Craver said if the project had cost the full amount budgeted, betterments
for lakefront properties would have exceeded $6,000.
On appeal, Woodview argued that the town erred by enhancing the land's value as a result of the betterments
A tenant then loses the use of the improvements and betterments
, although no loss has been incurred by them.
They believe the treatment of asbestos is a repair, not a betterment
, because the costs incurred merely restore the building to a safe condition.
CHARLTON -- Fifteen years after the town began constructing its $6.3 million municipal water system, the betterment
bills are coming due for nearly 200 property owners who are asking why they must pay for a problem created by ExxonMobil Corp.
The Third Circuit affirmed the Tax Court's decision, which required the taxpayer to capitalize certain acquisition expenditures even though they did not result in the creation or betterment
of an asset.
WEST BOYLSTON - In anticipation of questions regarding the bills for the final betterments
for the sewer project, the Department of Public Works has released the following questions and answers document.
He pointed out that not long ago the betterment
assessment for new sewers was 80 cents per square foot of a homeowner's lot size, but it has since increased to $1 per square foot.
LUNENBURG - Residents who live along the sewer lines in town will receive a final betterment
assessment for the town's $13 million sewer project this month, and it could be as much as $12,000 or $13,000 per home.
are assessed by the Water and Sewer Commission and the tax collector.
"We cannot assess betterments
based upon a more intensive use of property under a 40B comprehensive permit until actual building permits are issued by the building inspector, since a 40B approval does not change the zoning but rather allows a developer to ignore the zoning," said Mr.
"All payments made on the estimated betterments
will be credited to the property owner's account and will reduce their final bill," said Chief Administrative Assistant Laura B.