Inverse Condemnation, Part 4 of 4: Unreasonable Development Restrictions

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Eminent domain does not always mean that something physical has been taken from you, like your property, land or access. In previous articles, we’ve discussed regulatory takings in inverse condemnation claims. Regulatory takings arise when a governmental authority has passed some type of regulation, law, or ordinance that deprives the owner of all or part of the value of real estate. A similar scenario relates to unreasonable development restrictions that are imposed upon property owners who wish to develop their property.

What equals an unreasonable development restriction? This occurs when:

  • The governing authorities impose restrictions to the extent that the property is not able to be developed in the way that it should be, or
  • Development of any kind is entirely restricted because of regulations imposed through the government, like building permits or zoning changes.

If either of these situations occur, a property owner will likely experience a loss of value to their property because they are no longer able to develop it to its highest and best use. Under eminent domain law, a property owner who is faced with unreasonable development restrictions can pursue a court order to reverse this decision and also file an inverse condemnation claim.

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Fiscal Administration – Analysis Without Advertising Interruption

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Currently, the tax administration is in a critical moment of its institutional development. This development has its roots since the beginning of the ’90s. Today we face an administration that has as a pillar to its organization the modernization of its functions. This administration needs to turn the eyes of the state of it, to strengthen its image.

This image is in the middle of an informal environment area like epidemic, followed by the economy where the cash is the main system of payment and from incorrigible evaders finding ground for their operation in this non voluntary tax mentality. In these circumstances so unfavorable, the task of tax administration is the increase of revenues collected to be approximated with performance indicators of the region.

Revenues collected last year were 100% higher than ten years ago and this result belongs entirely to administrative capacity utilization, as average economic growth of 10 years it was of 5% and an inflation of 4% could not fill a improvement of revenue level as above. But despite this, and in the context of being critical for a quality increase of revenues collected by tax administration if we can make a paragon for the last year in Albania has collected nearly Euro 4 billion less than F.Y.R.O.Macedonia, in the respective ratios of fiscal revenue to GDP. This means that if we collect 23% of GDP, F.Y.R.O.Macedonia collects 28% of it. The task of raising and affectivity is understandable that it begins with customs and it ends with tax administration.

» Read more: Fiscal Administration – Analysis Without Advertising Interruption

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