Simplified appraisal system : land economics.

Replaces the author's Land economics and simplified appraisal system.

Land revenue administration in India (prescribed for the B.A. examination

Mode of access: Internet.

Impact of state land ownership on local economy in Wisconsin /

Caption title.

Rehabilitating the common intention trust

Position of the common intention principle in Australia - the principle should continue to exist - evidentiary difficulties means that the principle is infrequently invoked - claimants who cannot produce sufficient evidence of a common intention may be entitled to relief via equitable estoppel or the joint endeavour principle - the doctrinal foundation of the common intention trust - alternative rationales for the common intention trust.

The IRS Collection Division: Contacts and Settlements

In his study -The IRS Collection Division: Contacts and Settlements - by John M. Tarras, Assistant Professor School of Hotel, Restaurant and Institutional Management, Michigan State University, Tarras initially states: “The collection division of the internal revenue service is often the point of contact for many hospitality businesses. The author describes how the division operates, what the hospitality firm can expect when contacted by it, and what types of strategies firms might find helpful when negotiating a settlement with the IRS.” The author will have you know that even though most chance meetings with the IRS Collection Division are due to unfortunate tax payment circumstances, there are actually more benign reasons for close encounters of the IRS kind. This does not mean, however, that brushes with the IRS Collection Division will end on an ever friendlier note. “…the Tax Reform Act of 1986 with its added complexity will cause some hospitality firms to inadvertently fail to make proper payments on a timely basis,” Tarras affords in illustrating a perhaps less pugnacious side of IRS relations. Should a hospitality business owner represent himself/herself before the IRS? Never, says Tarras. “Too many taxpayers ruin their chances of a fair settlement by making what to them seem innocent remarks, but ones that turn out to be far different,” warns Professor Tarras. Tarras makes the distinction between IRS the Collection Division, and IRS the Audit Division. “While the Audit Division is interested in how the tax liability arose, the Collection Division is generally only interested in collecting the liability,” he informs you. Either sounds firmly in hostile territory. They don’t bluff. Tarras does want you to know that when the IRS threatens to levy on the assets of a hospitality business, they will do so. Those assets may extend to personal and real property as well, he says. The levy action is generally the final resort in an IRS collection effort. Professor Tarras explains the lien process and the due process attached to that IRS collection tactic. “The IRS can also levy a hospitality firm owner's wages. In this case, it is important to realize that you are allowed to exempt from levy $75 per week, along with $25 per week for each of your dependents (unless your spouse works),” Professor Tarras says with the appropriate citation. What are the options available to the hospitality business owner who finds himself on the wrong side of the IRS Collection Division? Negotiate in good faith says Professor Tarras. “In many cases, a visit to the IRS office will greatly reduce the chances that a simple problem will turn into a major one,” Tarras advises. He dedicates the last pages of the discussion to negotiation strategies.

Investimentos internacionais e a valorização imobiliária dos municípios de Maxaranguape e Rio do Fogo

Since the middle of 1970´s the world has been undergoing significant transformations, comes in a new era of global capital accumulation, and starts the called productive restructuring. This restructuring is materialized spatially through the reconfiguration of territory, redefining its uses and providing a new spatial structure. With regard to native of Rio Grande do Norte territory, there is, from the 1980s, the emergence of new economic activities, among which stand out tourism, which become stimulated from government policies. In this context, has stood the east coast of the state, because its beaches have recognized scenic appeal and environmental quality. Therewith business opportunity, international investors ended up investing in this portion of Rio Grande do Norte´s territory, especially over the last decade. The expansion of this process, to the north coast, resulted in the emergence of intense property dynamics in the municipalities of Maxaranguape and Rio do Fogo. The low value of the property and buildings, compared to the European market and the availability of real property, were the main factors that explain the attraction of such investors, who are now seen as new business opportunities with high rates of profitability, in tropical areas, hitherto remote geographical location of the economic system. Therefore, the objective of the research is to analyze to what extent the International Investment promoted the appreciation of property in the municipalities of Maxaranguape and Rio do Fogo. The time frame covers the period among 2000- 2013. The methodology consisted of the following proceedings: surveys and analysis of data collected in the property registry office of the Maxaranguape and Rio do Fogo municipalities; interviews with public and private officials that were important for the analysis of spatial transformations and the recovery of the property that occurred in the municipalities studied; collection of secondary data from official bodies, such as IBGE, MTUR, SETUR, BNB etc. Analyzing the information and data that have been cataloged, it was concluded that this investments are reinforcing old leisure and tourism practices existing in the past in those territories and, shifted (creating new territorial arrangements) a significant part of the eastern coast zone areas of the state. Another consequence connected to this recent phenomenon refers to property’s increase in value that has occurred in this part of the state, episode which is directly connected to that event. Therefore, it is realize that the expansion and the incorporation of the capital territories reveal, in part, the strategies of the capitalist mode of production, which are evident in the search for better conditions of accumulation, expanding the alternative of use of the properties which occurs in selective way and uneven in the geographic space form. It is observed that the mechanisms that capital makes use to impose their practices can happen through the property’s increase in value market, meaning, thereby, that the reproduction of imbalances happens, often, through the marked property speculation with the fast increase in value of properties.

Gillette's map of Oneida Co., New York : from actual surveys /

County cadastral wall map showing towns (townships), numbered town survey divisions, irregular rural property tracts, rural buildings, and rural householders' names.

Map of Arverne : 1908 /

Cadastral map showing lot lines/numbers, house numbers, and buildings (some named).

Map of marsh lots 10, 11, 12, 13, 14, and 15 at Rockaway Beach, borough of Queens, city of New York, N.Y. /

Cadastral survey map showing lot lines, lot nos., dimensions, acreages, and proposed streets.

Map of Nassau Heights in the village of Newtown, Queens County, L.I. : formerly the Brettonnierre Farm, now the Caldwall Farm : about 4 miles from Peck Slip Ferry in Williamsburgh /

Cadastral survey map of proposed streets and lots, showing dimensions, lot numbers, and existing buildings.

Map of Long Island City, Queens Co. N.Y. : showing farm lines &c. &c. : reduced from Commissioners new city map.

Cadastral map showing lot lines, farm boundaries, property-owners' names, streetcar lines, planned streets, and street widths.

Map of the village of Jamaica, Queens County, N.Y. : showing every lot and building.

Cadastral map showing lot lines, property-owners' names, and planned streets.

Map of the villages of Astoria (late Hallett's Cove) & Ravenswood, Long Island.

Shows landowners' names, tract/lot lines, street names, and buildings.

Map of the town of Morrisania, Westchester Co. N.Y. /

Cadastral map showing wards, buildings, block numbers, lot lines/numbers, and owner's names.

Map of the village of Syracuse and the village of Lodi : 1834.

Cadastral map showing lot lines, lot numbers, and block numbers.