The Tennessee state equalization board has dismissed a property tax assessment challenge by a taxpayer who claimed she missed the original appeal deadline because of knee pain that needed surgery. taxnotes.com/tax-notes-today…

A Tennessee taxpayer failed to provide a factual basis warranting the recusal of a county chancellor from litigation involving the judicial tax sale of his property, a state appellate court has held. taxnotes.com/tax-notes-today…

Retirement income for a couple who contested their California residency was correctly included in their taxable income, according to the California Office of Tax Appeals (OTA). taxnotes.com/tax-notes-today…

The owner of a now-closed hibachi restaurant is personally liable for the business's unpaid sales tax liability, according to the California Office of Tax Appeals (OTA). taxnotes.com/tax-notes-today…

An Arizona solar farm that was contracted to power a Microsoft sustainable data center correctly valued its equipment using the original cost, the state tax court has held.  taxnotes.com/tax-notes-today…

Undeveloped residential properties certified as tree farms through the voluntary American Tree Farm System do not qualify for the lower tax valuation classification as farms, the Tennessee Board of Equalization has held. taxnotes.com/tax-notes-today…

An Ohio property leased to a charitable organization but owned by a real estate holding and investment company is not entitled to a charitable use exemption, the state tax appeals board has held. taxnotes.com/tax-notes-today…

A proposed ballot initiative to lower the Massachusetts personal income tax rate was rejected by the state’s top court because of unclear language violating the state constitution’s concise summary requirement. taxnotes.com/tax-notes-today…

A California port district has defeated a restaurant group’s claim that the special district’s income-based rental leases for its restaurant tenants violated the state constitution. taxnotes.com/tax-notes-today…

Walmart Inc.'s failure to provide information regarding income-generating tenants in two of its Minnesota stores violated the state’s mandatory disclosure rule for property valuation challenges, the state tax court has held. taxnotes.com/tax-notes-today…

A New York administrative law judge rejected two taxpayers' claims that the state incorrectly included unemployment compensation in their state adjusted gross incomes for tax year 2020. taxnotes.com/tax-notes-today…

The Tennessee Board of Equalization agreed with a landlord that his properties should be taxed at the residential property tax rate rather than the commercial rate. taxnotes.com/tax-notes-today…

A pair of member-owned Pennsylvania country clubs are exempt from a township’s special business tax because they are not operating for a profit, a state court held. taxnotes.com/tax-notes-today…

A chiropractic clinic’s claim that it was entitled to a late tax payment penalty waiver because of a cyberattack on its payment system was rejected by a Washington Department of Revenue tax review officer. taxnotes.com/tax-notes-today…

A nonprofit human services agency is entitled to a property tax exemption, a New York appeals court found, rejecting a local school district's challenge to the exemption. taxnotes.com/tax-notes-today…

An Iowa fuel terminal’s $2 million propane tanks are not assessable as real property, the state supreme court has held. taxnotes.com/tax-notes-today…

The suspension of a California tobacco retailer’s license for state Licensing Act violations was within the state tax department’s authority, according to the California Office of Tax Appeals (OTA).  taxnotes.com/tax-notes-today…

Subsidiaries of Tyson Chicken Inc. are not eligible for a sales tax exemption on rented wooden pallets used for delivery of the chickens, the Arkansas Supreme Court held. taxnotes.com/tax-notes-today…

A Massachusetts-based salad dressing company’s business activities in California exceeded P.L. 86-272's protections, the California Office of Tax Appeals (OTA) has held. taxnotes.com/tax-notes-today…