Appraiser Appraisal Information, The Harris Company Commercial Appraiser LA CA / Consultant, Los Angeles, LA, L.A., Southern California
[Commercial Appraiser Los Angeles (LA CA)], Estate Appraiser, Probate Appraiser, Estate Tax Appraiser, Commercial Appraiser, LA, L.A., Appraiser, Commercial Appraisal, Real Estate Infomine, Real Estate Appraiser, ReUse Appraisal, real estate appraiser, Certified General Appraiser, find a real estate appraiser, PMI Appraiser, Free Appraisal, Tax Appraiser, Appraisal Institute, Institute Appraiser, MAI Appraiser, Commercial Appraisal, Commercial Appraiser, Income Property Appraisal, Income Property Appraiser, Appraisal, Appraiser, Commercial Real Estate Appraiser, Fast Appraiser, Real Estate Consultants, Real Estate Appraisers, Apartment Appraiser, Land Appraiser, Real Estate Inspectors, Real Estate Broker, Expert Witness-Real Estate, ASTM E2018, Insurance Inspector, Office of real estate appraisers, FEMA Inspector, MAI, Appraisal Institute, General Appraiser, Full Service Real Estate Consultant, loan calculator, Real Estate Services, Appraisal Services, Approved Appraisers, Link Partners, HUD Appraiser, Rehab Consultant, Remodel Consultant, Appraiser Appraisal Information,
PIRS/HARRIS COMPANY AND THE SCIENCE OF REAL ESTATE - PARTNERS
Commercial appraisal, Appraiser Commercial Los Angeles,LA, L.A., Commercial Real Estate Appraiser, Commercial Real Estate Appraisal, Residential Appraiser, Apartment Appraiser, Commercial Appraisal, Special Purpose Property, Office Property, California Appraiser, Forensic Appraiser, PMI Removal Appraiser, Fee Appraisal. Certified General Appraiser, Tax Appraiser, ASA, American Society of Appraisers, Appraiser Appraisal Information,
U.S. GOVERNMENT PRINTING OFFICE WASHINGTON : For sale by the Superintendent of Documents, U.S. Government Printing Office Internet: bookstore.gpo.gov Phone: toll free (866) 512–1800; DC area (202) 512–1800 Fax: (202) 512–2250 Mail: Stop SSOP, Washington, DC 20402–0001 24–197 PDF 2005 S. HRG. 108–869 THE REAL ESTATE APPRAISAL INDUSTRY HEARING BEFORE THE SUBCOMMITTEE ON HOUSING AND TRANSPORTATION OF THE COMMITTEE ON BANKING, HOUSING, ANDURBANAFFAIRS UNITED STATES SENATE ONE HUNDRED EIGHTH CONGRESS SECOND SESSION ON CERTAIN PRIVATE ENTITIES AS OUTLINED IN TITLE XI OF THE FINANCIAL INSTITUTIONS REFORM, RECOVERY, AND ENFORCEMENT ACT OF 1989, THAT ESTABLISH UNIFORM RULES FOR REAL ESTATE APPRAISALS AND SET MINIMUM CRITERIA FOR CERTIFYING APPRAISERS MARCH 24, 2004 Printed for the use of the Committee on Banking, Housing, and Urban Affairs ( Available at: http://www.access.gpo.gov/senate/senate05sh.html
TOKYO (XFN-ASIA) - The Land Ministry plans to increase monitoring of property valuations amid a surging market for securitized real estate, the Nikkei reported, without citing sources. The ministry will require disclosure of income projections that serve as the basis for determining market value, and will consider revoking the registrations of appraisers found to have made improper valuations, as it seeks to shield investors from undue losses, the financial daily said. The government will also consider setting up an independent panel consisting of academics, lawyers and real estate specialists to monitor whether appropriate appraisals are made under the new guidelines, the paper said. In addition, the Japanese Association of Real Estate Appraisal and the Land Ministry will be given the power to seek redress for inappropriate valuations,
The Jack Brause Library began in 1983 as a small collection to support New York University's Real Estate Institute. Since then, it has evolved into an impressive source of national repute. When the NYU School of Continuing and Professional Studies introduced the Masters of Science in Real Estate Development and Investment in 1988, the Library grew as well. Additions included reference material, increased subscriptions, and a computerized in-house periodical index. Today, the Jack Brause Library is the most comprehensive facility of its kind, designed to meet the information needs of the entire real estate community. While supporting the Masters of Science program, the Library also opens its doors to members outside the NYU community (See Access Policy). It contains materials on all aspects of the real estate industry, from finance and investment, to development, management, and economics. Resources include industry forecasts, property ownership, zoning laws and maps, mortgage banking, retail leasing trends, real estate investment trusts, or even job hunting.
The Fitch Ratings Commercial Mortgage Backed Securities Group consists of approximately 50 analysts each possessing a thorough understanding of the real estate market including underwriting, originator policies and the practices of mortgage loan servicers. In a market that is highly sensitive to economic change and that is continually devising new types of debt structures, Fitch CMBS has developed forward-thinking rating criteria and investor services that have made Fitch Ratings a leader in CMBS deal and performance analytics. The group's rating process incorporates debt service coverage and loan-to-value analysis; reviews of historical financial statements and re-underwriting of sample loans; property tours and on-site management visits; originator and loan file reviews; and legal document review.
You need to compare features of ARMs to find the one that best fits your needs. See the Mortgage Shopping Worksheet. This handbook explains how ARMs work and discusses some of the issues that borrowers may face. It includes ways to reduce the risks and gives some pointers about advertising and other ways you can get information from lenders and other trusted advisers. Important ARM terms are defined in a glossary. And the Mortgage Shopping Worksheet can help you ask the right questions and figure out whether an ARM is right for you. Ask lenders to help you fill out the worksheet so you can get the information you need to compare mortgages. What Is an ARM? An adjustable-rate mortgage differs from a fixed-rate mortgage in many ways. With a fixed-rate mortgage, the interest rate stays the same during the life of the loan. With an ARM, the interest rate changes periodically, usually in relation to an index, and payments may go up or down accordingly.
Recently Passed Debt Collection Bill Offers Some Relief to Property Owners Shortly before adjourning for the current mid-term election recess, Congress passed the Financial Services Regulatory Relief Act of 2006, S. 2586. While the legislation is beneficial to apartment owners and their attorneys when legal action is underway to collect overdue rent or evict a resident, industry observers believe that it does not go far enough.
H.R. 4 Taxpayers are required to obtain a qualified appraisal for donated property with a value of $5,000 or more, and to attach an appraisal summary to the tax return.351 Under Treasury regulations, a qualified appraisal means an appraisal document that, among other things: (1) relates to an appraisal that is made not earlier than 60 days prior to the date of contribution of the appraised property and not later than the due date (including extensions) of the return on which a deduction is first claimed under section 170;352 (2) is prepared, signed, and dated by a qualified appraiser; (3) includes (a) a description of the property appraised; (b) the fair market value of such property on the date of contribution and the specific basis for the valuation; (c) a statement that such appraisal was prepared for income tax purposes; (d) the qualifications of the qualified appraiser; and (e) the signature and taxpayer identification number of such appraiser; and (4) does not involve an appraisal fee that violates certain prescribed rules.353
WEB FEATURE: Mold Prevention Techniques By Paul Shipp, Ph.D., P.E., USG Corporation DECEMBER 08, 2006 -- We are nearing the one-year anniversary of the formation of the Responsible Solutions to Mold Coalition (RSMC), which was announced at the National Association of Home Builders’ International Builders’ Show earlier this year in Orlando, Fla. USG Corporation, along with 12 other members recognized that there is an overabundance of information on mold, much of it difficult to understand and use, and some of it even misleading or incorrect. RSMC was launched to provide a single source of accurate, science-based information on mold, and it is in the process of finding new and innovative ways to communicate this information to both building industry professionals and homeowners.
Common Mistakes Home & Condo Sellers Make 1. Failure to effectively market the property. Good marketing distinguishes your home from hundreds of others on the market, selling its benefits not just its features. Open houses and print advertising (the most obvious) are only moderately effective. Only 1% of homes are sold at open houses, and just 3% of people purchased their homes after seeing a print ad! Your real estate agent should be using other methods as well to attract prospects. Ask your real estate agent to provide a list of things they will do to market your home.
