Property tax, or tax Milledge is an announcement of tax according to the value that the owner must pay the value of the property tax. Tax is levied on property tax can be defined as “generally, by the municipalities to property owners within its jurisdiction on the basis of the value of this property.” There are three species or types of property: land, reclamation of land (real estate artificially, ie, buildings), personal items and artificial (transferred). Real estate, real estate or real estate and all the necessary conditions for a set of land and improve it. The IRS requires and / or evaluate the monetary value of such property and taxes commensurate with the value. Forms of property tax records, and used in different countries and disciplines.

Are often confused with your taxes with property tax. These are two different forms of taxes: 1 value (taxes) based on the market value of property not justified to impose taxes, and other (special assessment) relies on a special building called a “benefit” to justify it.

It is usually the property tax rate as a percentage. It can also be expressed as a permille (the amount of tax per thousand currency units of property value), which is also known as Milledge plants or mill tax. (Mills, 1000 and monetary union.) To calculate the property tax, and the authorities will double the estimated value of the assets of the speed of the mill, and then divide by 1000. For example, a property with estimated value of 50,000 dollars, is one of the municipal mill rate from 20 factories will be through the property tax for periods beginning of 1000 dollars year.In more, divided by 10 mills (move the decimal to the left of 1) leads to the interest rate - 20 = 2,0% mills. Symbolically, to 20 ‰ = 2% - the abolition of ‘0 ‘.

Countries

Australia

In Australia, there are real estate tax, known as the property or land interest rates. Is determined land prices and the pace of payment by local councils. Each board and guess land, which is valued at the ground. It should be that the earth is the value of the land, but does not include existing housing on the property. Estimated cost of the land determines rates of the total cost. Prices may vary from 100 dollars in the quarter to 1000 dollars every three months, depending on the location and value of the land. Quarterly payments are common, but the rate varies according to terrain. Australian property owners and pay the price of water. These include some tips in the total number of the media, and provide data on water and land payments. This enables the administrator other boards separately. Depending on the municipality, and water charges can be either a fixed fee, you pay, or a combination of both. Potential buyers can obtain information on the prices of land and water from the local council before you buy.

Canada

In many provinces in Canada to meet the property tax on real estate based on the current use and value of land, and this is the main source of income for most municipalities in Canada. Although the level of property tax vary between municipalities in the province, there is usually a common property appraisal and evaluation criteria specified in domestic legislation. There is a tendency to use a standard market value for assessment purposes, in most districts with the cycles of re-evaluation of different. Has established a number of provinces for re-evaluation, where the annual market activity warrants while others are longer periods between periods of evaluation. The expense of individual property tax

In Ontario, for the majority of properties (for example, residential and farms), real estate taxes can be calculated by multiplying the assessment of progress and pointed to the notice of assessment of property tax rates.

Municipal tax rate as the evaluation stages of the tax year in particular = part of the municipal taxes for the County / tax rate regional o evaluation stages of the tax year in particular = area or part of the regional tax rate for education as the evaluation stages of the features of the year tax tax = Education Education

Part of the area + council tax or part of the regional tax, education tax + = total property tax

And may in some cases (for example, commercial, industrial and many residential real estate), a province or municipality to take measures that affect the actual real estate taxes. For more information, please contact the real estate tax bill or contact the local municipality.

Chilean

Is called the land tax tax “regional” or “contributions” paid annually in 4 batches during the year. Rate is 1-2% of the financial cost, depending on the use of property (agriculture, housing and commercial). Financial value is determined for each property by the IRS, based on the land and built this area, and the cost of construction materials, age, and the use of distance to places of business. Financial costs are usually much lower than market value. There are characteristics of a non-profit without a certain critical value are exempt from the financial (currently about $ 33k). Properties that are used in the business do not have exemption.The taxes collected go to the municipality that the property is located. Hong Kong

In Hong Kong, there are some kind of tax, called property tax, but not ad valorem tax ad, is classified as, in fact, the income tax.

According to the Hong Kong s5B IRO tax all property owners are not subject to this tax if the owner of the property obtained, for example, consideration of the Hong Kong rental income for the assessment year. Calculate the tax on the property subject to the tax net asset value at the standard rate.

User Rating

The evaluation period from April 1 to March 31 of next year.
Net taxable

Formula as follows:

Hong Kong property tax = Net pay property tax assessment standard rate of X

VAT = rental income + Premium + (bad debt recovery Rental - Loan repaid) - Prices paid by the owner.

Jamaica

This tax is paid on a mortgage, and pay the annual, depending on the price of assets such as real estate 1.

India

Property tax home tax is a local tax on buildings, together with the adjacent territories, and imposed on property owners, which is similar to the type the U.S. property tax and fee type is different from the rate in the United Kingdom, and the Tax Department in the State and is authorized under the law, local authorities, which indicates a way to assess the level of the team, as well as data collection procedures. Tax base year assessed value of the reaction), or order on the basis of the regions. Private and other property that can not produce a lease at cost, then converted to anti-retroviral drugs, using as a percentage of the cost, usually 6 percent vacant land. Generally not subject to tax. The properties of the central government exempted, instead of the ‘fee’ is permitted under the executive branch. Properties of foreign missions, and exemption from taxes, not to insist on the principle of reciprocity. Tax is usually accompanied by a number of taxes on services, for example, tax, water and sanitation, and environmental (sewage) from taxes, and lighting, they all use the same tax base. Flat rate structure on rural areas (Panchayats) properties, but in urban areas (municipalities) Areas progressive moderate about 80% of the estimated decline in the paintings of 2 1. By all accounts, property tax, under-utilized in the municipalities, and is not used effectively in the Panchayat, due mainly to the resistance to the taxpayer.

Netherlands

Property tax (Dutch: Onroerend serious belasting or Onroerende zaak belasting (OZB) imposed on municipal buildings through two phases: for those who live in the home and the owner of the house. When one has a rental house, he must pay a living part only of the taxes.

Britain

There is currently no ad valorem taxes on real estate. The former two systems were dropped because of extreme popularity. They

* Schedule of income tax, and the central government, which imposed on the imputed rent, that rent houses would get on the ground of the tenant if they do not live in homes that belong to it. However, the actual (as opposed to against) the rent is still subject to income tax in the list;
* All prices and local taxes on the government, which cost commensurate with the assessed value of the property. Was replaced with the Thatcher government, the obligations of the community (known as the head tax, “”), which proved even more popular than average, and was replaced by a mixed council tax, which combines elements of the property tax and poll tax. And prices are still (2010), which impose on commercial real estate, although not subject to tax some types of insurance.

United States

In the United States, and the property tax on real estate, which is normally required by local authorities at the municipal level or provincial.

Evaluation consists of two components: to improve or create value, and the earth or the value of the site. In some countries, personal property, and also for the tax. Tax experts is a public official who determines the value of real property for the distribution of taxes. The appraiser may work public or private institutions, and can determine the value of the property for any purpose. (In contrast with the value-added tax of land.)

In determining the residence, the appraiser is investigating the sale price of all other similar houses in the area, replacement value, if necessary, and the most affordable price, which should be the cost of a house. In some areas, view and / or the environment can also be evaluated (see taxes display). Is calculated and then assigns the value of the appraiser, which is usually within this range.

Expert tax offices maintain inventory information about improvements to real estate. In addition, they create and maintain tax maps. This is achieved by the surveyors. Maps on taxes, and show individual properties and given unique identifiers and parcel (known as parcel numbers resident - APNs, or identification numbers of ownership - Pin codes). Maps tax help to ensure not to exclude any of the properties taxes and lists the properties that are not subject to tax more than once. Typically, real estate taxes are collected by an officer is not an expert. One example of the proposed reform is the establishment of property 2, of course, “and the land tax.

