The question is whether, notwithstanding an Order under Section 245D(4) of the Act, 1961, the AO has jurisdiction under Section 148 of the Act, 1961, to propose reassessment of an…
Tucker Arensberg Blog
Pennsylvania Supreme Court Expands Basis for Public Body Tax Assessment Appeals
Downingtown Area School District v. Chester County Board of Assessment Appeals, 356 A.3d 802 (Pa. 2026), The Pennsylvania Supreme Court overturns a Commonwealth Court decision concerning a school district property…
Tucker Arensberg Blog
Appeals Court Confirms Invalidation of Assessment Court Confirms Invalidation of Assessment Appeal Programs That Target Only Commercial Properties
John T. Vogel, Esq., jvogel@tuckerlaw.com, (412) 594-5622 Upper Merion Area Sch. Dist. v. King of Prussia Assocs. 2026 Pa.Commw. LEXIS 34 (Pa.Commw. March 17, 2026) — Commonwealth Court affirms lower court…
SALT Shaker
To challenge or not? Evaluating tax assessments after an audit
By Jeremy Gove, Chelsea Marmor
In this episode of the SALT Shaker Podcast, Partners Jeremy Gove and Chelsea Marmor examine a pivotal moment in any state and local tax controversy: whether to take the next…
Louisiana Law Blog
Louisiana Board of Tax Appeals Holds That Participation in Status Conferences Constitutes a “Sufficient Step” to Avoid Abandonment Under La. C.C.P. Art. 561.
By Jaye Calhoun, William Kolarik, Divya Jeswant, Melania Smith
In Chevron USA, Inc. v Department of Revenue, No. 13111D, (La. Bd. Tax App. July 29, 2025), the Louisiana Board of Tax Appeals (the “Board”) held that the participation of…
Tobacco Law Blog
Sam’s Club Eyeing Appeal of Hefty Local Tobacco Tax Assessment
By Troutman Pepper Locke Tobacco Practice, Bryan Haynes, Agustin Rodriguez, Zie Alere
In June, the Appellate Court of Illinois upheld an assessment of over $314 million against Sam’s Club for unpaid county cigarette excise taxes, including a 10% late fee, a 25%…
SALT Shaker
South Carolina Court holds receipts from mortgage activities and credit cards should be sourced to state
By Ted Friedman
The South Carolina Administrative Law Court upheld a bank tax assessment that was based on adjustments made by the Department of Revenue to a taxpayer’s sales factor and tax base. …
Tucker Arensberg Blog
Downingtown III: The Importance of Fair and Uniform Implementation of Assessment Appeal Policies by School Districts
By John Hosa
John E. Hosa, (412) 594-5659, jhosa@tuckerlaw.com In the last few years, Downingtown Area School District in Chester County has found itself at the center of several important decisions in the…