Tag: 上海桑拿论坛

Wisconsin ~ Property Tax: Billboard Permits Taxed as Real Property Did Not Violate Constitution

first_imgCCH Tax Day ReportThe property tax assessments of a Wisconsin taxpayer’s billboard permits were affirmed because the city had properly taxed the permits as real property and, therefore, the assessments were not in violation of the state constitution. Although the statute did not expressly define billboard permits as real property, the taxpayer’s permits were nevertheless taxable because they fell within the statutory definition of real property, given that the primary value of the permits appertained to the location of the underlying real estate, and therefore the city had properly included the income attributable to the permits in its assessment. Contrary to the taxpayer’s argument, even though the taxation method for the permits was not expressly described in the statute, the legislature’s means of identifying locations was not exhaustive, and the city’s use of the Global Positioning System mechanism did not run counter to the legislature’s intent that the location be precisely identified. The taxpayer further argued that the billboard permits were not properly assessed because the unitary rule prohibited assessing an interest that is separate from the property. However, this argument was meritless because the permits continued and are not extinguished even if the underlying land was sold, and these permits were not the kind of interest in property that was subject to the unitary rule; therefore, assessing the permits did not violate the constitution of the state. Further, the taxpayer’s contention that the assessment violated Equal Protection guarantees and the Uniformity Clause of the constitution was meritless because income from the permits was inextricably intertwined with the underlying land, and, moreover, the taxpayer failed to prove that these permits were comparable to other types of permits that did not fall within the ambit of taxation.Clear Channel Outdoor, Inc v. City of Milwaukee, Court of Appeals of Wisconsin, District I, No. 2015AP1876, February 21, 2017, ¶402-139last_img read more


first_imgThe hugely popular Yass Knockout tournament will be conducted on the Australia Day Long weekend on the 27-28 January 2007 at Walker Park, Yass, New South Wales.The annual event, going strongly in its 18th year of existence, averages 85 nominations across Men’s, Women’s, and Mixed A and B divisions and offers $12,000 in prize money.Tournament organizer Rod Wise believes the unique event conducted in the Southern Suns franchise catchment area will be even bigger in 2007.“Leading players and teams from around Australia, as well as social teams who use the event for school reunions and the like, enjoy coming to Yass to compete in the low key format that is as big on quality touch as it is on social atmosphere.” Mr. Wise said.The tournament is Australia’s biggest Knockout event of its type and offers competitors the unique experience of camping at the fields in “Tent City” and enjoying the challenge of combining a full playing program with a very social off field agenda.2006 defending champions in the Men’s A Grade “Suns of Beaches” featuring 2007 Australian Open FIT World Cup representatives Brad Holden, Andrew Baggio, Matt Curran, and Joel Willoughby will attempt to go back to back at this year’s event.Women’s champions the “Southern Belles” led by World Cup Women’s Open representative Rachel Holden and young guns Nicole Beck, Amanda Skwarko, and Ash Dobbins will again prove tough to beat.“The Guns” featuring Mixed Touch legend, Australian Open Mixed Co-Captain Tony Eltakchi and his 2007 Australian World Cup Mixed teammate Amy Fong, claimed the 2006 title and the competition is sure to be intense in the popular Mixed section of the tournament in 2007.In 2006 “Rookies Heroes” from Temora won the Men’s B Division, and “Rippit Penrith” took out the Mixed B division.Teams from all over New South Wales are joined by sides from Victoria, and Queensland, and a host of New Zealand’s best players who make the journey across the Tasman to try their luck in sweltering conditions in an ideal lead up tournament for the National Touch League in March.Social teams, some of who have been attending the tournament for over a decade, have been known to make their mark with bold fashion choices in the uniform department, and will be looking to play some enterprising touch and share in the fantastic social atmosphere that underpins the Yass Knock-out.Nomination fee is $ 220 per team and nominations close on 12 January 2006.For full details including accomodation options, tournament officials contact details, and entry conditions, please open the below attachment.Related Files2007_yasstouch_knockout_nomination_form__1_-doclast_img read more