Texas City Sued Over Rent Law That Targets Immigrants ALFREDO VASQUEZ, ET AL. V. CITY OF FARMERS BRANCH December 26, 2006 The ACLU and Mexican American Legal and Education Defense Fund are suing a Texas suburb over a rent ordinance that makes landlords and property managers "document the U.S. citizenship or 'eligible immigration status' of all tenants" as a pre-condition to renting housing. According to the lawsuit, "[l]andlords will be subject to criminal conviction and civil sanctions if they fail to correctly interpret and comply" with the Dallas suburb's law.
Condemnation/Eminent Domain: October 25, 2006 Daily Journal "Changing Eminent Domain: Five Laws vs. Proposed Initiative Authored By: Bradford Kuhn, John Murphy October 23, 2006 California Real Estate Journal "Eminent Domain Reform Arrives in California Ahead of Election Day" Authored By: Bradford Kuhn, John Murphy September 1, 2006 Real Estate Southern California "Exploring the Eminent Anderson Initiative" Authored By: Jennifer Dienhart, Lisa Holmes, John Murphy July 31, 2006 California Real Estate Journal "Low-Profile Anderson Initiative Would Change Eminent Domain and Land-Use Planning Radically" Authored By: Jennifer Dienhart, Lisa Holmes, John Murphy July 25, 2006 Daily Journal "Anderson Initiative Goes to Extraordinary Lengths to Limit Eminent Domain" Authored By: Jennifer Dienhart, Lisa Holmes, John Murphy February 18, 2003 California Real Estate Journal "Should Jurors Hear the Whole Story?" Authored By: John Murphy, Michael Thornton February 1, 2000 Valorem Principia, Volume 8, Issue 1 "Discoverability of Pre-Litigation Expert Appraisal Reports: The Consistent and the Dead " Authored By: John Murphy, Rick Rayl
Am. Canyon Cmty. United for Responsible Growth v. City of Am. Canyon, No. A111278, A112088 (Cal. 1st App. Dist. November 17, 2006;) Denial of petitions for writ of mandate challenging defendant city's approval of 24-hour Wal- Mart supercenter combining big-box discount store and full grocery store, without requiring supplemental environmental review under CEQA, is reversed where defendant prejudicially violated: 1) CEQA by unreasonably minimizing the size increase of the retail development, and then failing to proceed as required by law when it refused to consider the extraterritorial effects of the proposed supercenter; and 2) its own zoning ordinance by approving the supercenter without approving a major modification application.
How to Find Flood Zones in Pasco County, Florida Often buyers and sellers want to know if a property is located partially or completely within a designated flood zone. Buyers need to know this information since their lenders will probably require flood insurance on the property. One of the surest ways to find out is to have a survey done and have the surveyor make an exact determination. Of course, that can be pricey if you are just curious or are in the very preliminary stages of contemplating a purchase. In Pasco County we are lucky since our county property appraiser has included this information on his website. Here are the instructions that should enable you to view a particular property and have the computer "paint" in any flood zones that might exist.
Colorado stumped on land credits $193 million handed out, but state lacks details about acres By Ann Imse, Rocky Mountain News December 19, 2006 Colorado has handed out $193 million of tax credits for preserving land from development in the past six years, but it doesn't know how much land has been saved or where it is. The conservation easement tax credit was expected to cost a few million dollars a year - not the $85 million it cost in 2005, said State Rep. Michael Garcia, D-Aurora. Conservation easements have been popular for preserving ranches and scenic open space around the state. But officials didn't know the program's cost until the legislature's Joint Budget Committee asked - and received an answer Monday. Conservation easements work like this: An appraiser says a piece of land is worth $100,000 developed or $40,000 not developed. The owner donates a conservation easement to a land trust. The owner ends up with land worth $40,000 because nothing can be built on it, and a $60,000 tax credit. If the owner doesn't have $60,000 of state income taxes to avoid, he or she can sell the tax credit to someone who does.
Commercial appraisal, Appraiser Commercial Los Angeles,LA, L.A., Commercial Real Estate Appraiser, Commercial Real Estate Appraisal, Residential Appraiser, Apartment Appraiser, Commercial Appraisal, Special Purpose Property, Office Property, California Appraiser, Forensic Appraiser, PMI Removal Appraiser, Fee Appraisal. Certified General Appraiser, Tax Appraiser, ASA, American Society of Appraisers, Appraiser Appraisal Information,
Take a look at the Appraisal Assistant Hiring Matrix Download AppraiserAssistantHiringMatrix12-05.xls , and you will see we give more points for a good Credit Score, than we do for a License or Residential Experience. Taking assignments with a Predetermined Value violates USPAP and the very reason we were licensed. Once an appraiser has been Conditioned to Anchor on Price, they are essentially ruined as a real appraiser. The bias toward a Predetermined Value shows up in a Forensic Review. Forensic Reviews are done when litigation starts and are much more in depth and the normal review. When I put on the first Real Estate Fraud seminar in September of 1999, there was a lawyer in the audience, who contacted me the next day and gave me an assignment
MLS Status Abbreviations http://www.powerofknowledge.net/glossary/mls_abbreviations.php
Real Estate Abbreviations http://www.powerofknowledge.net/glossary/real_estate_abbreviations.php
FYI: Arthur Andersen had A FULL STAFF OF MAI APPRAISERS One of there most recent clients (other than ENRON) was the Los Angeles Unified School District. They are now a defunked Corporation. Chicago's Andersen accounting firm must stop auditing publicly traded companies following the firm's conviction for obstructing justice during the federal investigation into the downfall of Enron Corp. For decades, Andersen was a fixture in Chicago's business community and, at one time, the gold standard of the accounting industry. How did this legendary firm disappear? http://www.chicagotribune.com/business/chi-andersen,0,6908777.special
Gas Stations -------------------------------------------------------------------------------- Gas stations are among the most common types of commercial real estate and the most difficult to appraise. The valuation of a gas station can be as simple as the gathering of a handful of good comparable sales and valuation analysis of the same kind that is applied to a house. Or it may involve analysis on different levels: of income, of a going concern, of construction cost, and of equipment.
The Right Time to Sell NRC's clients are mostly dealers and distributors throughout the nation. They frequently ask us when is the right time to sell their locations. There are a number of factors to consider in determining the answer to this question. Market Conditions If you are waiting for market conditions to improve, such as higher fuel and inside store margins, you may end up selling for less. Over the past few years, margins have been continually moving downward. The market pressure that big-box retailers selling gas have put on the marketplace has lessened profitability. The strategy of making that loss up with volume has also been more difficult in current market conditions. Make sure to consider the current and forecasted market conditions. Sites making money are much easier to sell than those that are not. Furthermore, banks tend to be much more willing to lend on profitable locations. The rates that they are lending at should also play a roll in making your decision. Long-term interest rates continue to be near historic lows. If a buyer must pay a higher interest rate when borrowing money, that buyer has to pay you less for your property. Rates have been going up steadily for almost a year, and will undoubtedly be 1% higher a year from now. National Petroleum News (Gas Station.)
CRA/LA Presents Development Opportunity Sites in South Los Angeles Recent reports show over a billion dollars in sales leakage in South Los Angeles. With moderately priced land and support from City officials, South Los Angeles is a Smart Move and the best urban investment opportunity in Los Angeles. With leadership and support from Mayor Antonio R. Villaraigosa, the Community Redevelopment Agency of the City of Los Angeles (CRA/LA) and other City Departments are working together to provide development incentives, streamline approval processes and market prime development opportunity sites in South Los Angeles. With major CRA/LA projects and new initiatives underway, now is the right time to invest in South Los Angeles. Please click here to view development opportunity sites.
for the past ten years, the PikeNet Dispatch has focused on business trends, marketing strategies and technology tools that might impact your success. But this week will be the last for the Dispatch. It's time for a personal change! Next year I will take a "sabbatical" (details in the final Dispatch on Thursday). The PikeNet web site will remain, providing access to all 984 previous issues. There is one constant in the real estate business and that is the fundamental importance of personal relationships. This has been the great joy for me, both as a broker and commentator.
