Possible Real Estate and Use and Occupancy Tax Relief for Philadelphia Commercial and Industrial Property Owners
September 07, 2017 —
James Vandermark & Kevin Koscil - White and Williams LLPA recent decision by the Pennsylvania Supreme Court puts in jeopardy all of the recent real estate tax reassessments completed by the City of Philadelphia for tax year 2018 as well as appeals initiated by the School District of Philadelphia in 2016 for tax year 2017.
The City’s current practice is to certify the market values of any reassessed properties to the Board of Revision of Taxes on March 31st prior to the year that the assessment would be implemented. The City then relies on those certified values to determine the applicable tax rate when it creates its budget each summer. Accordingly, the Office of Property Assessment (OPA) submitted the values applicable for the 2018 tax year to the BRT on March 31, 2017. The City set the applicable tax rates during its summer budget sessions. However, unlike prior years, this year the City only reassessed commercial and industrial properties and excluded residential properties. The result was reported to be an increase of over $118 million in new real estate taxes.
Shortly after the City finished its budget, the Pennsylvania Supreme Court decided the case of Valley Forge Towers Apartments N, LP, et al. v. Upper Merion Area School District. The case involved a challenge by property owners to the Upper Merion School District’s practice of only appealing assessments on commercial properties. As with the recent reassessments by the City, Upper Merion was only seeking to increase the real estate tax assessments for high value commercial properties. The Pennsylvania Supreme Court found that the school district’s practice violated the Uniformity Clause in the Pennsylvania Constitution. The court reaffirmed the principle that real estate within a jurisdiction should be treated as a single class and that tax authorities are not permitted to discriminate against commercial and industrial properties in favor of residential properties for purposes of real estate taxation.
Reprinted courtesy of
James Vandermark, White and Williams LLP and
Kevin Koscil, White and Williams LLP
Mr. Vandermark may be contacted at vandermarkj@whiteandwilliams.com
Mr. Koscil may be contacted at koscilk@whiteandwilliams.com
Read the court decisionRead the full story...Reprinted courtesy of
Real Estate & Construction News Round-Up 05/04/22
May 23, 2022 —
Pillsbury's Construction & Real Estate Law Team - Gravel2Gavel Construction & Real Estate Law BlogConstruction payment apps are on the rise, the European Union proposes to block Russians from buying European real estate, warehouse vacancy rates hit a 27-year low, and more.
- The Metaverse Group has made itself one of the most prominent virtual land owners, having invested more than $10 million into digital real estate purchases. (Katie Canales, Business Insider)
- The European Union proposed to block Russians from buying European real estate in its six package of sanctions following Russia’s invasion of Ukraine. (Jorge Valero and Alberto Nardelli, Bloomberg)
- Although smart office buildings are able to easily identify viruses, they are susceptible to hacks, raising privacy and cybersecurity concerns in the market. (Konrad Putzier, The Wall Street Journal)
Read the court decisionRead the full story...Reprinted courtesy of
Pillsbury's Construction & Real Estate Law Team
What Lies Beneath
April 10, 2023 —
Grace Austin - Construction ExecutiveIndustry experts call it the “Wild Wild West,” and it certainly could be considered a new frontier: private utility locating. While public utility locating is familiar territory, private utility locating is decidedly newer—and already changing rapidly. Public or private, utility location is imperative to safe and cost-effective construction. Hidden utilities can lead to damage, driving up costs and causing unexpected project delays. They can also be dangerous to both workers and the public, causing injuries and even deaths.
The Common Ground Alliance’s 2021 DIRT Report—which compiles information from CGA’s Damage Information Reporting Tool program—found that natural gas and telecommunications were the leading utilities damaged. DIRT received more than 230,000 reports on damages and near-misses in 2021. Clearly, the industry can do better.
CALL BEFORE YOU DIG
Utility location mapping in the United States began in earnest in the mid-20th century, according to GPRS, a private utility-mapping company that was founded in 2001. As postwar development shifted into high gear, the utility industries realized that power, water, gas, phone and other utilities were now being installed in the ground—and there needed to be a better system to prevent service disruptions and accidents.
Reprinted courtesy of
Grace Austin, Construction Executive, a publication of Associated Builders and Contractors. All rights reserved.
Read the court decisionRead the full story...Reprinted courtesy of
Court Slams the Privette Door on Independent Contractor’s Bodily Injury Claim
May 06, 2019 —
Brett G. Moore, Michael C. Parme, Lindsey N. Ursua & Lawrence S. Zucker II - Haight Brown & Bonesteel LLPIn Johnson v. The Raytheon Company, Inc., Case No. B281411 (2019) WL 1090217, plaintiff Laurence Johnson (Johnson) was a maintenance engineer employed by an independent contractor that provided control room staff to defendant Raytheon Company, Inc. (“Raytheon”). Johnson was monitoring the computers in the control room when he received low water level alarms pertaining to the water cooling towers. Johnson went to the cooling tower wall in order to look over the wall and verify the water level. Johnson saw the upper half of an extension ladder leaning against the cooling tower’s wall. The ladder had a warning sign which said, “CAUTION” and “THIS LADDER SECTION IS NOT DESIGNED FOR SEPARATE USE.” Despite these warnings, Johnson used the ladder. As he was climbing the ladder it slid out causing him to fall and suffer injuries.