Persons Could be Fined for Refusing to Destroy Mosquito Breeding Sites

first_img “I believe that the time has come, and we need to enforce the law, because we have to find all possible ways to create behavioural change as the most effective weapon to controlling dengue,” Dr. Tufton said at a recent town hall meeting at the HEART Trust/NTA’s College of Construction Services in Portmore, St. Catherine. Story Highlights Minister of Health, Dr. the Hon. Christopher Tufton, is warning that persons who refuse to destroy mosquito breeding sites on their property could face penalties.He said there is law that allows for fines on individuals or business entities that reject warnings to eradicate such areas on their premises.“I believe that the time has come, and we need to enforce the law, because we have to find all possible ways to create behavioural change as the most effective weapon to controlling dengue,” Dr. Tufton said at a recent town hall meeting at the HEART Trust/NTA’s College of Construction Services in Portmore, St. Catherine.He was responding to a complaint from a vector control worker about being prevented from accessing premises in the parish to carry out mosquito eradication activities.Dr. Tufton told the forum that fines have been imposed recently on some persons in St. Catherine, and enforcement of the law will be stepped up.He said that the objective is to encourage personal responsibility in creating a healthier environment and reduce the transmission of vector-borne diseases.Meanwhile, Medical Entomologist with the Ministry, Sherine Huntley-Jones, assured that the chemicals being used for fogging activities are all certified as safe for public health by the World Health Organization (WHO).“All the chemicals that we use are effective for what we are using them for and the exposure of an individual in a community that is being fogged is very limited. As such, there is no expected harm that must be experienced by the persons exposed to it,” she said.She, however, urged persons who have respiratory problems, to cover their nose with a wet cloth, or stay out of the areas being fogged.Principal of the Naggo Head Primary School, Andria Givans, commended the Ministry for providing the necessary information to parents and students for the control of dengue.She appealed to residents of the community not to “shut out” health workers from their premises.“They have a job to do and the fogging will make things better for us,” she said. Minister of Health, Dr. the Hon. Christopher Tufton, is warning that persons who refuse to destroy mosquito breeding sites on their property could face penalties. He said there is law that allows for fines on individuals or business entities that reject warnings to eradicate such areas on their premises. last_img read more

Revocation of Art370 a bold step Advani

first_imgNew Delhi: BJP veteran L K Advani on Monday termed as “historic” the Union government’s move to scrap Article 370 and said it is a “bold step towards strengthening national integration”. Advani, the longest serving BJP president, said the scrapping of Article 370 has been a part of the BJP’s core ideology since the days of Jan Sangh. “I congratulate Prime Minister Shri Narendra Modi and Home Minister Shri Amit Shah for this historic initiative and pray for peace, prosperity and progress in Jammu, Kashmir and Ladakh,” he said in a statement. He said he is happy with the government’s decision to revoke Article 370 and believes that it is a bold step towards “strengthening national integration”. Earlier in the day, Union Home Minister Amit Shah informed the Rajya Sabha that Article 370, which gave Jammu and Kashmir special rights, has been scrapped with the President’s assent and also moved a bill to divide the state into two Union territories.last_img read more

Allan Hawco talks next level Republic of Doyle followup

first_imgWith only a few months to go until the series premiere of Frontier, Allan Hawco is sharing additional details about the much-anticipated drama that was filmed in Newfoundland.The period drama follows rival factions battling for control of the North American fur trade in the 18th century — an era that Hawco says is bursting with action.“It’s rife with bloody conflict. It’s a period of our history that we often glaze over when we hear about it because of the way that we’re often taught about it as kids,” he said. Facebook “It’s really interesting because the fur trade was really the birth, in many ways, to capitalism in North America as we know it.”Hawco, who is also an executive producer on Frontier, said he’s playing a character named Douglas Brown.“He and his brothers are Europeans that came over from Scotland who are trying to sort of make their mark on the world, but there’s all these sort of other warring camps.” Login/Register With: LEAVE A REPLY Cancel replyLog in to leave a comment Advertisement Advertisement Advertisement Twitterlast_img read more