How does a construction loan work? A construction loan finances the land, land improvements (such as clearing, grading, utilities, driveway, etc.), actual construction costs, finishes in the home (such as carpeting, appliances, etc.), architects and engineer's fees, permit fees, interest payments on the construction loan while the home is under construction (so you don’t have to make payments on your present home plus the home under construction if you do not wish to) and closing costs on the transaction. A one-time-close construction loan seamlessly converts to a permanent mortgage when the home is finished. So, you can finance the initial purchase of the land (or the payoff of a land loan if you already have taken title to the land) and the turn-key cost of building your new home and effortlessly convert to a permanent mortgage when your home is finished with just one set of closing costs. Countrywide offers one-time-close construction loans. At closing the loan funds the initial land purchase or lot payoff. Then, as the builder commences construction you can take periodic draws of additional funds to make progress payments to the builder. Interest is paid only on those funds you have drawn; and as mentioned that interest can also be borrowed so you don’t have to write a check every month if you do not wish to. The interest rate can be fixed at the initial closing and during construction. When the home is finished, and occupancy is possible, the loan converts to a fixed or adjustable rate mortgage over the number of years you select. Plus, you can even reduce your interest rate to the market rate at that time to lower your payments!
INTRODUCTION Although the United States is more than 200 years old, its housing inventory is young. In 2001, just 8.3 percent of all American hous− ing was built before 1920.1 This report examines housing units built 82 years or more ago (which are referred to as old units), and compares their characteristics with those of units built after 1989 (which are referred to as new units). The data are from the 2001 American Housing Survey (AHS), National Sample.2 Old housing is important for sever− al reasons. Despite its small pro− portion of the total housing stock, old homes account for about 10 million housing units and were the primary residence of 8.6 mil− lion households. Because of their age, these units may present par− ticular problems in housing quality and safety, but they may also have unique characteristics (aside from any historical significance) that could make them desirable homes. Finally, given that the median price of new single−family homes sold in 2001 was $175,200, these old houses may provide more afford− able opportunities for homeowner− ship.3
Restaurants are the cornerstones of the economy, career-and-employment opportunities for millions of Americans, and local communities. Nationally, with 925,000 restaurant locations, the restaurant industry’s direct sales are $511 billion a year—more than $1.4 billion a day. Including the impact restaurants have on sales in related industries, the industry’s overall impact on the U.S. economy is $1.3 trillion a year—about 10 percent of the U.S. gross domestic product.
HOW TO BEAT A SEARCH ENGINE? (APPRAISAL INSTITUTE - MAI) Business-Card CD Available to Chapters for Member Promotion More than 20 chapters have already put in their request for quantities of a mini-CD that will set up a link to our national online Directory of Members. Chapter executive staff or presidents were recently notified via e-mail about the availability of this business-card CD, which has been developed to tie in the Visibility Campaign promoting the services of Appraisal Institute members to key client groups. We are offering chapters the opportunity to request up to 500 CDs at this time, which will be drop-shipped at no cost to your chapter office or other specified address. To line up your shipment, simply indicate the quantity of CDs you would like to receive along with your shipping address (no PO Box addresses, please) and telephone number and e-mail that information to Jan Seefeldt at 312-335-4440 or e-mail firstname.lastname@example.org. The CD does not contain directory listings itself, but a program that installs an AI icon on one’s computer, providing direct access to our Find an Appraiser Web page. The CD will be distributed nationally at the trade shows and conferences where the Appraisal Institute will have an exhibit this year, and we also want to supply every chapter with some of these CDs to distribute as occasions warrant.
As the real estate broker for the federal government, Public Works and Government Services Canada is responsible for the development and management of appraisal standards. The guidelines ensure uniformity of format and content in the delivery of appraisal services to Government of Canada departments, agencies and Crown Corporations. Volume 1 of the Appraisal Guidelines deals with the appraisal products themselves, the industry standards, the report formats, and special appraisal situations and problems often faced by the PWGSC appraiser. For more information, please contact: André C. Morin, Chief Appraiser 191 Promenade du Portage Gatineau, Québec K1A 0S5 (819) 956-7470 email@example.com
The expert appraiser needs to be self-confident and be an advocate for his or her own work. The appraiser is not to be an advocate for his or her employer or use the “made as instructed” approach to value. This latter point may seem obvious, but there is usually a lot of pressure exerted on expert appraisers to give the client what is needed to win the case in question. Sometimes the appraiser’s best decision is to tell his or her attorney that the data do not support the attorney’s theory and the case should be settled. Although this usually results in short term anger, in the long run, telling the truth will win the loyalty and respect of the client.
REALLY Utah Appraisal Institute President (mai) 4. Lobbying Efforts National has a full time staff of three attorneys in Washington, DC working on our behalf to keep up with federal legislation and other initiatives that impact our profession and to act as a liaison to the local chapters in keeping up with state issues. We also have our own local lobbyist who works with Utah appraisers. Lobbying is one of those behind the scenes activities that many of us may not give much thought to however, the efforts of these people affect us individually and our profession in ways that many of us are unaware.
Part 4. Examining Process Chapter 48. Engineering Program Section 4. Business Valuation Guidelines The purpose of this document is to provide guidelines applicable to all IRS personnel engaged in valuation practice (herein referred to as "valuators") relating to the development, resolution and reporting of issues involving business valuations and similar valuation issues. Valuators must be able to reasonably justify any departure from these guidelines.
Section 5. Intangible Property Valuation Guidelines The purpose of this document is to provide guidelines applicable to all IRS personnel that are engaged in valuation practice (hereinafter referred to as valuators), relating to the development, resolution, and reporting of issues involving intangible property valuations and similar valuation issues. Valuators must be able to reasonably justify any departure from these guidelines.
Section 6. Real Property Valuation Guidelines Introduction The purpose of this document is to provide guidelines applicable to all IRS personnel engaged in valuation practice (hereinafter referred to as valuators) relating to the development, resolution and reporting of issues involving real property valuations and similar valuation issues. Valuators must be able to reasonably justify any departure from these guidelines. This document incorporates by reference, the ethical and conduct provisions, contained in the Office of Government Ethics (OGE) Standards of Ethical Conduct, applicable to all IRS employees. Valuations of assets owned and/or transferred by or between controlled taxpayers (within the meaning of Treasury Regulation section 1.482–1(i)(5)) may present substantive issues that are not addressed in these guidelines.
The purpose of this document is to provide guidelines applicable to all IRS personnel engaged in valuation practice (hereinafter referred to as “Valuators”) relating to the development, resolution and reporting of issues involving real property valuations and similar valuation issues. Valuators must be able to reasonably justify any departure from these guidelines. This document incorporates by reference, the ethical and conduct provisions, contained in the Office of Government Ethics (OGE) Standards of Ethical Conduct, applicable to all IRS employees.
Since 1913, The Blue Book of Building and Construction has been the construction industry's premier information source. The Blue Book, headquartered in Westchester County, New York, publishes regional construction directories in most major markets throughout the United States. Online, thebluebook.com provides easy access to continually updated information for each of The Blue Book's regional editions. Construction buyers and sellers also have free access to BB-Bid, The Blue Book's online bid
Locate a Reverse Mortgage Lender Use the search tool below to locate lenders in your state (specifically the state in which the property is located). All lenders are members of the National Reverse Mortgage Lenders Association, licensed to originate reverse mortgages in the states in which they are listed,and have signed NRMLA's Code of Conduct. IMPORTANT NOTE: This list is provided expressly as a service for consumers who are looking for lenders to contact to learn more about reverse mortgages. It is not for the use of vendors who are marketing products or services to lenders. Marketers who misuse this list will be reported to Spam monitors.
