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This is the perfect handy desktop resource for busy practitioners and anyone interested in claiming these business expenses, such as employers, sales people, self-employed individuals, and professionals wanting to claim a deduction for a home office. And, with the new CPE components being added with this edition, it also makes this a convenient and valuable way for practitioners to meet their continuing education requirements.
In A Good Tax, tax expert Joan Youngman skillfully considers how to improve the operation of the property tax and supply the information that is often missing in public debate. She analyzes the legal, administrative, and political challenges to the property tax in the United States and offers recommendations for its improvement. The book is accessibly written for policy analysts and public officials who are dealing with specific property tax issues and for those concerned with property tax issues in general.
(a) Design and construction. (1) Each facility or part of a facility constructed by, on behalf of, or for the use of a public entity shall be designed and constructed in such manner that the facility or part of the facility is readily accessible to and usable by individuals with disabilities, if the construction was commenced after January 26, 1992. (2) Exception for structural impracticability. (i) Full compliance with the requirements of this section is not required where a public entity can demonstrate that it is structurally impracticable to meet the requirements. Full compliance will be considered structurally impracticable only in those rare circumstances when the unique characteristics of terrain prevent the incorporation of accessibility features. (ii) If full compliance with this section would be structurally impracticable, compliance with this section is required to the extent that it is not structurally impracticable. In that case, any portion of the facility that can be made accessible shall be made accessible to the extent that it is not structurally impracticable. (iii) If providing accessibility in conformance with this section to individuals with certain disabilities (e.g., those who use wheelchairs) would be structurally impracticable, accessibility shall nonetheless be ensured to persons with other types of disabilities, (e.g., those who use crutches or who have sight, hearing, or mental impairments) in accordance with this section.
Completely revised and thoroughly comprehensive, this is the brand new edition of the state's premier real estate licensing manual! Ideal for home study or classroom, for the prospective real estate broker or salesperson, for anyone seeking a solid foundation for building or maintaining a successful career! Book jacket.
The Western Riverside County Multiple Species Habitat Conservation Plan (MSHCP) is an ambitious effort to balance development and environmental concerns in an area of rapid urban growth. In return for setting up a 500,000-acre conservation reserve, the U.S. Fish and Wildlife Service and the California Department of Fish and Game granted the county and cities in western Riverside County a 75-year "take" permit for endangered species. The take permit allows the cities and county to approve development projects outside the reserve that could negatively affect 146 sensitive plant and animal species. The plan is supposed to speed the frequently time-consuming and litigious process of permitting new highway and development projects while establishing an integrated conservation reserve rather than the patchwork of uncoordinated reserves that was so often the case in the past. The Western Riverside County Regional Conservation Authority (RCA) acquires land for and manages the reserve. This monograph examines the value of the land needed for the reserve, the financial consequences of acquiring the land over different periods of time, and the projected costs of operating the reserve. It compares projected costs and revenues and identifies potential funding sources to fill any resulting funding gap. It also examines the prospect for achieving the MSHCP's habitat-conservation goals and whether the MSHCP has, in fact, streamlined the permitting processes. Finally, it identifies issues that the RCA Board of Directors, RCA staff, and stakeholders should address to ensure the plan's success and the ongoing economic and ecological health of the county