The Celtics Didnt Mortgage Their Future — They Insured It

We’re launching a sports newsletter. 🏆  Join the squad. Subscribe Danny Ainge finally made a trade, and now he’s getting killed. The guy can’t win.The Boston Celtics are sending Isaiah Thomas, Jae Crowder, Ante Zizic and the Brooklyn Nets’ unprotected 2018 first-round pick to the Cleveland Cavaliers. The Cavs are sending back Kyrie Irving.For Boston, the trade means giving up the the last year of Isaiah’s bargain deal, plus the four seasons of additional surplus value (or cheap labor) created by the Brooklyn draft pick’s rookie deal. To put another way, the Celtics are paying to supercharge that draft pick, essentially turning it from an unknown quantity — in terms of both pick range and player quality — into a proven star. This comes with some downside: Getting an All-Star or All-NBA player on a below-market rookie deal is how modern superteams are made — just ask the Warriors. But given the team’s larger context, the trade doesn’t mortgage Boston’s future, it insures it.At the star level, a Thomas-for-Irving deal is close to an even swap. The two players share skill sets (scoring off the dribble, creating separation for pull-ups, historically bad defense) and both are likely to earn max deals when their deals are up. But Thomas, 28, is three years older and (at least) 6 inches shorter than Irving, 25. Thomas is also on the final year of his deal, which pays him about $6 million this season. Irving has two seasons remaining on his deal before he can opt out, and he’ll make about $19 million this season and $20 million the next.The Celtics’ ceiling for the 2017-18 season isn’t necessarily higher today than it was Tuesday morning, and their ceiling four or five seasons out, once the player drafted with the Brooklyn pick has matured, is undeniably diminished.But the worst-case scenarios are now off the table. The Celtics have done away with the risk of losing Thomas (leaving his crucial bucket-making role vacant) for nothing in free agency or close to nothing in a last-minute trade. Maxing out a 29-year-old 5-foot-9 scoring guard would have been a massive risk, and it would have been difficult to find a trade partner other than Cleveland. Contending teams that need a guard with Thomas’s skill set and can offer something in return are rare — practically nonexistent, actually, until Irving requested a trade. And while the Celtics do lose the surplus value they would have gotten from adding a future star on a rookie deal, here’s the crucial thing to remember: Irving is likely better than the player they’d draft with Brooklyn’s pick.We’d expect a player picked first overall to produce almost 35 win shares over his first five seasons, and a player selected between second and fifth overall will probably produce between 20 and 25: Besides, Ainge’s Assets — a stockpile that he’s been building since the infamous Kevin Garnett trade with Brooklyn in 2013 — have been a running joke going back to the days when Kevin Love was a rumored Boston target. He spent the last year targeting All-NBA wings Jimmy Butler and Paul George but declined to include premium assets such as the exact draft pick he just sent to Cleveland. Seeing him now pull the trigger on Irving, a very good player who isn’t quite Butler or George, makes for good meme fodder, sure. Butler and George both went for cheap, but both also went for packages that catered specifically to the teams dealing them (the Bulls really like Kris Dunn, and new Pacer Victor Oladipo played his college ball at Indiana). It’s not really clear what kind of offer it would have taken to move Chicago or Indiana off those deals and keep their stars in the East.It was important for Ainge to find a deal sooner rather than later. Butler, George and Irving all signed their contracts before the salary cap spiked thanks to the influx of money from a new TV deal. This makes them far easier to trade than star players typically are because their salaries are easier to fit onto their new team’s roster and their original teams have to take back less money that’s tied to inferior players. If the Celtics hadn’t found a suitable place to spend their assets by the time the pre-TV deals had expired, they would have had a difficult time fitting a new star under the cap without also dealing away a star already on their payroll.Questions remain, including how good the Celtics’ defense can be after they shipped out Avery Bradley this offseason and are now sending Crowder to the Cavs, but these are mundane tactical concerns. Boston’s big, existential unrest finally seems to have come to an end. The Celtics’ core is more or less set. Now they have to actually play the games. All newsletters Irving produced 31.4 in those seasons — a bit less than the average No. 1 overall pick (though his rookie season was shortened by the 2011-12 lockout), but better than the average second through fifth pick. He also did it while missing 85 games over those 5 seasons. That’s concerning in its own way, but it shows you Irving’s ability to fill it up when he’s on the floor. It’s far from certain that the Brooklyn pick will turn out to be No. 1 overall now that the team is no longer openly tanking, and even if the Nets do turn out to be the worst team in the league, their pick would only have a 25 percent chance of being No. 1. So the Celtics lose out on the early, below-market years of an uncertain draft pick, but they get a player entering his prime whose early seasons were better than those of most top draft picks. Irving’s $136 million projected value over the next five years, according to CARMELO, isn’t All-NBA-level, but it’s a solid baseline for a team that needed a new point guard.Boston was ridiculed earlier this summer for passing on Markelle Fultz, who was taken with the No. 1 overall pick that the Celtics traded to the Philadelphia 76ers. But Fultz’s strengths mirror Irving’s — pull-up jump shooting, pick-and-roll scoring — and remain hypothetical in an NBA setting. The Sixers would be thrilled if Fultz turns out to be as good as Irving. And while Fultz projects to produce like a superstar, there’s almost no chance he plays at Irving’s level this season, which happens to be Al Horford’s age-31 season and Gordon Hayward’s age-27 one. If the Celtics lost Thomas in free agency after next season, leaving them with no ready replacement for his star-level perimeter shot-making while they waited for Jaylen Brown and draftee Jayson Tatum to turn into star performers, they risked taking a step backward during what should be a prime year for their two big free-agent acquisitions.The argument for holding onto assets is that there’s a better chance to “keep the window open.” But that cuts both ways. A season lost at the front end or in the middle of the contention window is just as damaging as one lost at the end. read more