Johnson sued Raytheon, the hirer of the independent contractor, arguing the ladder, among other things, was unsafe and lead to Johnson’s injuries. Johnson believed that Raytheon’s course of conduct of leaving a platform ladder (as opposed to the extension ladder) at the wall constituted an implied agreement to always have one present, on which the independent contractor’s employees relied. Johnson further argued that Raytheon was negligent in providing a dangerous extension ladder, as opposed to a platform ladder, at the wall on the night of the accident.
Reprinted courtesy of Haight Brown & Bonesteel LLP attorneys
Brett G. Moore,
Michael C. Parme,
Lindsey N. Ursua and
Lawrence S. Zucker II
Mr. Moore may be contacted at bmoore@hbblaw.com
Mr. Parme may be contacted at mparme@hbblaw.com
Ms. Lindsey may be contacted at lursua@hbblaw.com
Mr. Lawrence may be contacted at lzucker@hbblaw.com
Read the court decisionRead the full story...Reprinted courtesy of
Victoria Kajo Named One of KNOW Women's 100 Women to KNOW in America for 2024
May 13, 2024 —
Lewis Brisbois NewsroomLos Angeles, Calif. (April 30, 2024) – Los Angeles Partner Victoria Kajo has been named to global media company KNOW Women's 2024 100 Women to KNOW in America list, which honors the top 100 female leaders across North America. The honorees were recognized at the annual KNOW Women Summit, held from April 21-23 at The Palomar Hotel in Phoenix, Arizona.
The annual 100 Women to KNOW in America award, presented by JPMorgan Chase, recognizes women entrepreneurs, executives, creatives, and philanthropists who "exemplify what it means to be high achieving and ambitious on the next level and who continue to pour into their communities as they do so," according to KNOW Women. Ms. Kajo was selected as one of this year's honorees following a nomination and interview process.
Ms. Kajo is a member of Lewis Brisbois' Professional Liability Practice. She has extensive experience with professional liability litigation, having defended lawyers, design professionals and real estate professionals against claims of alleged negligent acts and omissions in the performance of their professional services. Ms. Kajo also has broad experience in general civil litigation matters involving errors and omissions, real estate, wrongful foreclosures, labor and employment law, civil rights, fraud, personal injury, breach of contract and unlawful detainer matters, amongst others.
Read the court decisionRead the full story...Reprinted courtesy of
Lewis Brisbois
Faulty Workmanship Claims Amount to Multiple Occurrences
August 03, 2022 —
Tred R. Eyerly - Insurance Law HawaiiIn a recommended decision, the magistrate found that claims of faulty workmanship against the insured constituted multiple occurrences. Millsap Waterproofing, Inc. v. United States Fire Ins. Co., 2022 U.S. Dist. LEXIS 90112 (S.D. Tex. May 19, 2022).
Maravilla Condominiums in Galveston, Texas was damaged by Hurricane Ike in 2008. While repairing the damage caused by the hurricane, an unrelated fire broke out and damaged 77 units.
In 2010, the Maravilla Owners Association, Inc. hired several contractors, including Millsap Waterproofing, Inc. Multiple problems arose with the various contractors' work. In 2016, Maravilla sued the contractors alleging that their shoddy work damaged the condominium complex. More than 80 condominium owners intervened, alleging that Millsap negligently performed work on windows, doorways, walkways, and balconies, resulting in extensive water damage.
Read the court decisionRead the full story...Reprinted courtesy of
Tred R. Eyerly, Damon Key Leong Kupchak HastertMr. Eyerly may be contacted at
te@hawaiilawyer.com
Former Trump Atlantic City Casino Set for February Implosion
December 29, 2020 —
Stephanie Loder - Engineering News-RecordThe 39-story main tower of the former Trump Plaza hotel-casino on the Atlantic City, N.J., boardwalk, sold to investor Carl Icahn in 2016, will be imploded in February by a Philadelphia general contractor already in the process of dismantling the former showplace of President Donald Trump's real estate holdings.
Reprinted courtesy of
Stephanie Loder, Engineering News-Record
ENR may be contacted at ENR.com@bnpmedia.com
Read the full story...
Read the court decisionRead the full story...Reprinted courtesy of
Lewis Brisbois Listed on Leopard Solutions Top 10 Law Firm Index
March 21, 2022 —
Lewis BrisboisNew York, N.Y. (March 17, 2022) – Lewis Brisbois has been listed as a top 10 firm by Leopard Solutions in its annual rankings list of the healthiest law firms in 2021 across the country. Lewis Brisbois was ranked 7th on the list, with a “very good” score of 439. Other firms in the top 10 include Kirkland & Ellis, Greenberg Traurig, and Latham & Watkins.
The Leopard Law Firm Index provides insight into law firm health and stability, using a robust list of criteria. This includes attorney growth and retention, financial stability over time, lateral recruiting success, an "Insider Score" based on surveys of attorneys at firms about their workplace (done in partnership with Above the Law), attorney promotions, and overall diversity.
Leopard Solutions is a provider of business development solutions and market research reports, for law firms, legal recruiters, and legal departments.
Read the court decisionRead the full story...Reprinted courtesy of
Lewis Brisbois