Recent Court Decision Tackles Valuation of Land Containing Mineral Resources | Tax Assessment & Condemnation Report

The New York State Appellate Division, Second Department recently addressed the appropriate valuation methodology for land with established mineral deposits In the Matter of Metropolitan Transportation Authority (Washed Aggregate Resources, Inc.), 2013 NY Slip Op 00212 (January 16, 2013).

While recognizing “enhancement value” attributed to the presence of mineral resources, the Court failed to compensate owners of permitted mining operations for profits lost as a result of the taking of land containing mineral resources.

7 New Social Security Rules for 2013 – Yahoo! Finance

The Social Security Administration has implemented a variety of new rules and features for 2013. The two-year payroll tax cut has officially ended, and paper Social Security checks will soon cease to be printed. A growing number of Social Security services will also be online this year. Courtesy of Yahoo! Finance, here’s a look at some of the recent Social Security changes that go into effect this year:

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