The Capitol Hill Declaration on Corridor Valuation: An Appeal for a Paradigm Shift from Monopolistic to Market Corridor Valuation Methods And Federal Rights-of-Way Rent Schedules Do conventional appraisal methods provide a reasonable approach for estimating market rent? If not, what appraisal methods or approaches would be more appropriate, if any? Condensed Answer: Conventional corridor valuation methods (e.g., Across-The-Fence (ATF) Method, Reproduction Cost Method, Liquidation Value Method, Value for Non-Corridor Use), and legal case law approaches such as the Nominal Method, are both self-interested and polarizing approaches that do not solve the corridor fair market rent valuation or easement valuation problems at hand in a “new economy” in a deregulated environment. Deregulation of the natural gas, telecommunications, and regional electric utilities requires consideration of alternative methods that reflect “buyer’s market” value that assumes the availability of an alternate route in contrast with “seller’s market” value (ATF value, corridor premiums) that are predicated on no alternate route: The Going Rate Method (based on a buyer’s calculus) for estimation of fair market corridor rents; Percentage Rents and Auction Prices uncoupled from land-based valuations. The Alternate Route Method for estimation of the fair market value for compatible use easements within existing corridors or Federal lands; Fair Division Algorithms for estimation of easement percentage interests;
The Federal Historic Preservation Tax Credit Program provides federal income-tax incentives for the rehabilitation of historic income-producing properties. The Illinois Historic Preservation Agency, Preservation Services division, administers it for Illinois properties. Under the provisions of the Tax Reform Act of 1986, a 20% tax credit is available for the substantial rehabilitation of commercial, agricultural, industrial, or rental residential buildings that are certified as historic. The credit may be subtracted directly from federal income taxes owed by the owner. (Note: The U.S. Internal Revenue Service is the final judge of economic matters relative to certified rehabilitations. Therefore, it is advisable that you consult with a tax accountant or lawyer before completing your tax return.)
The Valuation of a Law Firm in a Divorce Proceeding Should Be Measured by Fair Market Value. by Peter M. Walzer and Edward Poll* A law practice has value even apart from its old couch, obsolete library, barely functioning IBM 386, accounts receivable, and whatever work is in progress. In addition to these assets, a practice may have goodwill, but the value of that goodwill may be the subject of much dispute. Nevertheless, in a divorce action, a court may find not only that a lawyer has goodwill but also that the lawyer's spouse must be compensated for that goodwill. Regrettably, the chance that a marriage will end in divorce is about 50 percent. Goodwill has various definitions, but the controlling definitions used in a divorce proceeding is found in the leading case on professional practice valuation - In re Marriage of Foster.1
Saratoga Harness Racing, Inc. v. Williams, 1998 N.Y. Int. 0070 (June 9, 1998). TAXATION - REAL PROPERTY ASSESSMENT - METHODS OF VALUATION Comparable lease income method is appropriate valuation method for owner-owed property. [SUMMARY] | [ISSUE & DISPOSITION] | [AUTHORITIES CITED] | [COMMENTARY] SUMMARY The City of Saratoga Springs (the "City") assessed the Saratoga Harness racetrack using the replacement cost less depreciation method of valuation. The City used this method of valuation based on its determination that the property is a "specialty." Saratoga Harness argued that the comparable lease income formula was the appropriate method of valuation, and protested the City's method of valuation with the Board of Assessment Review (the "Board"). The Board rejected these protests and Saratoga Harness initiated judicial proceedings to challenge the City's assessments. The Supreme Court found that there is a market for racetrack property and therefore that a racetrack such as the one at issue does not qualify as a "specialty." In addition, the court concluded that the comparable lease income method is valid and appropriate. On appeal, the Appellate Division determined that the property is a specialty, rejected Saratoga Harness's use of the comparable lease income formula, and reversed.
California Revenue and Taxation Code: (a) Except as is otherwise provided in Section 110.1, "full cash value" or "fair market value" means the amount of cash or its equivalent that property would bring if exposed for sale in the open market under conditions in which neither buyer nor seller could take advantage of the exigencies of the other, and both the buyer and the seller have knowledge of all of the uses and purposes to which the property is adapted and for which it is capable of being used, and of the enforceable restrictions upon those uses and purposes. (b) For purposes of determining the "full cash value" or "fair market value" of real property, other than possessory interests, being appraised upon a purchase, "full cash value" or "fair market value" is the purchase price paid in the transaction unless it is established by a preponderance of the evidence that the real property would not have transferred for that purchase price in an open market transaction. The purchase price shall, however, be rebuttably presumed to be the "full cash value" or "fair market value" if the terms of the transaction were negotiated at arms length between a knowledgeable transferor and transferee neither of which could take advantage of the exigencies of the other. "Purchase price," as used in this section, means the total consideration provided by the purchaser or on the purchaser's behalf, valued in money, whether paid in money or otherwise. There is a rebuttable presumption that the value of improvements financed by the proceeds of an assessment resulting in a lien imposed on the property by a public entity is reflected in the total consideration, exclusive of that lien amount, involved in the transaction. This presumption may be overcome if the assessor establishes by a preponderance of the evidence that all or a portion of the value of those improvements is not reflected in that consideration. If a single transaction results in a change in ownership of more than one parcel of real property, the purchase price shall be allocated among those parcels and other assets, if any, transferred based on the relative fair market value of each.
With regard to the inverse condemnation issue, we conclude that owners and occupiers of roadside property do not possess a “right to be seen” that requires the payment of compensation for municipal landscaping efforts having no injurious effect on any property rights other than the claimed right to visibility. We also agree with the Court of Appeal that the planting of trees in the vicinity of Regency’s billboards did not implicate the compensation requirement set forth in Business and Professions Code section 5412. Finally, we affirm the award of costs and fees, rejecting Regency’s arguments that Code of Civil Procedure section 998 categorically does not apply to offers made by defendants in inverse condemnation actions, that the City’s offer to compromise was so low as to bar it from the subsequent recovery of costs and fees, and that Code of Civil Procedure section 998 does not authorize an award, to a defendant, of expert witness fees incurred before the defendant extends its offer to compromise.
We affirm. Under the unique facts of this proceeding, we conclude the district court did not err in permitting the Water District's experts to testify there was no diminution of value as a result of the taking. The Yates built a home on a 10-acre lot they purchased in a Butler County subdivision. The particular lot they purchased was identified as Lot 7, Towakoni Hills. The Yates' lot and other lots in the subdivision were subject to covenants and restrictions requiring them to be used for residential purposes. The properties to the north of the Yates' lot were zoned commercial, and some of the properties adjacent to the Yates' property were used commercially for mobile home sales and outdoor storage sales. The Yates had arranged for a 3-foot tall earthen berm with trees to be constructed between their property and the commercial properties. The Yates' property was served by a private well and a sewage lagoon. The Water District acquired Lot 6, located immediately west of the Yates' property, for the purpose of constructing a water tower and other improvements. The Water District sought a special use permit to allow the proposed use, which was granted despite the Yates' objections. The Yates filed suit in Butler County District Court in an effort to enforce the covenants and restrictions and to vacate the special use permit. The Water District responded by adding the Yates' property as a taking in its pending condemnation proceeding. The appraisers in the administrative condemnation action viewed the Yates' property, held a public hearing, and filed their report, valuing the Yates' restrictive covenant interest at $500. The Yates appealed the award of the appraisers and requested a jury trial on the issue of compensation and damages. At the jury trial, Sara Ralston and Richard Jiminez testified in their representative capacities as members of the Board of Directors of the Water District. Walter Sharp, Lewis Simmons, and Fayne Henson testified as expert witnesses on the appraised value of the Yates' real property on behalf of the Water District. Sharp, Simmons, and Henson each testified that the appraised value of the Yates' property was $240,000 both before and after the Water District condemned the Yates' restrictive covenant interest. According to the Water District's expert witnesses, the damage to the Yates' property from the taking was zero. The Yates' trial counsel's objections to the admission of each expert's testimony, questioning its relevance, and his motions to strike were overruled. David Yates testified that he would not have built his house at that location had he known that the Water District would erect a water tower on Lot 6. According to David, he had reviewed the covenants and restrictions limiting the Towakoni Hills properties to residential uses prior to his purchase of Lot 7 and considered them to be of great importance. David stated that he paid $319,000 to build his home and believed the value of his property after the taking was $200,000. David testified that he was requesting the jury to award him $119,000 in damages.
The value of property being taken by eminent domain cannot be based on the property's zoning if the same entity that is taking the property also imposed the zoning, the Fourth District Court of Appeal has ruled. The court held that San Diego County Superior Court Judge Sheridan Reed was correct to prevent the jury from considering restrictive zoning on property that the City of San Diego took for a freeway. Instead, the jury based its decision on testimony from the property owners' experts, who presented values based on the property being rezoned like similar, nearby land.
