desoto county jail arcadia arrest records

For more information on Tennessee divorce law, see Divorce Basics in in a divorce -- including information on what happens to the family home and how your.

We have appraisers in the field on a regular basis making field inspections as a result of an issuance of a building permit, appeal review or a part of the normal reappraisal process in your area.

In any case the physical inspection of the property is a key component of the appraisal process. After successfully submitting your information, you will be presented with the opportunity to print a receipt as proof of your submission. Hall County regularly reviews real property to verify that valuations are distributed equitably based on actual market and physical data. If you received a notice or request to update your property details, you may use this online form to submit your information electronically.

If you have questions about this or any other valuation issue feel free to call our office at As discussed above, the Legislature is authorized to provide for the assessment and taxation of various classes of property. Currently these consist of the following:. Although uniformity is mandated as among the respective classifications, within the classifications, assessments and valuation methodologies may vary.

Generally, under O. However, as we shall see, "fair market value" does not have the same meaning for all classes of property. Equally important, the assessment base for the various classes of property varies. As to historic property under O. The current use value definition is contained at O. Fair Market Value.

Tax Assessors

As noted at the outset of this outline, the term ad valorem taxation derives from the concept of taxation based on fair market value. However, matters of taxation are seldom as simple as they seem. Ad valorem taxation is no exception. The definition is of such significance as to merit recapitulation here. The inherent schizophrenia is important. The opening paragraph clearly states the classic formulation of the concept of fair market value -- i. However, subparagraph 3 B ii contains a concept which is at odds with the classic definition of fair market value as it appears to contradict the notion of highest and best use.

Indeed, the role of "highest and best use" is clearly limited for ad valorem tax purposes in Georgia. See Dotson v. Finally, the statute specifically contemplates the utilization of original cost valuation with an allowance for depreciation or obsolescence as well as inflation as a permissible methodology for tangible personal property. Special Problems in Ad Valorem Taxation. Taxation of Usufructs and other Interests in Real Property.

Georgia is unique among the American common law jurisdictions in that it recognizes an estate or interest with respect to the utilization of land referred to as a usufruct. A usufruct is a mere license to use or enjoy the use of property without conveyance of an interest in the land. It is to be distinguished from a leasehold estate or an estate for years which is an interest in land.

In the world of legal niceties and distinctions, a usufruct is a mere right to use property, not an interest in that property. Over the years there has been repeated and extensive litigation, largely growing out of the utilization of various facilities at Hartsfield International Airport, in which the airlines have, generally successfully, contended that contractual arrangements for 30, 35 and 40 years under various lease agreements to do not give rise to leasehold estate but, instead, to a mere usufruct. Under these circumstances, the airlines' interests in the subject estate cannot be taxed as it does not rise to a level of taxable "property".

This is true even though the value of such concessions may in fact be quite significant. Not surprisingly, the revenue authorities, generally in Clayton County, have been quick to challenge every "lease" negotiated by one of the major airlines as giving rise to a taxable leasehold estate instead of a usufruct interest. For examples, see Camp v. Delta Airlines, Inc. City of Atlanta Ga. The issue of usufruct versus estate for years can also arise as to purely private litigants.

Here, however, the issue is not only whether the tenant's interest is separately taxable as a leasehold estate, but rather whether the landlord's retained interest as landlord is taxable.

Quick Search

Again, the courts generally find what most of us think to be "leases" to create non-taxable "usufructs". Searcy v. Similarly, an instrument which uses the terminology of "lease" may be subject to characterization as a non-taxable security interest. United States v. DeKalb County, F. On the other hand, in the case of a life estate, the life tenant is liable for the taxes on the property.


Taxation of Computer Software. As the American economy has continued to evolve from an economy principally devoted to manufacturing to today's service economy, issues have emerged that were not anticipated by the drafters of the existing ad valorem tax regime. Specifically, an issue of continuing interest and concern for the high tech industry in Georgia has been the taxation of computer software for ad valorem tax purposes.

Administratively, certain Georgia taxpayers have been assessed with respect to the book value of the capitalized costs of their software. Certain assessors in certain counties took the position that capitalized software is tangible personal property and is therefore subject to tax under the personal property assessment procedures to be discussed today. Whether software was taxable as "tangible personal property" for ad valorem tax purposes was highly debatable. Historically for instance, the Revenue Department itself has drawn a distinction between a so-called "custom" or "canned or prewritten software" for purposes of whether such assets constitute tangible personal property for sales tax purposes.

Hall County property tax statements to be mailed Sept |

The Revenue Department's current position is that "canned" or "prewritten" software is taxable for sales tax purposes, but that "custom" software is not. What is "custom" as opposed to "canned" is less than clear. More generally, there was a fundamental question as to why software would not be properly categorized as an intangible.

Specifically, pursuant to O. It did not take a vast extension of existing case law to argue that the physical embodiment of software in a tangible form, such as in a diskette, should make the underlying software no more taxable as tangible personal property than embodiment of the words of Gone With the Wind in the covers of the book or in the form of a videotape makes the copyright of Gone With the Wind taxable as tangible personal property.

Turner Communications Corporation v. Chilivis, Ga. However, the Revenue Department also had indicated that the county administrative offices were free to examine the issue and would not preclude their efforts to assess taxpayers.

Contact Us

Some commentators had urged that the line could be drawn between software inventoried physically in diskettes for sale, which would be subject to taxation based upon the rules applicable to inventory, versus the intangible residual inherent in the software as intellectual property. The high tech industry in Georgia made a top priority for the legislative session an effort to obtain relief in this area. In this, the industry was most fortunate to enlist the support of Governor Miller. The result, H.

Federal agents raid Hall County property

First, computer software is defined in O. Second, computer software is defined to constitute personal property for ad valorem and intangible tax purposes only to the extent of the medium which stored. Finally, amendments to O. The net result is that software is valued only to the extent of the medium and is taxed as an intangible. This "double whammy" means that in most cases, little or no tax will ever be due with respect to software.

  1. Real Estate!
  2. how do you find old classmates?
  3. Breadcrumb.

One of the most interesting aspects of O. Thus, such inventory is subject to normal rules. This section also has interesting implications, particularly in the context of the Georgia Sales and Use Tax. Taxation of Personal Property. Taxation of tangible personal property raises its own host of issues.