956 resultados para Real property tax.


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This work has as main objetive to analyze fiscal/tax collection of municipalities after the political-administrative decentralization in Brazil and its new role in this scenario, bringing up the competition for Decasa Sugar and Alcohol between the municipalities of Caiuá and Maraba Paulista in the context of expansion sugarcane cultivation in the Presidente Prudente Geographic Micro Region. The analysis has considered the geographic scales, in order to highlight the power relations on local/regional territory, determined by the Agroenergy Policy Guidelines in Brazil (2006-2011). The two municipalities have from the point of view economic dynamics, irrelevence, proven through the São Paulo Index of Social Responsibility (IPRS), maximizing the importance of the constitutional transfers, such as Participation Fund of Municipalities (FPM). Given this situation, we analyze the four taxes raised by the experts as the most impactful for municipal tax collection before the presence of sugarcane activity: the Territorial Urban Property Tax (IPTU), the Tax on Services of any Nature (ISSQN), the Tax Vehicles owned Motor (IPVA) and the Operations tax on the Circulation of Goods and on Transport Services Rendered Interstate and Intermunicipal (ICMS). It was verified, that only the ISSQN can be seen as an indicator increase in fiscal/tax collection before the presence sugarcane activity...

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Irrigation is vital to the economic activity of the west-central Great Plains. The crops grown, the distribution of center-pivot irrigation systems, and the basic transportation infrastructure is the same in northwest Kansas, northeast Colorado, and southwest Nebraska. But buyers of agricultural land face a different price for irrigated cropland in each of the states, even when the production characteristics of the land are similar. After accounting for factors like productivity and local property tax differences, we argue that it is the difference in water marketing rights between the three states that explains the price difference. The link between land values and water marketing rights is statistically developed by using Ordinary Least Squared (OLS) regression techniques. After adjusting for differences in property taxes, the analysis reveals that the implicit value of full water-marketing rights in the region is approximately $1,026 per acre. This valuation is within the range of estimates provided by other comparable studies across the country.

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Il territorio italiano presenta una grandissima ricchezza nel campo dei Beni Culturali, sia mobili che immobili; si tratta di un patrimonio di grande importanza che va gestito e tutelato nel migliore dei modi e con strumenti adeguati, anche in relazione ai problemi ad esso legati in termini di manutenzione e di salvaguardia dai fattori di rischio a cui può essere esposto. Per una buona conoscenza del Patrimonio Culturale, è fondamentale un’acquisizione preliminare di informazioni condotte in modo sistematico e unitario, che siano diffuse ed organiche, ma anche utili ad una valutazione preventiva e ad una successiva programmazione degli interventi di restauro di tipo conservativo. In questo ambito, l'impiego delle tecniche e tecnologie geomatiche nel campo dei Beni Culturali, può fornire un valido contributo, che va dalla catalogazione e documentazione del bene culturale al suo controllo e monitoraggio. Oggigiorno il crescente sviluppo di nuove tecnologie digitali, accompagnato dai notevoli passi avanti compiuti dalle discipline della geomatica (in primo luogo topografiche e fotogrammetriche), rende possibile una efficace integrazione tra varie tecniche, favorita anche dalla diffusione di soluzioni per l’interscambio dati e per la comunicazione tra differenti dispositivi. Lo studio oggetto della presente tesi si propone, di approfondire gli aspetti legati all’uso delle tecniche e tecnologie della Geomatica, per mettere in risalto le condizioni di un bene ed il suo stato di degrado. Per la gestione e la salvaguardia di un bene culturale , si presenta il SIT Carta del Rischio che evidenzia le pericolosità legate al patrimonio, e come esse sommate alla vulnerabilità di un singolo bene, contribuiscano all’individuazione del grado di rischio. di approfondire gli aspetti legati all’uso delle tecniche e tecnologie delle Geomatica, per mettere in risalto le condizioni di un bene ed il suo stato di degrado.