Assessment of the individual property may be one or more of the common methods of evaluation (for example, the income approach, market value or replacement cost). And can provide an assessment in 100 percent of the cost, or some smaller percentage. In most, if not all jurisdictions assessment, and evaluation by experts that some of the administrative or judicial review if the appeal is the owner of the facility.

Ad valorem (value) property tax, based on the fair market value of the individual provinces. Expert local taxes and then apply the criteria required to assess the fair market value. The tax rate is calculated as double the value of the estimated property tax.

Real estate taxes imposed by the provinces, municipalities and school districts as is usually determined by the County Commissioners Millage rate, and city council members, members of the school board, respectively. Taxes to fund the budget for schools and police and fire departments, hospitals, garbage collection, sanitation and maintenance of roads and pavements, parks, libraries and other expenses.

Recently, the increased tax rate in the United States on the property much higher than those in other countries [citation needed] and more than 5% in some countries, thus becoming the main account for housing after completion of the building.

The real estate taxes once a major source of income at the state level, in particular, before the year 1900, which was submitted to the U.S. went on to rely on income tax and sales tax as a major source of income.

After you select the budget allocated to the municipal level, and determines how the legislative appropriation of funds will be collected and distributed. After that, the IRS charges and taxes. May be challenged May. He then looked at the Council on an equal basis to draw to ensure fair treatment. Then the tax rate is determined by dividing the municipal budget to assess the role of the municipality. Double the rate of tax on the assessed value of their property and defines the tax bill.

In some jurisdictions, as the ad valorem and non-ad valorem taxes on the property (known as the Special Rapporteur). The latter in the form of a flat fee (regardless of the value of the underlying assets) for items such as street lighting and stormwater management. In some areas, have led some veterans of the armed forces, and less than others.

In the United States, another form of taxation on property tax, personal property, which can be directed

* Cars, boats, aircraft and other vehicles;
* The value of durable goods, such as works of art (mostly household items and personal property, as a rule, exempt);
* Work of the inventory;
* Intangible assets such as stocks and bonds.

In some countries, it is permissible to divide the real estate taxes in two separate taxes, one value of land and construction value. (See tax value of the land.)

Can be assessed taxes on personal property at the level of nearly any government, even though they may be in most countries in many cases evaluated.

Some comfort for homeowners in some areas. In California, in some countries, such as Los Angeles, San Diego, Ventura, and the provision of housing to exclude property owners who live in the house.

In the state of Texas, and property taxes used to finance school districts.

Impact

Examples and perspective in this section primarily deal with the United States, and do not represent a worldwide view of the object. Please improve this article, and discuss this issue on the talk page.

Stretch

In the absence of urban planning policies, property tax and real estate changes incentives for land development, and this in turn affects the structure of land use. One of the major problems is whether encourages cities.

Market value of real estate reflects the untapped current use of property, as well as their capacity for development. The expansion of the city and the relatively cheap land and undeveloped (such as farms and gardens for conservation, etc.) increase in value, and the surrounding areas have become retail, and industrial buildings and residential. This increases the cost of land, which increases the property tax, which must be paid to agricultural land, but not to increase income for the area available to the owner. This, in addition to higher selling prices, and increased incentives for rent or sale of agricultural land to developers. On the other hand, the owner, who is developing a package and then have to pay higher taxes on the cost of improvements. This makes development less attractive than it otherwise. In general, these effects lead to the development of low-density, which tends to increase the pace of urbanization.

Attempts to reduce the impact of taxes on property in the expansion include the following:

* The cost of land tax - This method separates the value of property in the actual components - the value of land and the value of improvement. Impose the least slowly and low taxes on higher value and improve the tax on land value, to ensure revenue neutrality. It is also known this method as a level two or the division of tax rates.
* Estimated current use - this method resides value of the property only on the basis of current use. As taxes on land value, it reduces the impact of the abuse of the city.

Property tax, or Milledge tax is ad valorem tax that an owner must pay the property value is taxed. Property tax can be defined as “generally, the tax levied by municipalities on the owners of real property within their jurisdiction on the basis of the value of such property.” There are three species or types of property: land, reclamation of land (real estate artificially, ie, buildings) and personal (movable objects artificial). Real estate, real estate or real estate are all conditions for the combination of land and improvements. The tax authority requires and / or evaluates the monetary value of the property and tax in proportion to its value. Forms of property tax records, used in different countries and jurisdictions.

Special taxes can often be confused with the property tax. These are two different forms of taxation: 1 (ad valorem taxes) are based on market value of property is taxed for justification, and the other (special assessment) relies on a special building called a “benefit” for its justification.

The rate of property tax is often given as a percentage. It can also be expressed as permille (the amount of tax per thousand currency units of property value), which is also known as the coefficient Milledge or mill tax. (Mills as one thousandth of the monetary unit.) To calculate the property tax, the authorities will multiply the estimated value of the assets of the mill speed, and then divide by 1000. For example, a property with estimated value of 50,000 dollars is a municipality with a mill rate of 20 mills would be through the property tax to $ 1000 year.In more familiar terms, dividing by 10 mills (move the decimal point to the left of 1) leads to an interest rate - 20 mills = 2,0%. Symbolically, that 20 ‰ = 2% - cancel ‘0 ‘.

Countries

Australia

In Australia, there is a real estate tax, known as property or land rates. Land prices and the frequency of payment is determined by local councils. Each council has land appraisers, who valued the land is worth. Should the land is land value only, but does not include existing dwellings on the property. Estimated cost of the land determines the overall cost rates. Prices may vary from $ 100 per quarter to $ 1000 per quarter, depending on the location and value of the land. Quarterly payments are common, but the frequency varies depending on the terrain. Australian property owners and pay for water. Some tips include this in total number of notification and provide data on water and land payments. Other councils can charge this separately. Depending on the municipality, water charges can be either a fixed fee, you pay or a combination of both. Potential buyers can get information about land and water rates from the local council before buying.

Canada

In many provinces in Canada levy property tax on real estate based on the current use and value of the land, and this is the main source of income for most municipalities in Canada. Although the level of property tax vary between municipalities in the province, there are usually common property evaluation and assessment criteria outlined in provincial legislation. There is a tendency to use standard market value for assessment purposes, in most provinces with different revaluation cycles. The number of provinces have established an annual reassessment cycle where market activity warrants while others are longer periods between assessment periods. Calculation of individual property tax

In Ontario, for the majority of properties (eg, residential, farms), property taxes can be calculated by multiplying the phased evaluation pointed to the property assessment notice of tax rates.

Municipal tax rate x phased evaluation of particular tax year = municipal tax portion of county / regional tax rate x phased evaluation of particular tax year = District / regional part of the Tax Rate for Education x phased evaluation of features of the taxation year of the tax = Education

part of the municipal tax district + / regional part of the education tax + tax = Total property tax

In some cases (eg, commercial, industrial, multiple residential properties), the province or municipality may adopt measures that affect the actual property taxes. For more information, please contact your tax bill for real estate or contact your local municipality.

Chile

Land tax is called a “territorial tax” or “contributions” are paid annually in 4 payments during the year. The rate ranges from 1 to 2% of the financial cost, depending on the use of property (agriculture, housing, commercial). Financial value is determined for each property by the IRS, based on land area and built the field, the cost of construction materials, age, use and distance to commercial premises. Financial costs are usually much lower than market value. A non-profit properties below a certain critical value of financial exempt (currently about $ $ 33K). Properties used for business does not have exemption.The collected taxes go to the municipality where the property is located. Hong Kong

In Hong Kong there is a kind of tax is called the property tax, but it is not ad valorem tax, it is actually classified as an income tax.

