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6/18/2010 威斯康新最高法院判决:建筑商在把房屋完成并交付使用以前,要负责起地产税.
该问题起源于Town of Pacific in Columbia County, WA 评估建筑商Saddle Ridge 所承建的41个未完成的Condo, 该镇评估每单元值$32,000并要求建筑商支付其应伏的地产税. 该建筑商责则认为这是一块地,房屋还没完成不能出售,根本就不应该有地产税, 如果有税也只能是基于地的税, 而地是属于房产公司,所以他们根本没任何义务要交未完成的房屋的房产税. 最初法官和巡视法庭都支持建筑商的观点, 但最后最高法院支持镇的诉讼, 判建筑商负责承建其间的地产税.
原文见: http://www.nytimes.com/aponline/2010/06/18/business/AP-WI-Condominium-Taxes.html?src=busln
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