Section 330 of title 31 of the United States Code authorizes the Secretary of the Treasury to regulate practice before the Treasury Department. The Secretary has published the regulations in Circular 230 (31 CFR part 10). On December 20, 2004, the Treasury Department and the IRS published in the Federal Register (69 FR 75839) 2 final regulations (Final Regulations) applicable to written advice that is rendered after June 20, 2005. Since publication of the Final Regulations, Treasury and the IRS have received a number of comments highlighting areas where the language of the Final Regulations might have consequences inconsistent with their intent. Upon consideration of those comments, the Treasury Department and the IRS have made revisions to the Final Regulations, as described below, to clarify the language of the Final Regulations.
Remember playing Monopoly as a kid, where amassing deeds to property-- those little color-coded cards--was all-important? Real-life deeds aren't nearly so colorful, but they're still very, very important. Here are some questions commonly asked about deeds.
Buying and Selling Property: What You and Your Lawyer Need To Know PART 1 So you’ve decided to sell your house or buy another – congratulations! One question though: now what? Who do you call first? Where do you go? How much should it cost? Is it too late to back out now that you know how much you don’t know? Okay, start with deep breaths. Luckily for you there are vast systems in place to help out with every aspect of your real estate transaction, including:
Masonry Construction brings together the complex and fragmented components of the masonry industry -- contractors, general contractors, architects, engineers, and producers -- providing technical advice, innovative methods and materials, state-of-the-art projects, and essential product information. Masonry Construction's mission is simple: to provide solid, impartial, immediately useful information on the materials, methods, and equipment needed to build in masonry. The magazine is designed to be the single source masonry contractors need, no matter what information they require. From technical, to business, to product, to emerging trends, the information we provide in each issue is accurate, timely and relevant. And now, with expanded offerings on the Masonry Construction Web site, that information is easier than ever to find and use. We invite you to view current feature articles online and take advantage of the wealth of information available in our article and problem clinic archives.
what is RUDI? An independent, unbiased service, the Resource for Urban Design Information (RUDI) is the largest web resource dedicated to urban design and placemaking Featuring more than 5,000 documents and more than 9,000 images, RUDI is the largest web resource dedicated to urban design and placemaking. The site is widely used, with more than 40,000 visitors every month
In an 8-1 opinion issued on May 3, 1999, the U.S. Supreme Court held in Bank of America National Trust & Savings Association v. 203 N. LaSalle Street Partnership1 that old equity holders were disqualified from participating in a "new value" plan over the objection of a senior class of impaired creditors where the opportunity to contribute new capital and receive ownership interests in the reorganized entity was given exclusively to old equity holders without consideration of alternatives.2 Justice Souter, who delivered the opinion of the court (joined by Chief Justice Rehnquist and Justices O’Connor, Kennedy, Ginsburg and Breyer), stopped short of (i) determining whether the Bankruptcy Code ("Code") includes a new value corollary or exception or (ii) declaring a per se rule prohibiting "new value."3 Instead, the majority limited its ruling and held that the plan was simply "doomed" by providing the investment opportunity only to old equity, thereby failing to satisfy 11 U.S.C. § 1129(b)(2)(B)(ii).
This is very interesting, and it may be an indirect way of getting at the public use problem. "Fair market value" considers what other people would be willing to pay for the land, but not what the developer is willing to pay and not what the owner is willing to sell for. The owner clearly values his land more than the fair market value, or else he would have sold the land already. The private developer, anticipating the profits to be earned from his new development, also values the land more than the fair market value. Therefore, as Professor Bainbridge explains, when the government uses eminent domain powers to force the sale at fair market value, the owner ends up worse off and the developer ends up better off.
HUD Glossary Fair market value: the hypothetical price that a willing buyer and seller will agree upon when they are acting freely, carefully, and with complete knowledge of the situation
Overview Under the umbrella of NMHC's Technology Forum, the National Multi Housing Council, along with the National Apartment Association (NAA), is supporting the industry-wide initiative to establish data standards and extensible mark-up language (XML) architecture to enhance and support the development of systems solutions for the apartment industry. The initiative is called the "Multifamily Information and Transactions Standard" (MITS) project and is open to all interested firms and individuals. A collaborative effort of the apartment industry, MITS is funded by contributions from over 55 companies and receives financial support from NMHC and NAA. To date, the standards initiative has established seven separate transactions-based standards, several of which are used by technology firms and apartment owners and managers. In recent years, the merits and need for a standard set of data definitions and software protocol to integrate these standards has been debated. Not until late January 2002 did enough apartment industry executives reach a consensus to initiate a standards initiative. Industry executives that participated in the discussions included representatives from apartment firms, management companies, systems providers, credit and resident screening companies, Internet service providers, consultants, and others.
Preface In 1993, the National Association of Real Estate Investment Managers (NAREIM), the National Council of Real Estate Investment Fiduciaries (NCREIF), and the Pension Real Estate Association (PREA) joined forces to identify existing information standards for the institutional real estate industry called the Real Estate Information Standards (REIS). REIS has evolved since then, including narrowing of the various practices in the areas of valuation, accounting, performance measurement and reporting. Philosophy The underlying principles guiding this standards-setting approach include disclosure of reliable information which is relevant to investor decision making processes and adequate description of policies and practices to facilitate analysis. We believe that such an approach will contribute to furthering the understanding of real estate as an asset class and its place in a broader capital markets universe.
Assessors' Handbook sections are available here for viewing and printing. You may also purchase copies of Assessors' Handbook sections by downloading, printing, and submitting the following form: BOE-663-AH, Purchase Order For Assessor's Handbook Sections, Rev. 18 (01-05) Table of Contents AH 201, Assessment Roll Procedures, (06-85) AH 215, Assessment Map Standards, (08-92) AH 265, Cemetery Exemption, (08-77) AH 267, Welfare, Church, and Religious Exemptions, (10-04) AH 501, Basic Appraisal, (01-02) AH 502, Advanced Appraisal, (12-98) AH 503, Cash Equivalent Analysis, (03-85) AH 504, Assessment of Personal Property and Fixtures, (10-02) AH 505, Capitalization Formulas and Tables, (06-93) AH 510, Assessment of Taxable Possessory Interests, (12-02) AH 511, Assessment of Manufactured Homes and Parks, (11-01) AH 513, Assessment of Shopping Centers, (01-83) AH 515, Assessment of Golf Courses, (01-83) AH 516, Assessment of Cemeteries, (01-83) AH 521, Assessment of Agricultural and Open-Space Properties, (10-03) AH 531, Residential Building Costs, (01-06) AH 534, Rural Building Costs, (01-06) AH 542, Assessment Of Water Companies And Water Rights, (12-00) AH 560, Assessment of Mining Properties, (03-97) AH 566, Assessment of Petroleum Properties, (01-99) AH 570, Assessment of Commercial Aircraft, (01-72) AH 576, Assessment of Vessels, (02-02) AH 577, Assessment of General Aircraft, (11-03) AH 581, Equipment Index and Percent Good Factors, (01-06) AH 582, Explanation of the Derivation of Equipment Percent Good Factors, (02-81) Assessment Appeals Manual, (5-03) State Assessment Manual, (3-03) Timber Tax Manual, (11-05)
Appraiser oversight Appraiser penalties The provision establishes a civil penalty on any person who prepares an appraisal that is to be used to support a tax position if such appraisal results in a substantial or gross valuation misstatement. The penalty is equal to the greater of $1,000 or 10 percent of the understatement of tax resulting from a substantial or gross valuation misstatement, up to a maximum of 125 percent of the gross income derived from the appraisal. Under the provision, the penalty does not apply if the appraiser establishes that it was “more likely than not” that the appraisal was correct. Disciplinary proceeding The provision eliminates the requirement that the Secretary assess against an appraiser the civil penalty for aiding and abetting the understatement of tax before such appraiser may be subject to disciplinary action. Thus, the Secretary is authorized to discipline appraisers after notice and hearing. Disciplinary action may include, but is not limited to, suspending or barring an appraiser from: preparing or presenting appraisals on the value of property or other assets to the Department or the IRS; appearing before the Department or the IRS for the purpose of offering opinion evidence on the value of property or other assets; and providing that the appraisals of an appraiser who has been disciplined have no probative effect in any administrative proceeding before the Department or the IRS. TECHNICAL EXPLANATION OF H.R. 4, THE “PENSION PROTECTION ACT OF 2006,” AS PASSED BY THE HOUSE ON JULY 28, 2006, AND AS CONSIDERED BY THE SENATE ON AUGUST 3, 2006
To state the obvious, the starting point for evaluating businesses is to define the standard for valuation in tax cases. Fair Market Value Standard Fair market value does not necessarily mean the same as "fair value", "intrinsic value", or even "investment value". One typical distinction between fair value and fair market value is that most court's do not apply a discount for lack of marketability to closely held stock under the fair value standard, but courts almost always apply a discount for lack of marketability in conjunction with closely held minority interests under the fair market value standard. The definition of fair market value is that which is found in the Treasury Regulations that define the term "fair market value" for Federal estate and gift tax purposes. Fair market value is defined in the Treasury's regulations as "the price at which the property would change hands between a willing buyer and a willing seller, neither being under any compulsion to buy or to sell and both having reasonable knowledge of relevant facts."8 Each element of the Fair Market Value Definition deserves attention. The failure to focus on the totality of the definition may lead to an inaccurate or incomplete definition. To be sure, an actual arm's-length sale of the subject property is most indicative of the price that a willing buyer would pay a willing seller on the valuation date, assuming, of course, that the date of the sale is close enough to the valuation date to make bothsale prices representative of each other.9 It is important to emphasize that mere sales of thesubject property may not be sufficient to dictate the proper valuation.