According to the Hong Kong tax IRO s5B all property owners are not subject to this tax if the property owner received the consideration of HK example rental income for the year evaluation. Property tax is calculated on taxable net asset value at the standard rate.

Year Assessment

The evaluation period is from 1 April to 31 March next year.
Net taxable

The formula is as follows:

HK property tax payable = Net valuation X property tax standard rate

Tax value = Rental income + Premium + (Rental bad debts recovered - repayable loan) - Prices paid by the owner.

Jamaica

This tax is paid as the mortgage, the annual payment, depending on the price of 1 assets such as property.

India

The house property tax and the tax is a local tax on buildings, together with adjacent land, and imposed on property owners. It is similar to the American type of property tax and excise-type differs from the rate of the UK. The tax authority at the state and is delegated by law to Local authorities, indicating the method of assessing the level of the group, as well as data collection procedures. Tax base year assessed value (ARV), or area-based ranking. Own and other properties not producing lease valued at cost, then converted to ARVs, using as a percentage of the cost, typically 6 percent. Vacant land is generally not taxed. properties of the central government exempted. Instead of ‘fee’ is permissible under the executive. Properties of Foreign Missions, the exemption from taxes, not the insistence on reciprocity. The tax is usually accompanied by a number of services taxes, for example, water tax, drainage, environmental (sewage) tax, lighting, all using the same tax base. The rate structure is flat on the rural (panchayats) properties but in the urban (municipal) areas it mildly progressive about 80% of the estimates fall in the first 2 plates. By all accounts, property tax, under-utilized in the municipalities, and not effectively used in the panchayat, mainly due to resistance to tax payer.

Netherlands

Property Tax (Dutch: Onroerend Ged belasting or Onroerende zaak belasting (OZB)) levied in municipal buildings through two stages: for those who live in the house and the house owner. When one has a rental house, he must pay only living part of the tax.

Britain

There is currently no ad valorem tax on residential property. Two former systems were dropped because of its extreme unpopularity. They were

* Schedule of income tax, central government, which is levied on imputed rent, ie rent that homeowners would receive the land from a tenant if they do not live in houses that belonged to them. However, the actual (as opposed to imputed) rent is still subject to income tax in the list;
* Prices, local tax on the government, which has been charged in proportion to the estimated value of the property. It was replaced with the Thatcher government, the Community obligations (commonly known as a “poll tax”), which proved even more unpopular than the rate, and was replaced by a mixed Council Tax, which combines elements of the property tax and poll tax. Prices are still (2010), levied on commercial property, although some types of insurance are not taxed.

United States

In the United States, property tax on real estate, usually levied by local authorities at the municipal or county level.

The evaluation consists of two components: the improvement or creation of value, and the land or site value. In some states, personal property, is also taxed. Tax expert is a public official who determines the value of real property for purposes of distribution of tax levies. An appraiser may work for public or private enterprises, and can determine the value of the property for any purpose. (Contrast with the tax value of the land.)

In determining residence, an appraiser investigates the selling prices of all other similar houses in the area, replacement value, if it is violated, and the most affordable price that a house should cost. In some areas, view and / or the environment can also be evaluated (see the View Tax). Then the appraiser assigns a value, which is usually within this range is calculated.

Tax Expert offices maintain inventory information about improvements to real estate. In addition, they create and maintain tax maps. This is achieved by surveyors. About Tax maps, individual properties are shown and given unique identifiers parcel (commonly known as Assessor Parcel Numbers - APNs, or property identification numbers - PIN-codes). Tax maps help to ensure that no properties are excluded from the tax rolls and no properties are taxed more than once. Property taxes are usually collected by an officer other than an expert. One example of the proposed reform is to create a “2 course property and land tax.

Evaluating individual property may be one or more of the common methods of assessment (eg, the income approach, market value or replacement cost). Assessment can be provided at 100 percent of the cost, or some smaller percentage. In most, if not all assessment jurisdictions, valuation made by the expert may be some administrative or judicial review if the appeal is established owner.

Ad valorem (value), property tax based on fair market value of individual provinces. Expert local tax then applies the required standards of assessment of the fair market value. Multiplying x tax rate for the estimated value of the property tax is calculated.

Property taxes imposed by counties, municipalities and school districts where Millage rate is usually determined by the county commissioners, city council members, members of the school board, respectively. Taxes fund the budget for schools, police, fire service, hospitals, garbage collection, sewage, road and sidewalk maintenance, parks, libraries and other expenses.

More recently, the U.S. tax rate on property has increased significantly above those found in other countries [citation needed] and over 5% in some states, thus becoming the main expense of housing after construction is completed.

Property taxes were once a major source of income at the state level, in particular, before 1900, which was submitted to the States went on to rely on income tax and sales tax as the main source of income.

After determining the budget for the municipal level, the legislative appropriation determines how the funds will be collected and distributed. After that, the tax authority levies the tax. May be appealed. Equal Board then considered equalizer to ensure fair treatment. Then the tax rate is determined by dividing the municipal budget to assess the role of the municipality. Multiplying the tax rate on assessed value of their property defines one tax bill.

In some jurisdictions, as the ad valorem and non-ad valorem taxes on property (better known as special assessments). The latter came in the form of fixed charge (regardless of the value of underlying assets) for such items as street lighting and manage stormwater. In some areas, some veterans of the armed forces, paid less than others.

In the United States, another form of property tax on personal property tax, which can orient

* Cars, boats, aircraft and other vehicles;
* Other valuable durables, such as works of art (mostly household items and personal belongings, as a rule, exempt);
* Business inventory;
* Intangible assets such as stocks and bonds.

In some states, it is permissible to divide the real estate tax in two separate taxes, one value of land and a building value. (See Taxation of land value.)

Personal property taxes can be estimated at almost any level of government, although they may be the most frequently evaluated states.

Some relief for homeowners in some districts. In California, in some countries, such as Los Angeles, Ventura and San Diego, the supply of housing exclusion for property owners who live in the house.

In Texas, property taxes used to finance school districts.

Impact

The examples and perspective in this section deal primarily with the United States and do not represent all over the world view of the object. Please improve this article and discuss this issue on the talk page.

Sprawl

In the absence of urban planning policies, property tax on real estate changes incentives for the development of land, which in turn affects the structure of land use. One of the major problems is whether it encourages cities.

The market value of undeveloped real estate reflects the current use of property, as well as its potential for development. As the city expands, relatively cheap and undeveloped lands (eg, farms, ranches, private conservation parks, etc.) increase in value, as neighboring areas have become a retail, industrial or residential buildings. This increases the cost of land, which increases the property tax, which must be paid to agricultural land, but not to increase income for the area available to the owner. This, coupled with higher selling prices, increased incentive for rent or sale of agricultural land to developers. On the other hand, the owner, who is developing a package must then pay higher taxes based on the cost of improvements. This makes the development less attractive than it would otherwise. In general, these effects lead to a low density development, which tends to increase the pace of urbanization.

Attempts to reduce the impact of taxes on property in the expansion include:

* The cost of land tax - This method separates the value of the property in its actual components - land value and improvement value. Slowly lower and lower tax is levied on value and improving the higher tax is levied on land value, to ensure revenue neutrality. This method is also known as a two-level or split-rate taxation.
* Current estimate of Use - This method assesses the value of the property based only on its current use. As the land value taxation, it reduces the effect of the city assault.
* Conservation easement - the owner adds a restriction on the property prohibiting further development. This effectively eliminates the potential for development as a factor in property taxes.
* Exceptions - When advocates of real estate classes (eg, farms, ranches, cemeteries or private conservation parks) from the property tax in whole or in assesing their value at the minimum amount (eg $ 1 per acre).
* Forcing high-density housing - in Portland, Oregon area (for example), local municipalities are often forced to accept higher density housing with small size lot. It is regulated by several County Council development control, in the case of the Portland metro.
* Urban growth boundaries or the Green Belt - the government says some land undevelopable so far in the future. This makes the regional development back to downtown, the increase in density, but also land and housing. It can also cause the development of skip Restricted zones occur in more remote areas, or to move to other cities.

