Legal Opinion
Maryville Properties, L.P. v. Nelson
Missouri Court of Appeals
Decided June 25, 2002No. WD 60335PublishedCited by 20 opinions
1Opinion of the Court
RONALD R. HOLLIGER, Judge.
Maryville Properties, L.P. (Maryville Properties) appeals from a decision of the State Tax Commission (Commission) including Low Income Housing Tax Credits (LIHTCs) received by Maryville Properties’s limited partners in the valuation of a rent restricted apartment complex for real property tax purposes. Maryville Properties contends that 1) the tax credits and accelerated depreciation passed through to limited partners are intangible property not properly considered by statute in valuations for real estate tax assessments; 2) the Commission’s decision violated the…
2Cases cited9 opinions
- Alumax Foils, Inc. v. City of St. LouisSupreme Court of Missouri · 1997
- Evangelical Retirement Homes of Greater St. Louis, Inc. v. State Tax CommissionSupreme Court of Missouri · 1984
- John Calvin Manor, Inc. v. AylwardSupreme Court of Missouri · 1974
- Two Pershing Square, L.P. v. BoleyMissouri Court of Appeals · 1998
- Cascade Court Ltd. Partnership v. NobleCourt of Appeals of Washington · 2001
4 more not listed; retrieve them via the Exa API.
3Cited by20 opinions
- STATE BUILDING AND CONSTRUCTION TRADES COUNCIL v. DuncanCalifornia Court of Appeal · 2008
- Cottonwood Affordable Housing v. Yavapai CountyArizona Tax Court · 2003
- Huron Ridge LP v. Ypsilanti TownshipMichigan Court of Appeals · 2007
- Town Square Limited Partnership v. Clay County Board of EqualizationSouth Dakota Supreme Court · 2005
- Horan v. Kenai Peninsula Borough Board of EqualizationAlaska Supreme Court · 2011
15 more not listed; retrieve them via the Exa API.