Mens Hockey No 1 Ohio State comes out without chip on its

Junior forward Carson Meyer (72) battles for the puck in the second period of Ohio State’s game against UMass on Oct. 19. Ohio State lost 6-3. Credit: Nick Hudak | For The LanternFor the last few seasons, it was clear that the Ohio State men’s hockey team was never considered a championship contender.In last season’s opening USCHO poll, Ohio State started the year ranked No. 19 after making the NCAA tournament only months prior. That same season, the Buckeyes, ranked as a No. 1 seed in the their region in the 2018 NCAA tournament, were not predicted by many to make the Frozen Four.Now, ranked as the No. 1 team in the NCAA heading into this year, Ohio State is no longer the underdog, and without that chip on its shoulder, the Buckeyes came out flat, and were defeated by UMass 6-3 in their home opener.“Start to finish, you can’t fall behind three-zip to any team in college hockey and expect to win hockey games,” head coach Steve Rohlik said. “We didn’t have the start we wanted, I liked our compete coming back, but there’s a lot of teaching moments in that game, that we gotta learn from, so, I couldn’t even begin on one of them, but we have a lot.”After starting off being outshot, and outplayed, through the first half of the game, Ohio State found themselves down 3-0 halfway through the second period, playing the underdog once again, right into its strength.Before the period was over, junior forward Carson Meyer scored two goals to bring the Buckeyes within a goal with more than 20 minutes to go in the game.Ohio State outshot UMass 17-5 in the second period.After cutting the deficit to one goal, it was expected that the Buckeyes would come out firing in the third period, finally overtaking the Minutemen after Meyer opened up the floodgates.Instead, it was UMass who answered, with sophomore center Philip Lagunov putting his team back up two goals, a goal that would prove to be the winner.“They came really hard, they forecheck, they’re always going north,” senior defenseman Sasha Larocque said. “We should have been ready but we didn’t execute on a lot of plays and they were able to capitalize on a lot of the opportunities that we gave them.”Ohio State outshot the Minutemen 12-8 and won 13 of 18 faceoffs in the final period, and even put another goal in the net from senior forward Dakota Joshua, but it was not enough to overcome the original 3-0 deficit.Larocque said the Buckeyes played better when their backs were against the wall.“At that point, it was kind of a do or die, we had to come out and give them our best to stay in the game,” Larocque said. “The guys battled really hard, we got back into it, and some untimely breakdowns ended up costing us tonight.”Ohio State looked like the better team on the ice for the final half of the game. It looked like a team that deserved the No. 1 ranking in the country. But the first half looked like a team with a lot of areas to improve on. Rohlik agreed, and said he doesn’t care what the rankings say about his program.“Number one, number 60 none of those numbers mean anything really,” Rohlik said. “We played desperate, and I think that’s, if you want to talk about a teachable moment, we gotta play desperate from start to finish, and we can’t fall behind three-zip.”Ohio State gets a chance at redemption against UMass at 5 p.m. Saturday. This time, already with a loss under its belt, already with the expectations lowered, maybe the Buckeyes can become the team that shocked the NCAA a year ago.Larocque said the team will need to show more consistency moving forward to prove itself as a title contender.“It’s something we’ve struggled with in past years, being consistent throughout an entire game, and it’s something that we really need to improve,” Larocque said. “For us to remain an elite team in the NCAA, it’s something that needs to, to be focused on and executed by our team.” read more