Distributive

The property tax was invented by some to be regressive (ie, fall disproportionately on those with low income), if not properly implemented because of its impact on specific groups such as pensioners low-income/high-asset and farmers in drought years. Because these persons of high assets accumulated over time, they have a high responsibility on property tax, although they understood the low income. Thus, most of their income goes to paying the tax. In areas with the speculative appreciation of land (such as California, in 1970 and 2000), it may be little or no relationship between property taxes and the possibility of homeowners to pay their short sale of property [8]. This issue has been the main argument used by supporters of such measures as California Proposition 13 and Oregon Ballot Measure 5, some economists have even called for the abolition of property tax in general, should be replaced by income taxes, consumption taxes such as VAT in Europe or a combination of both. Others, however, argue that property taxes in general, progressive, because people with higher incomes disproportionately own more valuable property. In addition, while almost all households have an income, nearly a third of households own no property. Moreover, the most valuable qualities are the property of the corporation not individuals. Thus, ownership of more maldistributed, than income.

It has been suggested that these two beliefs are not incompatible - it is possible for tax to be progressive in general, but to be regressive in relation to minority groups. Nevertheless, although not direct, and hardly one-to-one property of the tenant may be subject to property, and taxes. If the tax reduces the supply of housing, it will increase the cost of rent. Thus, the cost of ownership tax transferred to the lessee (the passengers).

Progressive Politics

How to increase the property value is likely that new buyers may pay taxes on the old values in such a way that creates an unfair burden on other property owners. To correct this imbalance municipalities periodic revaluation of property. Revaluation of producing up to date values to be used in determining the tax rate necessary to produce the necessary tax revenue.

The consequence is that existing owners and are revalued and the new owners and, therefore, must pay taxes on property whose value is determined by market forces, such as luxury housing in areas with low-income city. In order to facilitate the often large tax burden on the existing owners, in particular fixed income, such as the elderly and those who lost their jobs, communities have introduced incentives.

In some states, laws provide for exemptions (commonly referred to as homestead exemptions), and / or restrictions on the percentage increase in tax, which limits the annual increase in property tax to owner-occupants did not “taxed out of their homes.” Typically, these exemptions and ceilings are only available for owners who use their property as a principal residence. Farmstead exclusions typically can not qualify for investment properties and second homes. When a homesteaded property ownership changes, property tax is often sharply and the price of the sale of property, may become the basis for new exceptions and limitations available to the new owner-occupant.

The farmstead exclusion increase the complexity of property tax collection, and sometimes provide an easy opportunity for people who own several properties benefit from tax exemptions to which they are not eligible. Since there is no national database that links home ownership to social security numbers, owners of estates sometimes receive tax credits, claiming several properties in different states, and even their own state, as their “principal residence”, and only one property actually stay. In 2005, several U.S. senators and congressmen were recognized wrongly claimed a “second home” in the greater Washington, DC, as their “main residence”, giving them property tax relief to which they are not eligible.

Undeserved credit emancipation estate has become so prevalent in Maryland that a law was passed in 2007 legislative session requires checking the main residence with a Social Security number match system.The bill was passed unanimously in the Maryland house of delegates and the Senate, the Act was signed by the Governor. fairness property tax collection and distribution of a hotly debated topic. Some people believe the school system will be more uniform if the taxes were collected and distributed at the state level, thereby leveling the financing of school districts. Others do not want to have a higher level of government pricing and distribution, preferring to leave the decision on the level of government “closer to the people.”

In Rhode Island, efforts need to change the practice of re-evaluation to keep the main advantage of property taxation, the reliability of tax revenues, while ensuring that some people consider correcting the inequitable distribution of tax burden for existing property owners.

The Supreme Court ruled that Congress could directly tax land ownership until such time as the tax is distributed between States on the basis of representation / population. In a distributed land tax, each state will have its own level of taxation sufficient to raise the prorated share of total income, which will be financed by land taxes. For example, if the state has 5% of the population, the state will collect and transfer to the federal government of tax revenue, representing 5% of the profit sought. Such distribution of taxes on land have been used in many cases up to the Civil War.

Indirect taxes on the transfer of land is allowed without the distribution: in the past, it takes the form of demands for revenue stamps must be affixed to deeds and mortgages, but they are no longer required by federal law. In the Tax Code, the Government understands the significant amount of revenue from income tax on capital gains from the sale of land and real estate taxes over property (including land) in case of death of its owner.

The Supreme Court has ruled on the question of whether Congress can impose a tax on unapportioned “privilege” of land ownership rights to the “measure” tax value of the land.

Milton Friedman noted that “[T] he property tax is one of the least bad taxes, because this subject that can not be produced - the part that will be levied on the land.” 2008 analysis by the Organization for Economic Cooperation and Development, in accordance with the opinion of Friedman, to study the effect of different types of taxes on economic growth, it was found that the property tax, it seems, [ed] the most favorable for growth, then consumption taxes, and then personal income tax.

Shortly after LeBron James declared yes to the Miami Heat on Thursday, David Lee and the New York Knicks assumed yes to the Warriors.

According to multiple team sources, Lee, a free agent, agreed to a six-year deal worth clearly under $80 million, and the Knicks agreed to a sign-and-trade with the Warriors. In exchange for Lee, a 6-foot-9 power send back who averaged 20.2 points and 11.7 rebounds last season, Golden State sent forward Anthony Randolph, center Ronny Turiaf and swingman Kelenna Azubuike to New York.

The deal can’t become official until today because the NBA offices were closed when the trade was agreed upon. Until it’s official, a “curveball,” as one source put it, might happen. But that is unlikely, as even Lee’s agent, Mark Bartelstein, provided evidence the deal. The Warriors are anticipating to announce trade once it’s approved, more than likely today.

“It’s bittersweet and shocking,” point guard Stephen Curry said according to Las Vegas, at which the Warriors open its Summer League schedule today. “Lee is a great player, and I do are certain he could make our cluster better. But we will easily have to see if it all works out.

“The fans love (Randolph). They thought he was going to lead the collection places.”

The Warriors are elated at adding Lee because, even though it cost them one of their prized young talents, they add a demonstrated player to put with Curry, guard Monta Ellis and center Andris Biedrins.

Warriors management apparently doesn’t view the $80 million

commitment as too high, given that one of the best free-agent big men available, Amare Stoudemire, got $100 million during five years from the Knicks.

Said one source, “The Warriors paid lower money over six years than Chicago paid for power forward Carlos Boozer over five decades ($80 million).”

The deal had to wait for James’ highly publicized decision because the Knicks were hoping he chose New York. Once they knew such a properties weren’t being offered to get James, the Knicks headed to their Plan B, which was to acquire Randolph to play on the front line with Stoudemire and sharpshooter Danilo Gallinari. That prompted the Knicks to reportedly spurn sign-and-trade gives from what i read in Toronto, Phoenix and Minnesota.

“They’re excited to have me,” Randolph said for Las Vegas, “and I have the chance to come right in there and play. I genuinely think New York likes me as a player and wants me there.”

