A land/location value tax (LVT), also called a site valuation tax, split rate tax, or site-value rating, is an ad valorem levy on the unimproved value of land. Unlike property taxes, it disregards the value of buildings, personal property and other improvements to real estate. A land value tax is generally favored by economists as it does not cause economic inefficiency, and it tends to reduce inequality.
Founded in 1887, the American Institute of Certified Public Accountants (AICPA) is the national professional organization of Certified Public Accountants (CPAs) in the United States, with more than 418,000 members in 143 countries in business and industry, public practice, government, education, student affiliates and international associates. It sets ethical standards for the profession and U.S. auditing standards for audits of private companies, non-profit organizations, federal, state and local governments. It also develops and grades the Uniform CPA Examination. The AICPA maintains offices in New York City; Washington, DC; Durham, NC; and Ewing, NJ. The AICPA celebrated the 125th anniversary of its founding in 2012.
Rates are a type of property tax system in the United Kingdom, and in places with systems deriving from the British one, the proceeds of which are used to fund local government. Some other countries have taxes with a more or less comparable role, like France's taxe d'habitation.
Real estate appraisal, property valuation or land valuation is the process of developing an opinion of value, for real property. Real estate transactions often require appraisals because they occur infrequently and every property is unique, unlike corporate stocks, which are traded daily and are identical. The location also plays a key role in valuation. However, since property cannot change location, it is often the upgrades or improvements to the home that can change its value. Appraisal reports form the basis for mortgage loans, settling estates and divorces, taxation, and so on. Sometimes an appraisal report is used to establish a sale price for a property.
Brian M. Higgins is the U.S. Representative for New York's 26th congressional district, serving since 2005. The district, numbered as the 27th district from 2005 to 2013, includes Buffalo and Niagara Falls. He is a member of the Democratic Party and is an active member of several congressional committees and caucuses. Higgins was born and raised in Buffalo, and graduated from college in Buffalo, later obtaining his graduate degrees from both Buffalo State College and Harvard University.
A 501(c) organization is a nonprofit organization in the federal law of the United States according to 26 U.S.C. § 501 and is one of 29 types of nonprofit organizations exempt from some federal income taxes. Sections 503 through 505 set out the requirements for attaining such exemptions. Many states refer to Section 501(c) for definitions of organizations exempt from state taxation as well. 501(c) organizations can receive unlimited contributions from individuals, corporations, and unions.
The Valuation Office Agency is a government body in England and Wales. It is an executive agency of Her Majesty's Revenue and Customs.
The Board of the Pension Protection Fund (PPF) is a statutory fund in the United Kingdom, intended to protect members if their Defined benefit pension fund becomes insolvent. It was created under the Pensions Act 2004. The Board of the PPF is a statutory corporation responsible for managing the Fund and for making payments to members.
Business rates in England or non-domestic rates is a tax on the occupation of non-domestic property. Rates are a property tax with ancient roots that was formerly used to fund local services that was formalised with the Poor Law 1572 and superseded by the Poor Law of 1601. The Local Government Finance Act 1988 introduced business rates in England and Wales from 1990, repealing its immediate predecessor, the General Rate Act 1967. The act also introduced business rates in Scotland, but as an amendment to the existing system which had evolved separately to that in the rest of Great Britain. Since the establishment, in 1997, of a Welsh Assembly able to pass legislation, the English and Welsh systems have been able to diverge. In 2015 business rates for Wales were devolved.
Blue Ridge Independent School District is a public school district based in Blue Ridge, Texas (USA). Located in Collin County, the district extends into a very small portion of southwestern Fannin County.
Suma Gestión Tributaria (Suma) is a 100% public provincial agency set up by the Provincial Council of Alicante (Spain) in 1990. It specializes in tax administration: assessment, billing, collection and enforcement. Suma collects the taxes on behalf of each city council with own resources.
Chartered Surveyor is the description of Professional Members and Fellows of the RICS entitled to use the designation in Commonwealth countries and Ireland. Chartered originates from the Royal Charter granted to the world's first professional body of surveyors. Chartered Surveyors are entitled to use "MRICS" after their names.
Agilisys is an IT software and Business services provider which has its headquarters in London, United Kingdom with a focus in local government and citizen-centric technology products. Employing around 1,500 staff, it provides customer services, ICT and consulting services.
The Chepakovich valuation model uses the discounted cash flow valuation approach. It was first developed by Alexander Chepakovich in 2000 and perfected in subsequent years. The model was originally designed for valuation of “growth stocks” and is successfully applied to valuation of high-tech companies, even those that do not generate profit yet. At the same time, it is a general valuation model and can also be applied to no-growth or negative growth companies. In a limiting case, when there is no growth in revenues, the model yields similar valuation result as a regular discounted cash flow to equity model.
DP Information Group was fully acquired in 2008, and now operates as, Experian. It is a Singapore credit and business information bureau formed in 1978. As of 2007 it was considered the largest providers of credit and business information in Singapore.
Moody's Analytics is a subsidiary of Moody's Corporation established in 2007 to focus on non-rating activities, separate from Moody's Investors Service. It provides economic research regarding risk, performance and financial modeling, as well as consulting, training and software services. Moody's Analytics is composed of divisions such as Moody's KMV, Moody's Economy.com, Moody's Wall Street Analytics, the Institute of Risk Standards and Qualifications, and Canadian Securities Institute Global Education Inc.
The South African Institute of Tax Professionals (SAIT) is a recognised professional body focusing solely on taxation. It is a registered professional body under the National Qualifications Framework Act, 2008. The Institute is a professional association of tax professionals regulating tax practitioners in South Africa. SAIT promotes and focuses on the public interest, professional standards, ethics and integrity, albeit promoting the tax industry and its members.
A property tax known as "rates" has been levied in Hong Kong since 1845. The tax applies to all domestic and commercial properties unless exempted, and is based upon the rental value of the property, re-assessed each year. Formerly part of the revenue went to the Urban Council and, from 1986, the Regional Council, but since 2000 the whole amount goes to the Hong Kong Government.
Domestic rates are the local government taxation in Northern Ireland. Rates are a tax on property. Domestic rates consist of two components, a regional rate set by the Northern Ireland Assembly and a district rate set by local councils. Rate levels are set annually. Valuation and rating of property is handled by Land and Property Services. Domestic rates are unique to Northern Ireland, in the rest of the United Kingdom the local taxation is Council Tax.
Rates are a tax on property in the United Kingdom used to fund local government. Business rates are collected throughout the United Kingdom. Domestic rates are collected in Northern Ireland and were collected in England and Wales before 1990 and in Scotland before 1989.
