In the absence of any provision regarding accessory dwelling units
, one accessory dwelling unit
shall be permitted as a matter of right to any single-family dwelling, and only a building permit shall be required, if necessary.
A common improvement generally does not solely benefit any particular dwelling unit
or any particular lot; however, land clearing and grading are common improvements, even when performed on a particular lot.
However, Jane may exclude the remaining $11,000 gain because she is not required to allocate any gain to the business use since both the property's residential and business portions are within the same dwelling unit
If a higher-density R-1 zone were created, property buyers who would like to live in a higher density neighborhood, with the possibility of having a secondary dwelling unit
on their property, could do so without devaluing the property of neighbors who don't want what they bought to be spoiled.
2008-16, the Service will not challenge whether a dwelling unit
was held for productive use in a trade or business or for investment for Sec.
In addition, the law provides that "Such rules shall provide for temporary relocation provided by the owner of the occupants of a dwelling or dwelling unit
to appropriate housing when work cannot be performed safely.
Builders have until April 15 to avoid Lane County's pending new systems development charge of $404 that will be tacked onto the the cost of permits for new dwelling units
in unincorporated areas of Lane County.
was formed in May 2006 to better serve the needs of residents living in gated communities and multiple dwelling units
, including apartment complexes, condominiums and town homes.
121 purposes if both portions are within the same dwelling unit
168(e)(2) defines property as residential rental property by reference to a "building or structure" not to a dwelling unit
or portion thereof.
The applicable section of the Martin Act, specifically General 'Business Law S352-eeee(1)(e), describes a non-purchasing tenant as "A person who has not purchased under the plan and who is a tenant entitled to possession at the time the plan is declared effective or a person to whom a dwelling unit
is rented subsequent to the effective date.
No allocation of the sale proceeds and the property's adjusted basis is required if there is only one dwelling unit
(10) on the property at the time of the sale and the taxpayer meets the Sec.