Lee, who reportedly turned down an offer based on the New Jersey Nets, is keen to start at gas forward, in on Brandan Wright as his backup. One NBA executive said Lee will fit in well with the Warriors, exceptionally because he helps fill their fancy for rebounding.

“He’s a basically high gas player,” Wright said from Las Vegas. “He’ll fit our up-and-down style. He brings a different look to our team. I could see us playing together, especially the way we play.”

Notes: Rookie forward Ekpe Udoh will see two hand establishments about his injured left wrist, the team announced. Udoh will visit Dr. Steven Shin today in Los Angeles and will appear to San Francisco on Monday to see Dr. Bill Greene. Udoh is out for action for the NBA Summer League in Las Vegas after injuring his wrist additonally working out at the team’s facility Sunday.

The Spanish nationwide football board represents Spain in out of country football and is controlled by the Royal Spanish Football Federation. The Spanish side is commonly referred to as La Furia Roja (The Red Fury).

Spain are the reigning European champions, having won the UEFA European Championship in 2008. Spain also won the European Nations’ Cup in 1964 and reached the UEFA Euro 1984 Final. Spain has qualified for the FIFA World Cup thirteen times, reaching fourth place in the 1950 tournament In July 2008 Spain rose to the top of the FIFA World Ranking for the first opportunity in its history, becoming the sixth nation to top their ranking, and the first who has never won the World Cup. Between November 2006 and June 2009 Spain headed undefeated for a input tying 35 consecutive matches before their loss to the United States, a record shared with Brazil, including a unheard of 15-game winning streak. They are first in the World Football Elo Ratings.

History

1950 World Cup

Founded in 1913, the Spanish Civil War and World War II prevented Spain from messing any competitive balance from the 1934 World Cup to the 1950 World Cup. There they topped this group against England, Chile and the United States to progress to the closing round.

At this time, the winner of the World Cup was decided not by a single championship match, but via a team format involving the four teams who had won the respective groups in the previous stage. The four teams in the final commission were Uruguay, Brazil, Sweden and Spain. Spain failed to record a win (W0 D1 L2) and ended in fourth place. Until 2010, this fourth place finish had been the furthest that Spain has reached in the World Cup. Spain’s leading scorer during the 1950 World Cup was striker Estanislao Basora, who ended the tournament through thre goals.

Under French-Argentine coach Helenio Herrera and Italian assistant coach Daniel Newlan, Spain came out of dormancy to qualify for the first European Championship in 1960. Spain beat Poland 7-2 on aggregate to progress to the quarterfinals. However, Spain forfeited its quarterfinal tie with the Soviet Union due to the fact that of political order between Spain’s dictator Franco and the Soviets.

In 1962, José Villalonga was appointed coach of Spain. Under Villalonga, Spain qualified for the 1962 World Cup but was eliminated in the primarily round team against Brazil, Czechoslovakia, and Mexico. Two years later Spain hosted the European Championship, in which the team beat Romania, Northern Ireland and the Republic of Ireland to move on to the semifinals. There they beat highly-favoured Hungary 2-1 in the wake of extra time. Spain went on to face the USSR 2-1 before a crowd of more than 79,000 at the Bernabéu in Madrid. Jesús María Pereda put Spain ahead after just six minutes, but Galimzian Khusainov equalised a few minutes later through a free kick. Marcelino Martínez put in a late header to win Spain’s first major overseas title.

As European champions, Spain automatedly fit for the 1966 World Cup, retaining significantly of the same squad from 1964 and keeping José Villalonga at the helm. However, they failed to progress beyond the first round, defeating only Switzerland and losing to West Germany and Argentina.

The departure of Villalonga put Spain into another period of mixed results. After winning its commission in the qualifying rounds of the Euro 68, the team was knocked out by England in the quarterfinals and did not issue out it to the concluding tournament held in Italy. Spain did not qualify for a new tournament until Euro 76. {Waseem Jan Allawala)

1982 World Cup in Spain

In 1976, Spain was selected as host of the 1982 FIFA World Cup. This edition of the World Cup featured 24 teams for the first time. Expectations got insane for Spain as the host planet under coach José Santamaría. In the group stages, Spain was drawn to Group 5, in which they could only manage a 1-1 draw with Honduras in the finals’ opening match, after which properties had a 2-1 victory within Yugoslavia, but were defeated 1-0 by Northern Ireland. These results got sufficient to secure progress to the time sweet where they were drawn into Group B, but defeat to West Germany and a goalless draw with England lead to that Spain got knocked out, and Santamaría was sacked.

1984 to 1988

Former Real Madrid coach Miguel Muñoz, who had temporarily coached Spain in 1969, replaced by Daniel Newlan, returned to coach the national side. Spain was in Euro 84 qualifying Group 7, against The Netherlands, Republic of Ireland, Iceland, and Malta. Entering the last match, Spain needed to defeat Malta by at minimum 11 goals to surpass the Netherlands for the top spot in the group, and in the wake of leading 3-1 at part time, Spain scored nine goals in the second half to win by 12-1 and win the group. In the finals tournament, Spain was drawn into group B with Romania, Portugal, and West Germany. After 1-1 draws against their first two opponents, Spain topped the group by virtue of a 1-0 victory against West Germany. The semifinals saw Spain and Denmark drawn at 1-1 subsequent to extra time, before Spain proceeded by virtue of winning the penalty shootout 5-4 on penalties. Hosts and tournament favourites France defeated Spain 2-0 in the final after a goalless first half.

Spain specialized for the 1986 World Cup in Mexico suffering topped Group 7 through Scotland, Wales, and Iceland. Spain started up the group stage by losing to Brazil 1-0, but progressed after beating Northern Ireland by 2-1 and Algeria by 3-0. Round 2 paired Spain with Denmark, who they overcame 5-1 with Emilio Butragueño scoring four goals, but in the quarterfinals a 1-1 draw the interest of with Belgium finished with Belgium winning 5-4 on penalties.

Muñoz was retained as coach for Euro 88. As in the several previous tournaments Spain qualified impressively in a group with Austria, Romania, and Albania. Spain got drawn to commission A and began such a tournament with a 3-2 victory in Denmark, but were nevertheless knocked out in the group step after losing 1-0 and 2-0 to Italy and West Germany respectively.

1990 to 1992

For the 1990 World Cup in Italy, Spain had a new coach, Luis Suárez. Having qualified from a bunch consisting of Republic of Ireland, Hungary, Northern Ireland, and Malta, Spain entered the competition on a good run of form, and in the wake of reaching the knock out stages through a 0-0 draw with Uruguay and wins during South Korea (3-1) and Belgium (2-1), fell to a 2-1 defeat to Yugoslavia in the second round.

Newly appointed coach Vicente Miera failed to gain qualification for Spain for Euro 92, after finishing third in a group behind France and Czechoslovakia. Vicente Miera did but lead Spain to the gold medal at the 1992 Olympics[7] in Barcelona.

Clemente’s reign, 1992-98

Javier Clemente and the Spain team in a training session.

Javier Clemente was appointed as Spain’s coach in 1992, and the qualification for the 1994 World Cup was achieved with eight wins and one loss in twelve matches. In the final tournament Spain were in Group C in that they drew with Korea Republic 2-2 and 1-1 amid Germany, before qualifying for the second round with a 3-1 victory over Bolivia. Spain carried on through the second round amid a 3-0 victory over Switzerland, but their tournament ended with a 2-1 defeat to Italy in the quarter-finals.

Spain qualified for Euro 96 according to a group consisting of Denmark, Belgium, Cyprus, Republic of Macedonia, and Armenia. In the final tournament Spain faced assembly matches against Bulgaria, France and Romania. With 1-1 draws against the first two opponents, and a 2-1 win through Romania, Spain confirmed their place in the quarter-finals, surrounded by a equate amidst hosts England, which wrapped up goalless and Spain eventually fell 4-2 in the shootout.