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Economic comparisons of income on highly erodible land (HEL) in Adams County were made utilizing five years of grazing data collected from a 13- paddock intensive-rotational grazing system and a four-paddock rotational-grazing system and four years of data collected from an 18-paddock intensive-rotational grazing system, all at the Adams County CRP Research and Demonstration Farm near Corning. Net income from the average grazing weight-gain of Angus-sired calves nursing crossbred cows was compared to the net income from grazing yearling steers, to the net income of eight NRCS-recommended crop rotations, and to the Conservation Reserve Program (CRP) option. Results of these comparisons show the 13-paddock intensive rotational grazing system with cow-calf pairs to be the most profitable alternative, with a net return of $19.86 per acre per year. The second most profitable alternative is the CRP option, with a net return of $13.09 per acre, and the third most profitable option is the fourpaddock rotation with cows and calves with a net return of $12.53 per acre. An 18-paddock system returned a net income of $2.47 per acre per year with cows and calves in 1993, but lost an average of $107.69 per acre each year in 1994 and 1995 with yearling steers. Each year, the steers were purchased high and sold low, contributing to the large loss per acre. The following recommended crop rotations all show net losses on these 9-14 % slope, Adair-Shelby Complex soils (ApD3): continuous corn; corn-soybean rotation; corn-soybean rotation with a farm program deficiency payment; corn-corn-corn-oats-meadow-meadow rotation with grass headlands; continuous corn to “T” with grass headlands and buffer strips; continuous corn to “T” with grass headlands, buffer strips, and a deficiency payment; corn-corn-oats-meadow rotation to “T”; and corn-soybeans-oats-meadow-meadow-meadow-meadow rotation to “T”. Per-acre yield assumptions of 90 bushels for corn, 30 bushels for soybeans, 45 bushels for oats, and four tons for alfalfa were used, with per-bushel prices of $2.40 on corn, $5.50 on soybeans, and $1.50 on oats. Alfalfa hay was priced at $40.00 per ton and grass hay at $33.33 per ton. The calf weight-gain in the cow/ calf systems was valued at $.90 per pound. All crop expenses except land costs were calculated from ISU publication Fm 1712, “Estimated Costs of Crop Production in Iowa - 1995.” Land costs were determined by using an opportunity cost and actual property tax figures for the land at the grazing site. In preparation for the end of the CRP beginning in 1996, further economic comparisons will be made after additional grazing seasons and data collection. This project is an interagency cooperative effort sponsored by the Southern Iowa Forage and Livestock Committee which has special permission from the USDA Farm Service Agency (FSA) to use CRP land for research and demonstration.

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In a modern society it is generally accepted that the major cause for environmental problems is the current consumption pattern in industrialized countries, thus it is crucial to understand underlying processes and search for solutions in order to consciously progress towards sustainable consumption. In this paper the exclusive role of municipalities in promoting sustainable consumption is recognized. By analyzing the example of the situation of municipalities in Latvia, the reason for focusing on local level when dealing with sustainable consumption issues, as well as main obstacles and possibilities for municipalities' progress towards sustainability are revealed. Promotion of sustainable consumption cannot be based solely on eco-efficiency. Sufficiency strategy plays a crucial role. Since positive social environment for sufficiency dimension is vitally important, local level holds exclusively crucial role for its implementation - the potential of municipalities here is unbounded. Although local authorities already have many tools available, they are insufficiently discovered. Insufficiently exploited tools are property tax relief as support mechanism, establishment of advisory boards, green procurement, promotion of social entrepreneurship and collaborative consumption, as well as delegation of municipalities' functions to NGOs, thus encouraging nonmaterial wellbeing by strengthening social ties and community activities.

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Las lógicas tradicionales que influyen en la fijación del valor del suelo urbano se han visto modificadas, en los últimos tiempos, por las múltiples dinámicas que ocurren en las ciudades intermedias. El crecimiento de la población y la expansión territorial de estas ciudades, y los cambios en las concepciones del sector inmobiliario, las propuestas de los desarrolladores y los componentes perceptivos de la demanda conforman un mercado heterogéneo e imperfecto. A la teoría tradicional de valor del suelo se suman aquellas vinculadas con aspectos hedónicos que otorgan valor simbólico de acuerdo a un entramadocomplejo de aspectos psicosociales y económicos. En la fijación de precios se conjugan la disposición a pagar por parte de los consumidores y la valoración que se hace de las características particulares del inmueble, así como el estatus socioeconómico y las bondades del entorno geográfico-paisajístico en el que se ubica.

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Las lógicas tradicionales que influyen en la fijación del valor del suelo urbano se han visto modificadas, en los últimos tiempos, por las múltiples dinámicas que ocurren en las ciudades intermedias. El crecimiento de la población y la expansión territorial de estas ciudades, y los cambios en las concepciones del sector inmobiliario, las propuestas de los desarrolladores y los componentes perceptivos de la demanda conforman un mercado heterogéneo e imperfecto. A la teoría tradicional de valor del suelo se suman aquellas vinculadas con aspectos hedónicos que otorgan valor simbólico de acuerdo a un entramadocomplejo de aspectos psicosociales y económicos. En la fijación de precios se conjugan la disposición a pagar por parte de los consumidores y la valoración que se hace de las características particulares del inmueble, así como el estatus socioeconómico y las bondades del entorno geográfico-paisajístico en el que se ubica.

