In Re Equalization Appeal of Ottawa Housing Ass'n, Lp

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• Recognizing that any restrictions on low income housing contract should be considered for ad valorem taxation.
• Recognizing that any restrictions on low income housing contract should be considered for ad valorem taxation.
• holding that federal income tax credits must be considered when determining the market value of a property because they represent investment tools which are considered by property buyers and sellers
• holding rental restrictions must be considered in appraising \fair market value\ for tax purposes
• \Taxing authorities should consider the effects of low-income housing contracts when valuing property for ad valorem taxes.\
• 'Taxing authorities should consider the effects of low-income housing contracts when valuing property for ad valorem taxes.'

Source: CourtListener parenthetical corpus (CC0).