An Overview of the Purpose, Application and Intent of the State Historical Building Code It is the purpose of the State Historical Building Code to provide regulations and standards for the rehabilitation, preservation, restoration (including related reconstruction) or relocation as applicable to all historical buildings, structures and properties deemed of importance to the history, architecture, or culture of an area by an appropriate local or state governmental jurisdiction. Such standards and regulations are intended to facilitate the restoration or change of occupancy so as to preserve their original or restored elements and features, to encourage energy conservation and a cost effective approach to preservation, and to provide for reasonable safety from fire, seismic forces or other hazards for occupants and users of such "buildings, structures and properties" and to provide reasonable availability and usability by the physically disabled.
COMBINING HISTORIC PRESERVATION AND BROWNFIELD DEVELOPMENT INCENTIVES AND TAX CREDITS: CASE STUDIES IN CREATIVE DEAL MAKING A PRIMER ON THE HISTORIC REHABILITATION TAX CREDIT John H. Gadon Lane Powell Spears Lubersky LLP Portland, Oregon September 13, 2003 American Bar Association Section of Taxation and Section of Real Property and Probate Law Joint Fall CLE Meeting ã 2003 John H. Gadon
2006 Annual Convention Succession and Estate Planning for the Small/Family Business Corporate Counsel Section 2.5 General and .5 Ethics CLE Hours May 3-5, 2006 ♦ Akron Obtain a reliable appraisal consistent with the IRS Adequate Disclosure Requirements and Qualified Appraiser Standard, so that the appraisal will be taken seriously by the tax court and other courts, if necessary. Check with the appraiser’s certifying or licensing body or agency to confirm the appraiser is actually certified or licensed and to determine the appraiser’s record regarding complaints, suspensions, etc.
MOTELS FOR SALE Our ads are inexpensive - for less than it costs to place one ad in a local newspaper or magazine, a seller can now advertise his property to the entire world, 24 hours a day. And, when a property sells, the seller owes us NO REAL ESTATE COMMISSION.
Trustreet Properties Inc. is a leading provider of financial and real estate solutions in the restaurant industry. Trustreet, and its affiliated companies, represent and have financed approximately 2,900 restaurant properties located in 49 states. These restaurant properties are operated by corporate franchisors or franchisees of fast-food, family-style or casual-dining restaurant chains such as Applebee's, Arby's, Bennigan's, Burger King, Denny's, Golden Corral, Ground Round, IHOP, Jack in the Box, KFC, Pizza Hut, Ruby Tuesday, Sonny's Real Pit Bar Bar-B-Q, Steak and Ale, Taco Bell, T.G.I. Friday's, Wendy's and Village Inn.
Building a Safer Workplace Click a course title for program description and secure online registration or call 1-866-385- 7470 ext. 2919 to learn more. RIT has been recently designated a U.S. Department of Labor OSHA Training Institute education center for Region 2, serving New York, New Jersey, Puerto Rico and the U.S. Virgin Islands. These hands-on programs are designed to promote safety in the workplace and reduce the cost to society associated with accidents and unhealthy work environments. A full calendar of courses is now available. Please click the appropriate link below for a full course description, dates and registration information. View the 2006-2007 OSHA Course Catalog [.pdf]
(Excerpts from Lesson 1) INTRODUCTION This is a FREE introductory course in valuing your business. The course is "stand alone" with manual calculations or may be used in conjunction with the time-saving Business Valution Calculator This course will: Introduce you to many of the concepts behind valuing a business. Show you a step-by-step procedure for valuing a business. Provide you with a free manual Data Worksheet and lead you through a valuation of your own business. Optionally, provide you with the inexpensive C&S ASSOCIATES ONLINE BUSINESS VALUATION CALCULATOR, the BVC, to automatically make all calculations and provide default values of the valuation variables. Discuss how to maximize or minimize your value. Explain the advantages and disadvantages of "Do-It-Yourself" valuations
AN INFORMATION CENTER IN FORENSIC SCIENCE, LAW AND PUBLIC POLICY FOR LAWYERS, FORENSIC SCIENTISTS, EDUCATORS, AND PUBLIC OFFICIALS Why this FORENSIC CENTER NEWSLETTER? Contact Information PLEASE NOTE: Forensic-Evidence, or its editor, cannot answer legal questions or provide investigative means to readers who desire to pursue specific legal problems. To deal with these issues, consult a licensed attorney in the state where you reside or where the problem exists.
I. A number of amendments of the Federal Rules of Evidence are expected to go into effect on December 1, 2000. Among the ones that are of particular interest to persons dealing with expert opinion evidence, the major change is to Rule 702. Rule 702. Testimony by experts, If scientific, technical, or other specialized knowledge will assist the trier of fact to understand the evidence of to determine a fact in issue, a witness qualified as an expert by knowledge, skill, experience, training, or education, may testify thereto in the form of an opinion or otherwise, if (1) the testimony is sufficiently based upon reliable facts or data. (2) the testimony is the product of reliable principles and methods, and (3) the witness has applied the principles and methods reliably to the facts of the case. [New matter is underlined]
The Scope of the PCA As indicated in our proposal, the property condition assessment, or PCA, conforms to ASTM standards. These standards have clearly defined limitations with which you should be aware. However, the assessment is essentially visual and non-destructive and relies on random sampling techniques, as opposed to comprehensive analysis, and is not technically exhaustive. The PCA is intended to identify defects or deficiencies, or alert you to the need for further evaluation by specialists, and to recommend necessary improvements that could affect your evaluation of the property. Nevertheless, the following specialized assessments are beyond the scope of our service, but can be undertaken for a revised fee.
Blue Book Invitation to Bid Messaging enables you to communicate with companies listed in The Blue Book quickly, easily and FREE OF CHARGE! Simply follow the steps below and make sure to include all required information. 1. Enter contact and project information. You MUST fill in the required fields (marked with a red asterisk). 2. Click on the "Select Companies to Message" tab to choose the companies you would like to include, in all the categories that you need for this project. 3. Click the "View ITB Proof" button to review your message and then click "Sent ITBs Now" to send your message.
The Foundation publishes a variety of periodicals and reports focusing on regional and national housing issues. BuildingBlocks BuildingBlocks, a Fannie Mae Foundation newsletter, is aimed at housing and community development practitioners. Housing Facts & Findings Housing Facts & Findings, a Fannie Mae Foundation newsletter, shares knowledge about housing and community development issues. Housing Policy Debate Housing Policy Debate provides discussion and original research on a broad range of housing and community development issues. Journal of Housing Research The Journal of Housing Research, which is currently published by the American Real Estate Society, was published by the Fannie Mae Foundation until 2003. Back issues of this publication are still available on this Web site. Housing in the Nation's Capital Report An annual report on housing trends in the District of Columbia and the surrounding areas, plus periodic briefs that provide a timely and in-depth examination of individual issues facing the city and region. Case Studies Case studies feature innovative practices in housing and community development. Census Notes The latest analysis of U.S. Census data. Reports The Fannie Mae Foundation produces numerous reports on housing and community.
