Difference between revisions of "Local Politics:Issues:Real Estate Tax Assessment"
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(→Massachusetts documents: Add SJC ruling) |
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** Opinion of the Justices, [http://masscases.com/cases/sjc/378/378mass802.html 378 Mass. 802] (1979) | ** Opinion of the Justices, [http://masscases.com/cases/sjc/378/378mass802.html 378 Mass. 802] (1979) | ||
** Associated Industries of Massachusetts, Inc. v. Commissioner of Revenue [http://masscases.com/cases/sjc/378/378mass657.html 378 Mass. 657] (1979) | ** Associated Industries of Massachusetts, Inc. v. Commissioner of Revenue [http://masscases.com/cases/sjc/378/378mass657.html 378 Mass. 657] (1979) | ||
** Town of Sudbury v. Commissioner of Corporations and Taxation, [http://masscases.com/cases/sjc/366/366mass558.html 366 Mass. 558] (1974) | |||
** Bettingole vs. Assessors Of Springfield, [http://masscases.com/cases/sjc/343/343mass223.html 343 Mass. 223] (1961) | ** Bettingole vs. Assessors Of Springfield, [http://masscases.com/cases/sjc/343/343mass223.html 343 Mass. 223] (1961) | ||
* Selected ATB [http://www.mass.gov/anf/hearings-and-appeals/decisions/tax-appeal-decisions tax appeal decisions]: | * Selected ATB [http://www.mass.gov/anf/hearings-and-appeals/decisions/tax-appeal-decisions tax appeal decisions]: |
Revision as of 09:11, 16 May 2013
News
- Lexington Minuteman: Town officials explain commercial assessments in Lexington, by Ben Aaronson (Aug 12, 2010)
- Lexington Minuteman: Assessing a situation, by Ian B. Murphy (Aug 14, 2008)
Lexington documents and data
- Assessors Online Database and Registry of Deeds for Lexington, MA
- Lexington Commercial Properties Assessed Well Below Their Sale Price, by Patrick Mehr (2013)
- Overview of the Commercial and Industrial Property Assessment Process, by Steve Foster (Jan 13, 2011)
- Town of Lexington FY2013 Tax Classification Packet
- Lexington 2011 At A Glance Report
- lex-tmma threads:
- Another T.I.F. under consideration? http://groups.yahoo.com/group/lex-tmma/message/17610 (May 2013)
- Town officials rush to help businesses - but not to tax them fairly… http://groups.yahoo.com/group/lex-tmma/message/17593 (Apr 2013)
- Starwood Hotel Property Sale: http://groups.yahoo.com/group/lex-tmma/message/16974 (Feb 2013)
- Assessments - articles 37 & 38: http://groups.yahoo.com/group/lex-tmma/message/13686 (Mar 2011)
- Town Meeting action:
- 2011 Annual Town Meeting minutes, Article 37 (Commercial Assessments Citizen Motion) and Article 38 (Residential Assessments Citizen Motion)
Massachusetts documents
- MA DoR Assessment Administration: Law Procedures and Valuation Course 101 Handbook
- MA DoR Assessment Certification and Field Review Manual
- MA DoR Certification Standards
- MA FY2005 - 2011 Multi-Year At-A-Glance Report
- History of Massachusetts Tax Classification, by John Bartenstein (May 16, 2013). References:
- Opinion of the Justices, 378 Mass. 802 (1979)
- Associated Industries of Massachusetts, Inc. v. Commissioner of Revenue 378 Mass. 657 (1979)
- Town of Sudbury v. Commissioner of Corporations and Taxation, 366 Mass. 558 (1974)
- Bettingole vs. Assessors Of Springfield, 343 Mass. 223 (1961)
- Selected ATB tax appeal decisions:
- USAA Properties v. Chelmsford (Dec 5, 2012)
- 540 Taunton, LLC v. Taunton (Oct 12, 2012)
- Fawcett St Associates v. Cambridge (Jun 30, 2008)
- Cambridge Park 125 Realty Corp. and Cambridge Park 150 Realty Corp. v. Cambridge (June 13, 2008)
US States documents
- NY State DoR survey on Ratio Studies in various US States (1995)
- International Association of Assessing Officers (IAAO) Standard on Ratio Studies