Euro 2016 disappointment will make us stronger – Rashford

first_imgMarcus Rashford believes that the disappointment of their Euro 2016 campaign still weighs heavily on the players and hopes they can use that to their advantage in Russia as England attempt to end their 52-year wait for World Cup gloryThe Three Lions were handed a shock 1-0 defeat to Iceland in the Round of 16 stage of the Euro 2016 with head coach Roy Hodgson later being dismissed by the FA.Under Gareth Southgate’s leadership, England head into the World Cup hoping to get off to a strong start against the likes of Tunisia and Panama in their opening group games before facing one of the pre-tournament favourites in Belgium for the final match.Rashford has urged his teammates to remember that “nasty feeling” of losing two years ago and show the world how much they have grown since.Jadon Sancho, Borussia DortmundCrouch: Liverpool could beat Man United to Jadon Sancho Andrew Smyth – September 14, 2019 Peter Crouch wouldn’t be surprised to see Jadon Sancho end up at Liverpool one day instead of his long-term pursuers Manchester United.“The feeling of losing is a nasty feeling. Sometimes when you speak to people they don’t really understand the feeling,” said the 20-year-old, according to SportsMole.“We’ll definitely take the things that happened in that tournament into the next one because that’s going to put us in good stead.“We have to express ourselves. Over the last 18 months or so we have improved as a team, and we have to go there and show everyone that we have improved as a team. If we do anything less than that then we are going to be disappointed in ourselves.”England will next face Costa Rica at Elland Road in their final warm-up game ahead of the World Cup.last_img read more

Steven Reid quits Crystal Palace coach role

first_imgFormer West Brom right-back Steven Reid has confirmed that he will be leaving his Crystal Palace coaching role and will take a break from football for ‘personal reasons’.Crystal Palace appointed Steven Reid as first-team coach in September last year to work alongside current manager Roy Hodgson.After a year at his coaching role, he decided to quit and take a break from football. Sky Sports reports.Reid took to Twitter to announce the news, saying: “Just want to say a massive thanks to everybody at [Crystal Palace Football Club] for an unbelievable time at the club.Just want to say a massive thanks to everybody at @CPFC for an unbelievable time at the club. A special club with special fans. Unfortunately for personal reasons it’s time to take a break for a while. Been a privilege to work alongside the staff and a fantastic group of players.Joel Ward, Crystal PalaceHow Joe Ward thanks his faith for his football Manuel R. Medina – September 13, 2019 Crystal Palace defender, Joel Ward, has thanked his Christian faith for helping him play football professionally and he explains why.— STEVEN REID (@stevenreid12) September 4, 2018“A special club with special fans. Unfortunately for personal reasons, it’s time to take a break for a while. Been a privilege to work alongside the staff and a fantastic group of players.”Crystal Palace chairman Steve Parish expressed his gratitude and thanked Reid, saying: “Brilliant to have you with us last season Steven, made a fantastic contribution, good luck for the future from everyone at Crystal Palace”.last_img read more