OUR JOURNALS -------------------------------------------------------------------------------- Journal of Real Estate Research The American Real Estate Society's flagship journal, the Journal of Real Estate Research (JRER), provides valuable insight into issues in real estate for practitioners and academics alike. The focus of the Journal is to investigate and expand the frontiers of knowledge that cover business decision-making applications or scholarly real estate research. ARES has a special interest in research that can be useful to the business decision maker in areas such as development, finance, management, market analysis, marketing and valuation. Journal of Real Estate Literature The Journal of Real Estate Literature (JREL) encourages academic research and teaching in the field of real estate by providing information for researchers and educators. Our scope includes, but goes beyond, that of the traditional literature journal listing published research, dissertations, and work in progress. We intend to include other information on tools, such as software and data bases, helpful to those pursuing research. Journal of Real Estate Portfolio Management The Journal of Real Estate Portfolio Management (JREPM) features articles on the management of real estate portfolios. Its purpose is to disseminate applied research on real estate investment and portfolio management. Authors are encouraged to submit the findings of original research or synthesis articles. Journal of Real Estate Practice and Education The Journal of Real Estate Practice and Education (JREPE) encourages excellence in teaching and seeks to motivate research in real estate education and practice. It provides a basis for the exchange of innovative opinions and research findings among practicing real estate professionals, educators and researchers internationally. The contents provide information on the teaching of real estate and research findings that are critical to the understanding of the practice and education in real estate. Journal of Housing Research (JHR) The objective of the JHR is to serve as an outlet for theoretical and empirical research on a broad range of housing related topics, including but not limited to, the economics of housing markets, residential brokerage, home mortgage finance and mortgage markets, and international housing issues. OTHER ARES PUBLICATIONS ------------------------------------------------------------------------------- Monographs An annual research monograph targets topics that warrant special attention outside the regular venue of journal publication. The Monographs bridge the gap between academic theory and practical hands-on research in the real estate field. Newsletter A newsletter is published semi-annually in March and October. Information on member activities, announcements of interest to the membership, and notices of currently open positions related to real estate are solicited by the Newsletter editor.
Volume 28, Number 4, 2006 of the Journal of Real Estate Research How Tax Credits Have Affected the Rehabilitation of the Boston Office Market Historic Buildings and Rehabilitation Expenditures: A Panel Data Approach Evidence from Tax-Exempt Firms on Motives for Participating in Sale-Leaseback Agreements Considerations in the Design and Construction of Investment Real Estate Research Indices Modelling the Value Adding Attributes of Real Estate to the Wealth Maximization of the Firm All articles listed here are available for download in portable document format.
Fannie Mae-Owned Property Search REO To help your search, please provide the state where you want to search for a property. Or, for a more specific search, provide the state and city; the state and ZIP code; or the state, city, and ZIP code. You can also search for a specific property type by selecting either single- family, 2-4 unit, or condo/co-op from the "Property Type" drop-down menu. You can sort your results by price, type of property, or ZIP code by selecting from the "Sorted By" options. Your use of the Fannie Mae-Owned Property Search is subject to the following terms and conditions.
Feature Search-Freddie Mac REO To begin searching for homes by features, you may complete as few as one (1) of the search options below. Or, if you choose, you may complete them all to narrow your search. We suggest that you always include the state. After making your selections, click Find Homes to start your search. To start a new search, click Reset.
Homes for Sale by the U. S. Government FHA "Brings the Holidays Home" Sale The HomeSales.gov web site provides current information about single family homes for sale by the U.S. Federal Government. These previously owned homes are for sale by public auction or other method depending on the property. Anyone can buy a home for sale by the U. S. Government, but you must work with a real estate agent, broker or servicing representative to submit an offer or bid. Currently the U.S. Departments of Housing and Urban Development (HUD), Agriculture (USDA/Rural Development), and Veterans Affairs (VA) have homes listed on this site. Learn how to buy them. For additional information regarding property listings, please contact the corresponding agency. Agency Contact Information
Several federal agencies have properties to sell. In fact, HUD sells both single family homes and multifamily properties. Check them out - one might be just what you're looking for! --------------------------------------------------------------------------------
Daily Updates Assembly Bills Senate Bills The full text of bills, resolutions, and constitutional amendments, and their status, history, votes, analyses, and veto messages are available. If you know the bill, select the session, and House of origin, and type the bill number to retrieve this information. To search, select the session, and House of origin, and type the keywords and/or author name(s). An Index is available which lists all bills introduced in the Assembly and Senate.
Office of the Secretary Contact: Joan Moody For Immediate Release: November 12, 2003 202-208-6416 Norton Finalizes Real Estate Appraisal Reform WASHINGTON - Secretary of the Interior Gale A. Norton today announced that real estate appraisal functions previously performed by various agencies within the Department of the Interior have been consolidated in a new departmental office. The Office of Appraisal Services, housed within the department's National Business Center, will administer the various appraisal services required by Interior's programs. Brian Holly, Chief Appraiser for the U. S. Department of Justice, has agreed to serve as Acting Chief Appraiser for the department and head the office.
This edition of the personal property appraisal manual represents our continued effort to improve the quality of personal property assessment in North Carolina. It is our hope that the use of this manual will be of assistance to all county property appraisers as you undertake the difficult task of personal property valuation. It is our intention to keep this manual as current as possible, and any suggestions or comments you have will be appreciated. This edition features updated legal, listing, and machinery & equipment appraisal sections. The most noticeable feature is the addition of the personal property appraisal section and the overall focus on personal property in general, rather than only business personal property. The manual will continue to evolve with each subsequent publication as we learn more about the appraisal of personal property. We would like to recognize the contributions of our former staff members, Roger Ellis and Jim Wagner for their work on the earlier editions of the manual. In addition, we would like to thank all the support staff of our office for their efforts in preparing the manuscript.
§ 105-272. Purpose of Subchapter. The purpose of this Subchapter is to provide the machinery for the listing, appraisal, and assessment of property and the levy and collection of taxes on property by counties and municipalities. It is the intent of the General Assembly to make the provisions of this Subchapter uniformly applicable throughout the State, and to assure this objective no local act to become effective on or after July 1, 1971, shall be construed to repeal or amend any section of this Subchapter in whole or in part unless it shall expressly so provide by specific reference to the section to be repealed or amended. As used in this section, the term "local act" means any act of the General Assembly that applies to one or more counties by name, to one or more municipalities by name, or to all municipalities within one or more named counties. (1939, c. 310, s. 1802; 1971, c. 806, s. 1; 1991, c. 11, s. 1.)
The California Department of Real Estate has published this booklet in response to an apparent need for information concerning disclosures required in real property transactions. This booklet is limited to the most common disclosures required by statute and does not include disclosures required by agreement between the principals (buyer and seller; borrower and lender; lessee and lessor, etc.). Should you need assistance or further information, consult the statutory references included, an attorney or a knowledgeable real estate professional. Also, this booklet has a list of government agencies which you may contact for further information, as appropriate. Because the laws concerning disclosure obligations may change, you should use this booklet only as a general source of information.
Westmoreland-LG&E Partners (“taxpayer”) appeals the final decision of the North Carolina Property Tax Commission (“Commission”) confirming the ad valorem tax valuation by Halifax County (“appellee”) of taxpayer’s business personal property (“personal property”).
Property Information Resources in Los Angeles The City of Los Angeles offers three online resources for obtain information about properties located within the city limits. Researchers may use these resources to lookup basic property data that often forms the basis for conducting additional historical research. The data available on these sites is in part derived from the Los Angeles County Tax Assessor. The City of Los Angeles has taken this information and combined it with even more information collected and maintained by different city departments. All three websites incorporate interactive web-based geographic information systems (GIS). These systems were independently developed by the Los Angeles Department of City Planning, the Los Angeles Department of Public Works, and the Los Angeles Information Technology Agency. You will find that each site tends to contain some duplicative information, as it has only been in the past couple years that Los Angeles has made an effort to consolidate its online resources into one system.
