public restrictions on ownership. four basic powers of government over real property taxation...

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PUBLIC RESTRICTIONS ON OWNERSHIP

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Page 1: PUBLIC RESTRICTIONS ON OWNERSHIP. FOUR BASIC POWERS OF GOVERNMENT OVER REAL PROPERTY TAXATION ESCHEAT EMINENT DOMAIN POLICE POWER

PUBLIC RESTRICTIONS ON OWNERSHIP

Page 2: PUBLIC RESTRICTIONS ON OWNERSHIP. FOUR BASIC POWERS OF GOVERNMENT OVER REAL PROPERTY TAXATION ESCHEAT EMINENT DOMAIN POLICE POWER

FOUR BASIC POWERS OF GOVERNMENT OVER REAL PROPERTY

TAXATIONESCHEATEMINENT DOMAINPOLICE POWER

Page 3: PUBLIC RESTRICTIONS ON OWNERSHIP. FOUR BASIC POWERS OF GOVERNMENT OVER REAL PROPERTY TAXATION ESCHEAT EMINENT DOMAIN POLICE POWER

POWER TO TAX AND TO IMPOSE TAX LIENS AGAINST PROPERTY WHOSE OWNERS FAIL TO PAY

TAXATION PROCESS: AD VALOREM TAXPROPERTY VALUE ASSESSMENT

ASSESSED VALUE FAIR MARKET VALUE

DEVELOPMENT OF A BUDGET AND TAX RATE MILLAGE RATE TAX DIGEST

TAX BILLING AND COLLECTION

Page 4: PUBLIC RESTRICTIONS ON OWNERSHIP. FOUR BASIC POWERS OF GOVERNMENT OVER REAL PROPERTY TAXATION ESCHEAT EMINENT DOMAIN POLICE POWER

Assessed Value = 25% of Appraised Value - homes

40% of Appraised Value - commercial

25%(or less) of Appraised Value - agricultural

Tax Rate : City - $1.90/100 of assessed value

County - $2.78/100 of assessed value

City Millage Rate = $19.00

County Millage Rate = $27.80

$46.80 Combined

Page 5: PUBLIC RESTRICTIONS ON OWNERSHIP. FOUR BASIC POWERS OF GOVERNMENT OVER REAL PROPERTY TAXATION ESCHEAT EMINENT DOMAIN POLICE POWER

Example : $100,000 appraised value home in city

X.25

25,000 = assessed value

X.0190 (or 25,000/1,000 = 25 X 19.00 = 475)

City Property Tax 475

25,000

X.0278

Co. Property Tax 695

$1170 = Total Property Tax

Page 6: PUBLIC RESTRICTIONS ON OWNERSHIP. FOUR BASIC POWERS OF GOVERNMENT OVER REAL PROPERTY TAXATION ESCHEAT EMINENT DOMAIN POLICE POWER

POWER OF ESCHEAT- GOVERNMENT’S RIGHT TO ACQUIRE OWNERSHIP OF LAND WHEN LANDOWNER DIES WITHOUT AN HEIR OR A VALID WILL.POWER OF EMINENT DOMAIN- RIGHT OF THE

GOVERNMENT TO TAKE PRIVATE PROPERTY FOR PUBLIC USE UPON THE PAYMENT OF JUST COMPENSATION.

5TH AMENDMENT TO THE U.S. CONSTITUTION14TH AMENDMENT TO THE U.S.. CONSTITUTIONCONDEMNATION PROCEEDINGS

PUBLIC BENEFIT WITHOUT MALICE JUST COMPENSATION INVERSE CONDEMNATION

Page 7: PUBLIC RESTRICTIONS ON OWNERSHIP. FOUR BASIC POWERS OF GOVERNMENT OVER REAL PROPERTY TAXATION ESCHEAT EMINENT DOMAIN POLICE POWER

POLICE POWER- POWER TO REGULATE USE OF PRIVATE PROPERTY TO PROTECT PUBLIC HEALTH, SAFETY, MORALS AND GENERAL WELFARE.

