Start Date
12-12-2014 9:30 AM
End Date
12-12-2014 10:30 AM
Description
Minor changes in the wording of legislation can dramatically impact the meaning and application of assessment legislation. Similarly, minor differences between the nature or use of property can dramatically change its classification or eligibility for exempt status and profoundly alter its tax liability. Whether implementing tax policy decisions, preparing assessments or adjudicating assessment disputes, everyone involved in the assessment of property requires expertise in interpreting and applying legislation. Similarly, at every stage of the assessment process it is critical to be familiar with the relevant principles of statutory interpretation and their application. In our presentation, we will review the interpretation of legislation in a number of highly topical areas including: classification, exemption, and highest and best use. In the context of these and other contentious issues, we will review and illustrate the application of the most significant rules and principles of statutory interpretation. This review will consider the historic application of these rules and principles in a variety of jurisdictions and review the emerging trends and potential challenges associated with recent judicial activism. This presentation will leave participants better equipped to implement tax policy, discern the intention of the legislators, and establish the fairness and correctness of an assessment.
Recommended Citation
Brazzell, Robert Esq. and Stravitsky, Bruce J. Esq., "Interpreting your way through assessment challenges" (2014). IAAO Annual Legal Seminar. 9.
https://researchexchange.iaao.org/legal/legal14/sessions/9
Interpreting your way through assessment challenges
Minor changes in the wording of legislation can dramatically impact the meaning and application of assessment legislation. Similarly, minor differences between the nature or use of property can dramatically change its classification or eligibility for exempt status and profoundly alter its tax liability. Whether implementing tax policy decisions, preparing assessments or adjudicating assessment disputes, everyone involved in the assessment of property requires expertise in interpreting and applying legislation. Similarly, at every stage of the assessment process it is critical to be familiar with the relevant principles of statutory interpretation and their application. In our presentation, we will review the interpretation of legislation in a number of highly topical areas including: classification, exemption, and highest and best use. In the context of these and other contentious issues, we will review and illustrate the application of the most significant rules and principles of statutory interpretation. This review will consider the historic application of these rules and principles in a variety of jurisdictions and review the emerging trends and potential challenges associated with recent judicial activism. This presentation will leave participants better equipped to implement tax policy, discern the intention of the legislators, and establish the fairness and correctness of an assessment.