Legal Insights

When confronted with concerns of employee theft, Districts have turned to hidden surveillance cameras to obtain the proof to support a termination.  However, to assure that evidence will be considered…

On occasion, it has been argued by taxpayers or their counsel during the course of an assessment appeal brought by a school district that the district’s appeal constitutes “spot assessment”…

The beginning of a new school year brings many challenges for school administrators.  A new school year also results in a flurry of motions and requests from Family Division and…

School officials can have a difficult time determining the boundaries of their authority to discipline students for misconduct, especially when the misconduct occurs off school property or after school hours.…

Assessment of property cannot be based on speculation and assumption with respect to future or possible use. In ENF Family Partnership v. Erie County Bd. of Assessment Appeals[1](2004), the property…

As Bankers Trust found out the hard way, mere negligence in a very simple task could result in a significant expense… Financial institutions, like other businesses, face tough budget decisions.…

Confusion has continued since the Sales and Use Statute was substantially revised in 1998. Most of the confusion arises when the owner is a public or charitable entity. The old…