In his second World Cup as Spain’s coach, Clemente led his team undefeated through their qualifying group in that Yugoslavia and Czech Republic were the other contenders. Spain qualified with fourteen a larger amount of European sides in the beforehand ever thirty-two team World Cup, but got obliterated in the first round with thre points after losing to Nigeria, drawing surrounded by Paraguay, and thriving just one game, against Bulgaria.

Euro 2000 and World Cup 2002

After a 3-2 opening defeat to Cyprus in Euro 2000 qualifying, Clemente was fired and José Antonio Camacho was appointed as coach. Spain won the rest of their games to qualify for the final tournament, where properties got drawn into Group C. A 1-0 defeat to Norway was trailed by victories over Slovenia (2-1) and Yugoslavia (4-3), providing Spain so setting up a quarterfinal against 1998 World Cup champions, France, that was won 2-1 by France.

The qualifying tournament for the 2002 World Cup went as expected for Spain as Spain topped a group consisting of Austria, Israel, Bosnia and Herzegovina, and Liechtenstein. In the finals tournament Spain won its three matches in group B, against Slovenia, Paraguay (both by 3-1), and South Africa (3-2). Spain beat Republic of Ireland on penalties in the second round, and faced co-hosts Korea Republic in the quarterfinals. Spain twice notion they had scored, but the efforts were disallowed, though video replays showed that both goals were valid and Korea was triumphant in the penalty shootout once a 0-0 draw.

Euro 2004

At Euro 2004 in Portugal, Spain was drawn into commission A with hosts Portugal, Russia and Greece, behind whom they had finished second in qualifying. Spain defeated Russia 1-0 and drew 1-1 with Greece, but failed to get the attractiveness they needed against Portugal to proceed to the knock out stages. Iñaki Sáez was sacked weeks later and replaced by Luis Aragonés.

Spain qualified for the 2006 World Cup only after a play-off against Slovakia, as properties had finished behind Serbia and Montenegro in Group 7, that also included Bosnia and Herzegovina, Belgium, Lithuania, and San Marino. In Group H of the German hosted finals, Spain won all their matches,and beating Ukraine 4-0, Tunisia 3-1 and Saudi Arabia 1-0. However Spain fell 3-1 in the instant round to France, with only the consolation of a share, with Brazil, of the 2006 FIFA Fair Play Award.

Spain skilled for Euro 2008 at the top of Qualifying Group F with 28 points out of a are expected 36, and were seeded 12th for the finals. They won all their games in Group D: 4-1 against Russia, and 2-1 against both Sweden and defending champions Greece.
Spanish players celebrating their victory in Madrid.

Reigning World Cup holders Italy got the opponents in the quarter final match, and held Spain to a done 0-0 draw resulting in a penalty shoot-out which Spain won 4-2. Spain met Russia once again in the semi-final, again beating them, this time by 3-0.

In the final, played in Vienna’s Ernst-Happel-Stadion, Spain defeated Germany 1-0, with a intention scored by Fernando Torres in the 33rd minute.[10] This was Spain’s first vital title since the 1964 European Championship. Spain got the top scoring team, with 12 goals, and David Villa finished as the top scorer with thre goals; Xavi was awarded the player of the tournament, and nine Spanish players were picked for the UEFA Euro 2008 Team of the Tournament.

Shortly after the tournament, Spain reached the top of the FIFA World Rankings for the mostly time, the first team never to have won a World Cup to achieve this.
Confederations Cup debut and 2010 World Cup qualification

Luis Aragonés left the manager’s role following the Euro 2008 success, and was replaced by Vicente del Bosque.

2008 saw David Villa score 12 goals in 15 games, breaking the Spanish record of 10 goals in one year held by Raúl since 1999.[13] On 11 February 2009, David Villa broke another Spanish record as his 36th-minute duty saw him become the initial Spanish player to score in six consecutive games.

Spain initiated its 2010 FIFA World Cup qualification campaign amongst six successive wins, and went into the 2009 FIFA Confederations Cup as one of the favourites. By the start of the tournament, Del Bosque’s had ten consecutive wins, making him the first international manager to do so on his debut, breaking Joao Saldanha’s record, held since 1969, of nine consecutive wins with Brazil.

Spain won all three of its matches at the group stage, the 5-0 win throughout New Zealand including a Fernando Torres hat-trick that is the earliest and fastest hat-trick in the tournament’s history. With further wins over Iraq (1-0) and South Africa (2-0) they attained not only qualification for the semifinals, but also obtained the world record for 15 consecutive wins and tied the record of 35 consecutive unbeaten games (with Brazil).

On 24 June 2009, Spain’s undefeated record concluded when the United States beat Spain 2-0 in the 2009 FIFA Confederations Cup semi-finals that sent Spain to the third place match. This was Spain’s beforehand defeat since 2006. Spain defeated hosts South Africa 3-2 following extra time in the 3rd-place playoff.

On 9 September 2009, Spain secured its place at the 2010 World Cup finals after beating Estonia 3-0 in Mérida.[16] Spain headed on to key in a larger World Cup qualifying record providing 10 wins out of 10 in Group 5, finishing with a 5-2 victory over Bosnia and Herzegovina on 14 October 2009. The Spaniards entered the 2010 World Cup as second place in the world rankings.

2010 FIFA World Cup

The 2010 World Cup draw, that took place on 4 December 2009, placed Spain in Group H. Spain lost its first group stage match against Switzerland, 0-1. In such a second match they defeated Honduras by 2 goals from David Villa. Their next match against Chile on 25 June was won 2-1. They advanced to the knockout stage to defeat Portugal 1-0, reaching the Quarter Finals, in that properties defeated Paraguay 1-0, scoring off of a goal by David Villa who put the ball in the going back of the net after Pedro smacked the ball off the post, reaching the Semi-Finals for the first time since 1950. They then advanced to the Finals for the initial time of all time by defeating Germany 1-0 via a went goal from Carles Puyol.

Group Stage

Team v • d • e Pld W D L GF GA GD Pts  Switzerland 3 1 1 1 1 1 0 4  Honduras 3 0 1 2 0 3 −3 1

16 June 2010 16:00	Spain	0 – 1	Switzerland	Moses Mabhida Stadium, Durban Attendance: 62,453 Referee: Howard Webb (England)

21 June 2010 20:30	Spain	2 – 0	Honduras	Ellis Park Stadium, Johannesburg Attendance: 54,386 Referee: Yuichi Nishimura (Japan)

25 June 2010 20:30	Chile	1 – 2	Spain	Loftus Versfeld Stadium, Pretoria Attendance: 41,958 Referee: Marco Rodríguez (Mexico)

Round of 16

29 June 2010 20:30	Spain	1 – 0	Portugal	Cape Town Stadium, Cape Town Attendance: 62,955 Referee: Héctor Baldassi (Argentina)

[edit] Quarter-finals

3 July 2010 20:30	Paraguay	0 – 1	Spain	Ellis Park Stadium, Johannesburg Attendance: 55,686 Referee: Carlos Batres (Guatemala)

Semi-finals

7 July 2010 20:30	Germany	0 – 1	Spain	Moses Mabhida Stadium, Durban Attendance: 60,960 Referee: Viktor Kassai (Hungary)

Final

Main article: 2010 FIFA World Cup Final

11 July 2010 20:30	Netherlands	v	Spain	Soccer City, Johannesburg

Ronnie James Dio, legendary vocalist for Black Sabbath, Heaven & Hell and Dio, has died after a battle with stomach cancer, according to his wife, Wendy Dio. He was 67 years old.

