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|An Appeal To The City Council Fails To Wash Away All CEQA Sins. Consideration Of Historical Resources In A Negative Declaration Falls Under The Substantial Evidence Test, Not The Fair Argument Test|
William W. Abbott; Abbott & Kindermann, LLP;
October 23, 2014, previously published on September 23, 2014The courts have been clear: the decisionmaking body has to consider the CEQA document before taking action to granting a discretionary approval. A recent court decision examines a variation on that practice when the approving body approved the CEQA document, but lacked the authority under the local...
|H.R. 2600: Good News for Condo Developers|
Alexander Dobrev, Adam R. Lewis; Lowndes, Drosdick, Doster, Kantor & Reed Professional Association;
October 22, 2014, previously published on October 13, 2014On Friday, September 26, 2014, President Obama signed into law H.R. 2600, which made several important changes to the Interstate Land Sales and Full Disclosure Act (ILSA). In short, H.R. 2600 exempts the sale of condominium units from the registration and disclosure provisions of the ILSA (i.e., a...
|New West Virginia Law Enables Real Property to Pass to Beneficiary Without Probate|
Paul L. Hicks; Bowles Rice LLP;
October 22, 2014, previously published on May 8, 2014A new West Virginia law now enables real property to pass simply and directly to a beneficiary, without going through probate.
|Real Estate Tip: ALTA 34-06 - The Endorsement That Saves The Day|
Richard W. Smith; Bernstein Shur;
October 22, 2014, previously published on October 7, 2014Buyers and developers who are focused on negotiating terms of transactions, projecting future income and meeting deadlines, can often ignore real estate title issues until a defect in a title threatens to derail a closing. Timing is everything and defects have a way of surfacing when the closing...
|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...
|When In Doubt, Disclose, Disclose, Disclose|
David L. Allen; Jaburg & Wilk, P.C.;
October 17, 2014Back before case law imposed upon a seller the legal obligation to affirmatively disclose negative facts about their property, it was commonplace for buyers to be advised to “beware” of what potential problems might exist, that were neither readily apparent nor disclosed by the seller....
|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...
|Luxembourg-France Tax Treaty: Amendment Signed on September 5, 2014|
October 16, 2014, previously published on October 2014On September 5, 2014, French Minister of Finance Michel Sapin and Luxembourgian Minister of Finance Pierre Gramegna signed an amendment to the France-Luxembourg Tax Treaty (1958) (the "Tax Treaty"), as amended by the 1970 exchange of letters and by the 1970, 2006, and 2009 protocols.
|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 Developments for Real Property Transactions|
October 16, 2014, previously published on October 2014On July 9, 2014, the German Supreme Fiscal Court decided a real estate transfer tax ("RETT") case that shines a new light on RETT structures. Contrary to the long-standing interpretation of the law, the court took the position that aspects of economic ownership are also relevant for RETT...