Author Archives: Matthew Heron

HB 4503 and SB 329: Recent Skirmishes Regarding Short-Term Rentals and Their Effect on Community Associations

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            Tourism is a major part of the Michigan economy and its significance continues to grow.  From 2010 through 2014 tourism employment growth even outpaced overall state employment growth.  Further, for each month between 2015 and 2017, Michigan’s visitor occupancy rate has increased over the prior year’s occupancy rate for every month, except for two.  This growth has seen an

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PREEMPTION! The FCC’s Adoption of the OTARD Rules and their Application to Condominium and Homeowners Associations

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            In Section 207 of the Telecommunications Act of 1996 (the “Act”), Congress directed the Federal Communications Commission (“FCC”) to adopt rules concerning Over-the-Air Reception Devices (“OTARD”) in order to provide limitations and guidance on governmental and non-governmental restrictions on viewers’ ability to receive certain over the air telecommunications.  In October 1996 the FCC adopted 47 CFR § 1.4000 (the

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Paris Meadows, LLC v City of Kentwood: Objecting to the Taxation of Common Elements

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Introduction In Michigan the question of whether the common elements of a condominium are taxable appears to be well-settled.  In Paris Meadows, LLC v City of Kentwood, 287 Mich App 136; 783 NW2d 133 (2010), the Michigan Court of Appeals held that pursuant to Section 131 of the Michigan Condominium Act, MCL 559.231, property taxes may only be assessed against

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IRS Revenue Ruling 70-604 and MCL 450.2541(2)(b): The Value of Expert Advice

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Many individuals and corporations, including community associations, are currently preparing their tax returns.  For associations with excess revenue this process most likely involves a determination of whether to exercise an election under IRS Revenue Ruling 70-604.  A proper election under Revenue Ruling 70-604 can be used to reduce an association’s taxable income by deducting from taxable income any excess assessments

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The VA Home Loan Guaranty – A Valuable Resource for Veterans

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Introduction A home loan through the Loan Guaranty program of the Department of Veterans Affairs (“VA”) presents a real opportunity for U.S. veterans to purchase a home when they may otherwise not be able to do so.  Benefits to a VA loan include lower interest rates, more flexible underwriting requirements, no down payment, and increased purchasing power.  One potentially under-utilized

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Turkey Deep-Fryers in Condominiums: Crispy and Delicious but Bad for You Financially

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Introduction Deep fried turkey combines the deliciousness of a well-cooked turkey with the crispiness of deep-fried goodness.  Thanksgiving is one of the few opportunities many families have to enjoy a deep-fried turkey because of the time and attention needed to use a deep-fryer, especially one able to handle a ten pound turkey.  What can go wrong? Thanksgiving is the peak

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Charter Township of Lyon v Petty: The Exercise of “Discretion” in Enforcing Zoning Ordinances

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Introduction              Through the Zoning Enabling Act, MCL 125.3101, et seq., Michigan has delegated to its municipalities many of the functions related to the regulation and development of land.  With this delegation comes a responsibility to administer and enforce land use restrictions properly adopted by the municipality.  In many instances, however, strict enforcement (i.e., enforcement), of the zoning act could

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