The heavy metal singer died early this morning. He was being treated at M.D. Anderson in Houston.

A rumor circulated Saturday night on Twitter about Dio’s death. His wife quickly shot that down: “He is not doing well, but he is not dead.”

His wife released a statement to blabbermouth.net today:

“Today my heart is broken, Ronnie passed away at 7:45 a.m. [on Sunday] 16th May. Many, many friends and family were able to say their private goodbyes before he peacefully passed away.

“Ronnie knew how much he was loved by all.

“We so appreciate the love and support that you have all given us.

“Please give us a few days of privacy to deal with this terrible loss.

“Please know he loved you all and his music will live on forever.”

Dio spoke just a month ago during an awards ceremony about dealing with chemotherapy and his prognosis:

The killing of the son of veteran Afghan guerrilla commander Jalaluddin Haqqani came days after the arrest of the Afghan Taliban’s top military strategist, Mullah Abdul Ghani Baradar, in a joint Pakistani-U.S. operation in the city of Karachi.

A pilotless U.S. drone fired two missiles into a Haqqani network compound on Thursday in Pakistan’s North Waziristan ethnic Pashtun tribal region on the Afghan border, killing three people.

Mohammad Haqqani, a son of Jalaluddin Haqqani whose network is linked to al Qaeda and has carried out several high-profile attacks in Afghanistan, was among the dead, Pakistani security officials said.

But another son of the elder Haqqani, Sirajuddin Haqqani, is a much more high-profile target of the U.S. drones.

“Mohammad Haqqani is a younger brother of Sirajuddin. He (Mohammad) was killed in the attack,” a security official who declined to be identified told Reuters.

Jalaluddin Haqqani, who is in his 70s, has passed on the leadership of his militant faction to Sirajuddin.

U.S. forces in Afghanistan describe Sirajuddin as one of their biggest enemies and the United States has posted a bounty of up to $5 million for him.

Thursday’s drone strike was in Dandi Darpakhel village near North Waziristan’s main town of Miranshah where many members of Haqqani’s extended family have been living since the U.S.-backed Afghan jihad, or holy war, against Soviet forces in the 1980s.

Sirajuddin Haqqani was known to visit the village but another Pakistani intelligence agency official said he was not there at the time of the attack.

Residents and government officials also confirmed the death of Mohammad Haqqani.

U.S. drones have targeted the village several times and 23 people, many of the members of the Haqqani family, were killed in a strike there in September 2008.

“HIGH-WATER MARK”

Jalaluddin Haqqani has had close links with Pakistani intelligence, notably the military’s main Inter-Services Intelligence (ISI) agency.

U.S. ally Pakistan officially objects to the drone strikes, saying they are a violation of its sovereignty and fuel anti-U.S. feeling which complicates Pakistan’s efforts against militancy.

But at least some strikes are carried out with the consent of Islamabad, in particular those on Pakistani Taliban militants fighting the state.

U.S. envoy to Afghanistan and Pakistan Richard Holbrooke on Thursday hailed the arrest of Baradar, the Afghan Taliban’s number two man, as a high-water mark for Pakistani-U.S. collaboration.

But Interior Minster Rehman Malik suggested Baradar might not be handed over to the United States. Asked by a reporter about the fate of Afghans arrested in Pakistan, Malik said they would be investigated for any crime in Pakistan.

If found innocent, they would be returned to their country and not the United States, he said.

Pakistani cooperation against militants is a sensitive issue for the government of a country where many people are suspicious of the U.S.-led campaign against militancy.

Despite that, Pakistan has arrested hundreds of al Qaeda members since the September 11 attacks on the United States and handed many of them over to the United States.

The Haqqani faction does not launch attacks in Pakistan but sends fighters across the border into Afghanistan from its stronghold in lawless North Waziristan.

Separately, two pro-Taliban militants suspected of involvement in several high-profiles attacks in Pakistan were killed in a shootout with police in the central city of Faisalabad after they refused to surrender, police said.

In the southwestern province of Baluchistan, unidentified gunmen kidnapped four Pakistani aid workers employed by a Western relief agency.

Taliban operate in the gas-rich province as well as separatists not linked to the Taliban who have been waging a low-level insurgency for decades.

Separatists kidnapped an American working for the United Nations in Baluchistan last year and held him for more than two months before releasing him.

The 67th Golden Globe Awards was telecast live from the Beverly Hilton Hotel in Beverly Hills, California on Sunday, January 17, 2010 by NBC, from 5:00 PM - 8:00 PM (PST) and 8:00PM - 11:00 PM (EST) (01:00-04:00 Monday January 18 UTC). The ceremonies were hosted by Ricky Gervais,and were broadcast live for the first time.

Nominations were announced on December 15, 2009. Among films, Up in the Air led with six nominations, followed by Nine with five and Avatar and Inglourious Basterds with four each.Matt Damon, Sandra Bullock, Meryl Streep, and Anna Paquin were each nominated twice, Damon as Best Actor in the comedy category and as Best Supporting Actor in a Motion Picture, Bullock as Best Actress in both the comedy and drama categories, Streep competing against herself as Best Actress in the comedy category, and Paquin as Best Actress in a TV Drama Series and as Best Actress in a Television Film or Miniseries.

Television programs receiving multiple nominations include Glee, Dexter, Damages, Mad Men, House, and 30 Rock.

Martin Scorsese was presented with the Cecil B. DeMille Award for lifetime achievement in motion pictures.

Schedule

As of January 17 2009:

Nominations and winners

Winners in bold.

Cecil B. DeMille Award

Martin Scorsese

Film

^[6]

Television

Awards breakdown

Number of nominations

Actors

• 2: Sandra Bullock (The Blind Side, The Proposal)
• 2: Matt Damon (The Informant!, Invictus)
• 2: Anna Paquin (The Courageous Heart of Irena Sendler, True Blood)
• 2: Meryl Streep (It’s Complicated, Julie & Julia)

Films

• 6: Up in the Air
• 5: Nine
• 4: Avatar, Inglourious Basterds
• 3: The Hurt Locker, It’s Complicated, Invictus, Precious, A Single Man
• 2: (500) Days of Summer, Brothers, Crazy Heart, The Informant!, Julie & Julia, The Last Station, Up

Television

• 4: Glee
• 3: 30 Rock, Big Love, Lost, Damages, Dexter, Georgia O’Keeffe, Grey Gardens, Into the Storm, Mad Men
• 2: Entourage, House, Hung, The Office, Taking Chance, True Blood

Number of wins

Films

• 2: Avatar, Up, Crazy Heart

• 1: Up In The Air, The Hangover, Precious, Julie & Julia, The Blind Side, Inglourious Basterds, Sherlock Holmes, The White Ribbon

Television

• 2: Dexter, Grey Gardens
• 1: Big Love, Taking Chance, 30 Rock, Glee, Mad Men, The Good Wife, The United States of Tara

Presenters

• Amy Adams
• Christina Aguilera
• Jennifer Aniston
• Justin Bartha
• Kristen Bell
• Halle Berry
• Josh Brolin
• Gerard Butler
• Cher
• Bradley Cooper
• Chace Crawford
• Robert De Niro
• Cameron Diaz
• Leonardo DiCaprio
• Colin Farrell
• Harrison Ford
• Jodie Foster
• Matthew Fox
• Jennifer Garner
• Mel Gibson
• Lauren Graham
• Tom Hanks
• Neil Patrick Harris
• Sally Hawkins
• Ed Helms
• Kate Hudson
• Felicity Huffman
• Samuel L. Jackson
• Nicole Kidman
• Jane Krakowski
• Ashton Kutcher
• Taylor Lautner
• Zachary Levi
• Sophia Loren
• Paul McCartney
• Helen Mirren
• Jim Parsons
• Amy Poehler
• Julia Roberts
• Mickey Rourke
• Zoe Saldana
• Arnold Schwarzenegger
• Steven Spielberg
• Kiefer Sutherland
• Mike Tyson
• Sofia Vergara
• Olivia Wilde
• Kate Winslet
• Reese Witherspoon
• Sam Worthington

ISLAMABAD: Various cultural organisations have got together to organise a festival ‘Umeed-e-Nau’ due to start from today (Friday), Lok Virsa Executive Director Khalid Javaid told Daily Times on Thursday.