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Las lógicas tradicionales que influyen en la fijación del valor del suelo urbano se han visto modificadas, en los últimos tiempos, por las múltiples dinámicas que ocurren en las ciudades intermedias. El crecimiento de la población y la expansión territorial de estas ciudades, y los cambios en las concepciones del sector inmobiliario, las propuestas de los desarrolladores y los componentes perceptivos de la demanda conforman un mercado heterogéneo e imperfecto. A la teoría tradicional de valor del suelo se suman aquellas vinculadas con aspectos hedónicos que otorgan valor simbólico de acuerdo a un entramadocomplejo de aspectos psicosociales y económicos. En la fijación de precios se conjugan la disposición a pagar por parte de los consumidores y la valoración que se hace de las características particulares del inmueble, así como el estatus socioeconómico y las bondades del entorno geográfico-paisajístico en el que se ubica.

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La expulsión de los moriscos fue un proceso complejo, a pesar de los innumerables trabajos que se han realizado hasta el día de hoy aún quedan aspectos por dilucidar. La confiscación y venta de los bienes raíces de los moriscos generó una inmensa documentación, cuyo estudio nos puede ayudar a comprender la vertiente económica de la expulsión, así como aspectos socioeconómicos de la minoría. En este artículo se presentan los primeros datos globales sobre la tasación de todos los bienes raíces de los moriscos en Castilla, Extremadura, Murcia y Andalucía, tanto en lugares de realengo como en lugares de señorío.

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One folio-sized leaf containing a handwritten copy of a transcribed extract from the Charter of 1650 regarding property tax exemption, and followed with accounting figures related to rents and valuations of College properties. The verso has a handwritten paragraph on the unconstitutionality of the taxation practices towards the College.

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Two octavo-sized leaves containing a handwritten copy of the vote of the Harvard Corporation during the June 10, 1799 meeting authorizing Judge John Lowell and Judge Oliver Wendell to be a committee to attend to business with the state legislature related to the pending bill before the General Court regarding the College's real estate tax exemptions. The vote also authorized Professor Pearson to work with the Committee as needed. The document is addressed to Professor Pearson and signed by President Willard.

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Includes notes on various cases heard during the July term 1786.

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Contains an English translation of Littleton's Tenures ss. 1-444. Apparently owned later by an American who made several entries citing quotes from Benjamin Franklin and others.

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This layer is a georeferenced raster image of the historic paper map entitled: Plan of the city of Lowell, Massachusetts, from actual surveys by Sidney & Neff. It was published by S. Moody in 1850. Scale [ca. 1:3,450]. The image inside the map neatline is georeferenced to the surface of the earth and fit to the Massachusetts State Plane Coordinate System, Mainland Zone (in Feet) (Fipszone 2001) coordinate system. All map collar and inset information is also available as part of the raster image, including any inset maps, profiles, statistical tables, directories, text, illustrations, index maps, legends, or other information associated with the principal map. This map shows features such as roads, railroads, canals, drainage, public buildings, schools, churches, parks, industry locations (e.g. mills, factories, etc.), private buildings with names of property owners, and more. Relief shown by hachures. Includes also illustrations of local buildings in margins.This layer is part of a selection of digitally scanned and georeferenced historic maps from the Harvard Map Collection. These maps typically portray both natural and manmade features. The selection represents a range of originators, ground condition dates, scales, and map purposes.

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This layer is a georeferenced raster image of the historic paper map entitled: Map of the city of Denver : showing the lines of the Denver City Tramway Co. It was published by Smith-Brooks Co., engravers and printers in 1904. Scale [ca. 1:21,000]. The image inside the map neatline is georeferenced to the surface of the earth and fit to the HARN State Plane Colorado Central Zone NAD 1983 coordinate system (in Feet) (Fipszone 0502) coordinate system. All map collar and inset information is also available as part of the raster image, including any inset maps, profiles, statistical tables, directories, text, illustrations, index maps, legends, or other information associated with the principal map. This is a partial cadastral map showing features such as roads, railroads, existing and proposed tramway lines, property lots with numbers and names of selected property owners, drainage, selected buildings, parks, and more.This layer is part of a selection of digitally scanned and georeferenced historic maps from the Harvard Map Collection. These maps typically portray both natural and manmade features. The selection represents a range of originators, ground condition dates, scales, and map purposes.