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|Pennsylvania: The Business Privilege Tax does not Apply to the Rental Real Estate Business|
McDonald Hopkins LLC;
October 18, 2014, previously published on October 9, 2014In Fish, Hrabrick and Briskin v. Township of Lower Merion, the Commonwealth Court of Pennsylvania concluded that the imposition of the business privilege tax (BPT) on the appellants’/lessors’ (Appellants) rental income, defined as gross receipts from lease transactions, violates the...
|Real Estate Commission Key Issues|
Matthew G. DiMeglio, Arnold D. Spevack; Lerch Early Brewer Chartered;
October 17, 2014, previously published on September 25, 2014A recent U.S. District Court for the Eastern District of Virginia decision highlighted the need for real estate sales professionals to be aware of real estate licensing laws in the Washington, DC metropolitan area. In the three local jurisdictions, Washington, DC, Maryland and Virginia, all real...
|SDLT and Property Investment Funds|
October 16, 2014, previously published on October 2014The UK government has announced that it will be looking at whether any changes are needed to current stamp duty land tax ("SDLT") rules to cater for two specific forms of collective investment scheme designed for investors in the UK market.
|New Changes to Pennsylvania Mechanics' Lien Law Take Effect|
Jason A. Copley, Daniel E. Fierstein; Cohen Seglias Pallas Greenhall & Furman PC;
October 14, 2014, previously published on September 24, 2014On July 9, 2014, Pennsylvania Governor Tom Corbett signed a bill (S.B. 145) into law that amends the Pennsylvania Mechanics’ Lien Law of 1963 (the “Lien Law”). The new law took effect on September 8, 2014 and affects subcontractor lien rights on residential construction projects...
|Missing Data Protocols Under AB1103 Energy Use Disclosure Rule And Other Important Facts You Need To Know|
Lydia Lake, Pamela L. Westhoff; Sheppard, Mullin, Richter & Hampton LLP;
October 10, 2014, previously published on October 2, 2014Many commercial property owners have approached us with questions about missing data protocols, how to properly comply with AB 1103 (and the consequences of non-compliance) and what buildings are affected. Here is what you need to know.
|Unruly Horse Renders Stable Owner Immune from Liability for its Unruly Dog|
Stephen D. Richman; Kohrman Jackson & Krantz PLL;
October 8, 2014, previously published on October 6, 2014Prior to the twentieth century, the old adage- “every dog gets one free bite” was in effect in most jurisdictions. In other words, a dog owner was only held liable for his dog's biting someone if the owner had reason to know the dog would bite.
|What Exactly Is A Subordination, Non-Disturbance and Attornment Agreement, and Why Do I Need One?|
David L. Allen; Jaburg & Wilk, P.C.;
October 8, 2014While most commercial leases contain a requirement that the tenant will execute a “Subordination, Non-Disturbance and Attornment Agreement,” commonly referred to a an “SNDA,” a majority of tenants who have signed such leases, and most likely several of the real estate agents...
|Creditors Beware: Married Couples Claiming Homestead Protection on Two Residences May Avoid a Forced Sale|
Karl Gruss, Edward Lee Kelly; Rogers Towers, P.A.;
October 8, 2014, previously published on September 30, 2014Florida’s homestead exemption protects a married couple’s primary residence from forced sale to satisfy a judgment lien, but what happens when spouses retain two properties as their individual primary residences, claiming homestead protection on each? The answer comes down to whether...
|Vacant Property Registration Ordinances: Understanding the Issues|
Kohrman Jackson Krantz PLL;
October 2, 2014, previously published on September 29, 2014Since the foreclosure crisis in 2008 - 2009, many communities in the U.S. have enacted “vacant property registration” ordinances (VPR ordinances) as a tool to help them deal with problem properties that are vacant. There are over 80 such ordinance issued or proposed in the state of Ohio...
|Foreclosure of Condominium Lien Extinguishes First Deed of Trust|
R. Alex DuFour, Steven L. Dube, William M. Hoffman, William W. Riggins, David L. Weintraub; Linowes and Blocher LLP;
October 2, 2014, previously published on September 19, 2014Lenders beware: A first deed of trust secured by a condo unit in Washington, D.C. might not be safe. In the case of Chase Plaza Condominium Association, Inc. and Darcy, LLC v. JPMorgan Chase Bank, N.A., decided on August 28, 2014, the D.C. Court of Appeals held that a condo association's...