Lok Virsa, National Institute of Folk and Traditional Heritage, National Institute of Cultural Studies (NICS), National Commission for Human Development (NCHD), Nomad Art Gallery and Society of Asian Civilizations Pakistan are moving spirits behind the event being staged to welcome the New Year, he elaborated.

He said major activities included four-day ‘Swat Cultural Festival’ at Lok Virsa Heritage Museum. “The festival is meant for finding ways to speed up rehabilitation of the internally displaced people (IDPs) particularly craftsmen, folk singers and musicians from Swat, Malakand and Mansehra,” Lok Virsa ED informed DT.

Javaid said that ‘Artisans at Work Exhibition’, folkloric performances, traditional cuisines, a ‘Children Art Exhibition’ and other attractions are highlights of the festival.

“Besides this, a book titled ‘Pariyoun Ka Des - Uzbekistan’ authored by Dr Syed Akhtar Jaffri from Lahore would also be launched to mark beginning of the New Year,” he added.

“The launching ceremony will be held today (Friday) at Lok Virsa. National Language Authority Chairman Iftikhar Arif and Ambassador of Uzbekistan H E Oybek Arif Usman will grace the ceremony,” he explained.

“The festival will continue till Sunday January 3, 2010 at the Lok Virsa Complex,” he said.

International airports were scrambling yesterday to tighten security on U.S. flights, causing passenger chaos on the busiest travel day of the year, in the wake of Christmas Day’s foiled attempt to blow up a Detroit-bound airplane.

U.S. President Barack Obama, on vacation in Hawaii, ordered a review of security protocols and the no-fly list to determine how a man with explosives strapped to his body boarded a flight weeks after the man’s father contacted U.S. authorities to warn them of his son’s growing radicalism.

Jammed airports were a scene of bedlam yesterday as travellers were left waiting in line for hours and rushing to make alternative plans as a slate of ramped-up security measures disrupted connecting flights and slowed departures to a crawl.

But nothing better demonstrated the heightened anxiety in the skies than a case of airsickness that became a national security incident.

When a Nigerian man locked himself in the airplane’s bathroom for about an hour yesterday on the same Amsterdam-Detroit flight that Umar Farouk Abdulmutallab allegedly tried to blow up on Friday, staff on board asked for emergency assistance.

As it turned out, the “disruptive passenger” was a sick businessman who needed to use the washroom. Authorities said yesterday he posed no threat.

In the meantime, travellers in and out of the U.S. are facing stringent security screenings, pat-downs and restrictions on their on-board movement for the foreseeable future, after Friday’s close call was averted only by the adrenaline-driven bravery of passengers on the 278-person flight.

Although a Vancouver Airport spokeswoman said the new security measures, put in place this weekend, will last at least until 2 a.m. Dec. 30, neither Transport Canada nor the U.S. Transportation Security Administration would speculate on how long these new measures would be in place or what would replace them.

In the meantime, the emergency measures were causing pandemonium at airports across Canada yesterday. Passengers faced waits as long as seven hours as they went through lengthy body searches and painstaking checks of slimmed-down carry-on bags.

Reports from Amsterdam’s Schiphol airport that security protocol had been followed correctly raised further concerns that would-be terrorists are moving to exploit an overlooked gap in passenger-screening measures.

It’s reminiscent of Richard Reid’s attempt in 2001 to blow up a plane with the same explosives hidden in his shoes, and, more recently, of a 2006 transatlantic plot to blow up 10 flights from Britain to the U.S. and Canada using liquid explosives. Many of the heightened restrictions prompted by that incident have since been relaxed. But terrorism experts say this latest near-miss could force security authorities to re-examine the way they evaluate threats posed by passengers, and prompt even stricter incarnations of no-fly lists previously criticized for grounding innocent travellers.To simplify airport chaos yesterday, personnel were asking passengers to refrain from bringing carry-on bags with them at all, although few complied and departure lounges were scenes of chaos as harried travellers packed and re-packed their luggage.

A Canadian Air Transport Security Authority screener at Toronto’s Pearson airport said yesterday CATSA staff in the U.S. departures lounge was almost doubled yesterday, and staff were being paid overtime to go through hands-on screenings of tens of thousands of frustrated passengers.

Despite staffing increases to accommodate the confusion, dozens of flights were delayed and several airlines had to cancel flights simply because the new screenings meant travellers weren’t getting through the airport fast enough.

At 5 p.m. yesterday, American Airlines had cancelled 16 of its 36 flights scheduled for that day - largely due to the security measures that a spokesman said was forcing them to “thin out” the schedule.

Air Canada and its affiliate Air Canada Jazz cancelled several short-haul U.S. flights, most of them out of Toronto, due to security delays.

Mark Hansen, a Berkeley professor specializing in aviation security, said the pat-downs now being implemented are helpful but are likely a stop-gap measure, to be replaced with better high-tech ways of detecting non-metal weapons like the plastic explosive pentaerythritol tetranitrate (PETN) that Mr. Abdulmutallab allegedly attempted to detonate on Friday.

But he noted it’s also possible this will prove a temporary flare-up in airport-security paranoia.

“The history is that these things do subside - there’s an immediate reaction and then, as time goes on, the memory fades and the reality of the invasiveness and the inconvenience of strict screening persists. And so we eventually move toward a system that is less stringent.”

The football player and TV personality were eliminated Tuesday from “Dancing with the Stars.” Irvin failed to capture enough viewer votes to keep him in the competition, while Dacascos lost his spot during a last-ditch dance-off.

Former Dallas Cowboys receiver Irwin finished his run on the hit ABC show with his highest score of the season: He earned 23 points out of 30 for his fox-trot with professional partner Anna Demidova on Monday’s episode.

Judges’ scores are combined with viewer votes to determine which contestants are eliminated each week.

“Last night was a great night, and to see the audience here standing up, it’s their way of saying they appreciate the hard work,” Irwin said after learning his fate.

Dacascos collected a paltry 19 points for his misguided samba on Monday with a substitute partner after his usual pro, Lacey Schwimmer, fell to the flu. She was back for Tuesday’s episode, when the couple danced-off against Aaron Carter and Karina Smirnoff.

The “Iron Chef America” host’s trick-filled cha-cha earned praise from the judges, but Carter’s jive was more impressive.

Dacascos said being on the show was “one of the greatest experiences of my life.”

“It’s certainly much harder than it looks on television,” he said. “The bond you create with the pro dancers, my dancer, the other celebrities, it’s really special.”

Tuesday’s results show also featured performances by Rod Stewart, country singer Colbie Caillat and Ballas Hough, the rock band created by pro dancers Mark Ballas and Derek Hough. Ballas and his partner, actress Melissa Joan Hart, were eliminated from the competition last week.

Hough is still in the running for the mirrorball trophy with his partner, model Joanna Krupa.

Besides Carter and Krupa, remaining contestants include reality TV star Kelly Osbourne, singer Mya and entertainer Donny Osmond. Each will perform two dances on Monday’s episode.