NUISANCE DOCTRINE

Page 8: PUBLIC RESTRICTIONS ON OWNERSHIP. FOUR BASIC POWERS OF GOVERNMENT OVER REAL PROPERTY TAXATION ESCHEAT EMINENT DOMAIN POLICE POWER

ELEMENTS OF THE COMPREHENSIVE GENERAL PLAN:AN ANALYSIS OF PROJECTED ECONOMIC

DEVELOPMENTTHE TRANSPORTATION PLAN TO PROVIDE FOR

NECESSARY CIRCULATIONA PUBLIC-FACILITIES PLAN THAT IDENTIFIES

SUCH NEEDED FACILITIES AS SCHOOLS, PARKS, CIVIC CENTERS, WATER AND SEWAGE DISPOSAL PLANTS

A LAND USE PLANAN OFFICIAL MAP

Page 9: PUBLIC RESTRICTIONS ON OWNERSHIP. FOUR BASIC POWERS OF GOVERNMENT OVER REAL PROPERTY TAXATION ESCHEAT EMINENT DOMAIN POLICE POWER

IMPLEMENTING THE COMPREHENSIVE PLAN:COMPREHENSIVE ZONING

TYPE OF USEINTENSITY OF USE

DEVELOPMENTAL DENSITY HEIGHT AND BULK LIMITATIONS

BULK REGULATIONS FLOOR-AREA RATIO MINIMUM LOT SIZE AND SETBACK REGULATIONS

Page 10: PUBLIC RESTRICTIONS ON OWNERSHIP. FOUR BASIC POWERS OF GOVERNMENT OVER REAL PROPERTY TAXATION ESCHEAT EMINENT DOMAIN POLICE POWER
Page 11: PUBLIC RESTRICTIONS ON OWNERSHIP. FOUR BASIC POWERS OF GOVERNMENT OVER REAL PROPERTY TAXATION ESCHEAT EMINENT DOMAIN POLICE POWER

ZONING CHANGES:LEGISLATIVE RELIEFADMINISTRATIVE RELIEF

VARIANCESSPECIAL USE PERMITS

JUDICIAL RELIEFREAL ESTATE TODAY HIGHLIGHT: THE

STRANGE CASE OF THE INCREDIBLE SHRINKING BUILDING

NONCONFORMING USES

Page 12: PUBLIC RESTRICTIONS ON OWNERSHIP. FOUR BASIC POWERS OF GOVERNMENT OVER REAL PROPERTY TAXATION ESCHEAT EMINENT DOMAIN POLICE POWER
Page 13: PUBLIC RESTRICTIONS ON OWNERSHIP. FOUR BASIC POWERS OF GOVERNMENT OVER REAL PROPERTY TAXATION ESCHEAT EMINENT DOMAIN POLICE POWER
Page 14: PUBLIC RESTRICTIONS ON OWNERSHIP. FOUR BASIC POWERS OF GOVERNMENT OVER REAL PROPERTY TAXATION ESCHEAT EMINENT DOMAIN POLICE POWER

BUILDING CODES:REAL ESTATE TODAY HIGHLIGHT: THE CASE

OF THE COSTLY PERMITSUBDIVISION REGULATIONSPREAPPLICATION CONFERENCEAPPROVAL OF THE PRELIMINARY PLATAPPROVAL OF THE FINAL FLAT

Page 15: PUBLIC RESTRICTIONS ON OWNERSHIP. FOUR BASIC POWERS OF GOVERNMENT OVER REAL PROPERTY TAXATION ESCHEAT EMINENT DOMAIN POLICE POWER

INNOVATIVE LAND-USE CONTROL METHODS:PLANNED UNIT DEVELOPMENTPERFORMANCE ZONINGINCENTIVE ZONINGTRANSFER OF DEVELOPMENT RIGHTS

Page 16: PUBLIC RESTRICTIONS ON OWNERSHIP. FOUR BASIC POWERS OF GOVERNMENT OVER REAL PROPERTY TAXATION ESCHEAT EMINENT DOMAIN POLICE POWER
Page 17: PUBLIC RESTRICTIONS ON OWNERSHIP. FOUR BASIC POWERS OF GOVERNMENT OVER REAL PROPERTY TAXATION ESCHEAT EMINENT DOMAIN POLICE POWER

THE “TAKINGS” ISSUE - HOW FAR IS TOO FAR?