Free Web Access to Public Records Public Links: AK AL AR AZ CA CO CT DE FL GA HI IA ID IL IN KS KY LA MA MD ME MI MN MO MS MT NC ND NE NH NJ NM NV NY OH OK OR PA RI SC SD TN TX UT VA VT WA WI WV WY State Public Links: AK AL AR AZ CA CO CT DC DE FL GA HI IA ID IL IN KS KY LA MA MD ME MI MN MO MS MT NC ND NE NH NJ NM NV NY OH OK OR PA RI SC SD TN TX UT VA VT WA WI WV WY
AN INFORMATION CENTER IN FORENSIC SCIENCE, LAW AND PUBLIC POLICY FOR LAWYERS, FORENSIC SCIENTISTS, EDUCATORS, AND PUBLIC OFFICIALS Why this FORENSIC CENTER NEWSLETTER? (Links) Contact Information
VA HomeAbout VAOrganizationsApply OnlineCompensation & Pension Education Health EligibilityMy HealtheVetVocational Rehab & Employment Services Life InsuranceCareer SearchFind a FacilityContact VAEnter your search text Button to start search Health CareHealth CareHealth Benefits & ServicesMy HealtheVetVHA Organizations and ProgramsNational Center for Patient SafetyFacility LocatorVolunteerCHAMPVAPharmacy BenefitsBenefitsBenefitsCompensation & PensionEducationHome LoansLife InsuranceVocational RehabilitationSurvivors' BenefitsPharmacy BenefitsCHAMPVABurial BenefitsBurial & MemorialsBurial & MemorialsBurial and Memorial BenefitsNationwide Gravesite LocatorCemeteriesBurial BenefitsHeadstones and MarkersPresidential Memorial CertificatesHome Loan Homepage Veterans Information Portal Home Loan Information Am I Eligible for a Home Loan? Property Management Construction & Valuation Lenders, Servicers, and Real Estate Professionals Contact Us VA Monitoring Unit Loan Production Specially Adapted Housing Home Loan Guaranty Services Lenders and Real Estate Professionals Homepage
Radon Radon (chemical symbol Rn) is a naturally occurring radioactive gas found in soils, rock, and water throughout the U.S. It has numerous different isotopes, but radon-220, and -222 are the most common. Radon causes lung cancer, and is a threat to health because it tends to collect in homes, sometimes to very high concentrations. As a result, radon is the largest source of exposure to naturally occurring radiation
Acoustical Guide Introduction Rating Principles Data Methodologies Glossary Worksheets References Example Purpose This Acoustical Glazing Design Guide has been prepared for the building design professional, manufacturer of Saflex protective interlayer used in laminated glass. This guide includes the most comprehensive and up-to-date collection of laboratory-tested sound transmission loss data for laminated, monolithic and air-spaced glass configurations. It is an indispensable reference for anyone concerned about sound transmission through windows. The primary purpose of this publication is to present easy-to-follow methodologies for estimating the minimum required sound transmission loss (TL) for exterior glazing exposed to the most common sources of exterior environmental noise: aircraft, highway traffic and rail transportation. These methodologies are devised to enable the architect to explore glazing options early in project development.
This booklet has been created by Automated Valuation Technologies, Inc. (AVT). AVT was founded by David A. Braun in 1993. The purpose of AVT is to fill the voids in appraisal practice that result from the rapidly changing appraisal environment. Appraisers often find themselves engaged in new activities, which quite frankly, they are not prepared to deal with. This is both unfortunate and unacceptable. It is unfortunate because appraisers are not fully effective in carrying out their duties. It is unacceptable because it compromises the vital role appraisers perform in the safekeeping of their country’s greatest wealth (real property). AVT operates under the belief that there is no substitute for the “Neighborhood Appraiser”. Their knowledge of the local market is unique and cannot be duplicated by remote computer analysis. These local appraisers are hardworking and dependable. Without question, these gritty individuals will carry out their duties as long as they have the technical means to do so. I would like to invite my fellow appraisers to download and use the “USL Documenter” which manages the common phrases presented in this booklet (see Addenda (C)). It can be accessed and downloaded at my company’s web site “www.braunappraisal.com”. There is no charge for this software. This application runs in Microsoft® Excel™ XP 2002 and newer within a windows operating system. You must have Excel loaded on your computer in order to run this software.
American FactFinder-Your source for population, housing, economic, and geographic data
Federal Public Links: Click Here National & International Public Link: Click Here
Communicate, in a timely Fashion, each appraisal, analysis, and opinion without bias or partiality
Abstain from behavior that is deleterious to our clients, the appraisal profession, and the public
Hold paramount the confidential nature of the appraiser/consultant - client relationship
Comply with the requirements of the Uniform Standards of Professional Appraisal Practice and the Code of Professional Ethics of the National Society of Real Estate Appraisers
Appraiser Appraisal Information, Estate Appraiser, Probate Appraiser, Estate Tax Appraiser, Commercial Appraiser, LA, L.A., Appraiser, Commercial Appraisal, Real Estate Infomine, Real Estate Appraiser, ReUse Appraisal, real estate appraiser, Certified General Appraiser, find a real estate appraiser, PMI Appraiser, Free Appraisal, Tax Appraiser, Appraisal Institute, Institute Appraiser, MAI Appraiser, Commercial Appraisal, Commercial Appraiser, Income Property Appraisal, Income Property Appraiser, Appraisal, Appraiser, Commercial Real Estate Appraiser, Fast Appraiser, Real Estate Consultants, Real Estate Appraisers, Apartment Appraiser, Land Appraiser, Real Estate Inspectors, Real Estate Broker, Expert Witness-Real Estate, ASTM E2018, Insurance Inspector, Office of real estate appraisers, FEMA Inspector, MAI, Appraisal Institute, General Appraiser, Full Service Real Estate Consultant, loan calculator, Real Estate Services, Appraisal Services, Approved Appraisers, Link Partners, HUD Appraiser, Rehab Consultant, Remodel Consultant
Estate Appraiser, Probate Appraiser, Estate Tax Appraiser, Commercial Appraiser, LA, L.A., Appraiser, Commercial Appraisal, Real Estate Infomine, Real Estate Appraiser, ReUse Appraisal, real estate appraiser, Certified General Appraiser, find a real estate appraiser, PMI Appraiser, Free Appraisal, Tax Appraiser, Appraisal Institute, Institute Appraiser, MAI Appraiser, Commercial Appraisal, Commercial Appraiser, Income Property Appraisal, Income Property Appraiser, Appraisal, Appraiser, Commercial Real Estate Appraiser, Fast Appraiser, Real Estate Consultants, Real Estate Appraisers, Apartment Appraiser, Land Appraiser, Real Estate Inspectors, Real Estate Broker, Expert Witness-Real Estate, ASTM E2018, Insurance Inspector, Office of real estate appraisers, FEMA Inspector, MAI, Appraisal Institute, General Appraiser, Full Service Real Estate Consultant, loan calculator, Real Estate Services, Appraisal Services, Approved Appraisers, Link Partners, HUD Appraiser, Rehab Consultant, Remodel Consultant
Copyright 2005, 2006 All Rights Reserved No portion of this page, text, images or code, may be copied, reproduced, published or distributed in any medium without the expressed written permission of the copyright holder. Commercial Appraiser and Real Estate Consultant. The information you obtain at this site is not, nor is it intended to be, legal advice. You should consult an attorney for individual advice regarding your own situation.
Commercial Appraiser and Real Estate Consultant, Los Angeles, CA
Commercial Appraiser and Real Estate Consultant, Los Angeles, California
Commercial Appraiser and Residential Appraiser, Los Angeles, California
Commercial Appraiser, Los Angeles, California
Commercial Appraiser and Real Estate Consultant, Los Angeles, California!->
Commercial Appraiser,Los Angeles, Commercial appraisal, comercial appraiser, Expert Witness, Real Estate consultant, LA, L.A., Southern Californiacommercial appraiser,appraiser los angeles, real estate appraiser,commercial expert witness real estate, real property,commercial appraiser, commercial real estate, Los Angeles, Estate , Probate, Trust, Tax, MAI Appraiser, LA, L.A., real estate land los angeles, commercial real estate inspectors, real estate brokers, los angeles, real estate appraiser, Los Angeles, llp, mark to marker, Land Appraiser, Special Purpose Property Appraiser, Office Property, Commercial appraisal, Restaurant, Apartment, VANDEMA, Southern California Commercial Real Estate, Residential Appraiser, Apartment Appraiser,California Appraiser,PMI Removal, Certified General, Tax , Multi Family , Bank appraisal institute!->
The Harris Company, Real Estate Appraiser / Consultant 5780 West Centinela Avenue, Building 1, Suite 408 Los Angeles, California 90045 310.337.1973 firstname.lastname@example.org