The Comparable Properties Standard: A Windfall for the Wealthy, a Shortfall for the Poor

The Texas Constitution mandates that taxation shall be equal and uniform, and that property shall be appraised at market value for the purposes of ad valorem property taxation. While valuation methodology is crucial to property owners in such a context, the “Comparable Properties Standard” embodied in Sections 41.43(b)(3) and 42.26(a)(3) of the Texas Tax Code appears to allow wealthy property owners to unconstitutionally manipulate the appraised value of their property for ad valorem taxation purposes and shift their tax burden to other taxpayers. Unless the Texas legislature enacts a mandatory sales price disclosure statute, or directly amends or repeals the Comparable Properties Standard, such unconstitutional results will continue to diminish revenues for taxing units and shift the tax burden from the wealthy to Texas’ lower and middle-class taxpayers. While scholars and practitioners have previously expressed the need for a Texas mandatory sales price disclosure statute in order to reduce inequity in other valuation contexts, City of Austin v. Travis Central Appraisal District (“City of Austin”) highlights the longstanding complaint that the Comparable Properties Standard, absent mandatory sales price disclosure, has distorted the appraisal process for ad valorem taxation purposes. With millions of dollars of tax revenue at stake, and a continuing shift of the tax burden from the wealthy to other Texans, the Comparable Properties Standard presents serious concerns that may ultimately affect Texans for years to come. Through the framework of City of Austin, this Article analyzes Texas’ difficulties in implementing an equal and uniform system of ad valorem taxation throughout the state, exposing the ways in which wealthy residential and commercial property owners exploit the Comparable Properties Standard in order to reduce their tax burden, and highlighting the necessity of mandatory sales price disclosure to ensure constitutionality in the ad valorem taxation process

Alien Registration- Macgorman, Doris R. (Caribou, Aroostook County)

https://digitalmaine.com/alien_docs/26169/thumbnail.jp

Characteristics of flash initiations in a supercell cluster with tornadoes

Flash initiations within a supercell cluster during 10–11 May 2010 in Oklahoma were investigated based on observations from the Oklahoma Lightning Mapping Array and the Norman, Oklahoma, polarimetric radar (KOUN). The flash initiations at positions dominated by graupel, dry snow, small hail and crystals accounted for 44.3%, 44.1%, 8.0% and 3.0% of the total flashes, respectively. During the tornadic stage of the southern supercell in the cluster, flash initiations associated with graupel occupied the main body, the right flank and the forward flank of the supercell, while those associated with dry snow dominated the outskirts of the adjacent forward anvil, right anvil and rear anvil. The flash initiations associated with small hail were concentrated around the main updraft, particularly toward its front side. Highly dense flash initiations were located in the regions overlying the differential reflectivity (ZDR) arc and right anvil. The average initial height of the flashes decreased gradually from the rear to the front and from the right to the left flanks, while the height range over which initiations occurred reached a maximumat the front of the updraft. The flashes that were initiated in the adjacent forward anvils were largest on average, followed by those in the regions ahead of the updraft and near the ZDR arc. This study supports the concept of charge pockets and further deduces that the pockets in the right anvil are the most abundant and compact due to the frequent flash initiations, small-sized flashes and thin layers including flash initiations

Aspirated capacitor measurements of air conductivity and ion mobility spectra

Measurements of ions in atmospheric air are used to investigate atmospheric electricity and particulate pollution. Commonly studied ion parameters are (1) air conductivity, related to the total ion number concentration, and (2) the ion mobility spectrum, which varies with atmospheric composition. The physical principles of air ion instrumentation are long-established. A recent development is the computerised aspirated capacitor, which measures ions from (a) the current of charged particles at a sensing electrode, and (b) the rate of charge exchange with an electrode at a known initial potential, relaxing to a lower potential. As the voltage decays, only ions of higher and higher mobility are collected by the central electrode and contribute to the further decay of the voltage. This enables extension of the classical theory to calculate ion mobility spectra by inverting voltage decay time series. In indoor air, ion mobility spectra determined from both the novel voltage decay inversion, and an established voltage switching technique, were compared and shown to be of similar shape. Air conductivities calculated by integration were: 5.3 +- 2.5 fS/m and 2.7 +- 1.1 fS/m respectively, with conductivity determined to be 3 fS/m by direct measurement at a constant voltage. Applications of the new Relaxation Potential Inversion Method (RPIM) include air ion mobility spectrum retrieval from historical data, and computation of ion mobility spectra in planetary atmospheres.Comment: To be published in Review of Scientific Instrument

A Study of the Effectiveness of a Training Program for Volunteers in a Special Education Program for Orthopedically Handicapped and Multihandicapped Students

The problem of this study was to determine if pre-training of volunteers working in special education classes for orthopedically handicapped and multihandicapped students makes a difference in their classroom effectiveness. The purposes of this study were two-fold. The first was to develop a training program for volunteers working in special education classes for orthopedically handicapped and multihandicapped students. The second was to determine the effectiveness of the training program

Twentieth century secular decrease in the atmospheric potential gradient

Current flowing in the global atmospheric electrical circuit (AEC) substantially decreased during the twentieth century. Fair-weather potential gradient (PG) observations in Scotland and Shetland show a previously unreported annual decline from 1920 to 1980, when the measurements ceased. A 25% reduction in PG occurred in Scotland 1920–50, with the maximum decline during the winter months. This is quantitatively explained by a decrease in cosmic rays (CR) increasing the thunderstorm-electrosphere coupling resistance, reducing the ionospheric potential VI. Independent measurements of VI also suggest a reduction of 27% from 1920–50. The secular decrease will influence fair weather atmospheric electrical parameters, including ion concentrations and aerosol electrification. Between 1920–50, the PG showed a negative correlation with global temperature, despite the positive correlation found recently between surface temperature and VI. The 1980s stabilisation in VI may arise from compensation of the continuing CR-induced decline by increases in global temperature and convective electrification

Lightning detection in planetary atmospheres

Lightning in planetary atmospheres is now a well-established concept. Here we discuss the available detection techniques for, and observations of, planetary lightning by spacecraft, planetary landers and, increasingly, sophisticated terrestrial radio telescopes. Future space missions carrying lightning-related instrumentation are also summarised, specifically the European ExoMars mission and Japanese Akatsuki mission to Venus, which could both yield lightning observations in 2016.Comment: Accepted for publication in Weather as part of a special issue on Advances in Lightning Detectio

Large Charge Moment Change Lightning in an Oklahoma Mesoscale Convective System

On 31 May 2013, a line of severe thunderstorms developed during the local afternoon in central Oklahoma, USA. One of the supercells produced the El Reno tornado, which caused significant damage and killed several people. During the 2300 UTC hour (during the mature supercell stage and just after the tornado began), the storm produced several positive cloud-to-ground (+CG) lightning strokes that featured large (> 100 C km) impulse charge moment changes (iCMCs; charge moment during the first 2 ms after the return stroke). These discharges occurred mainly in convection, in contrast to the typical pattern of large-CMC and sprite-parent +CGs occurring mainly in stratiform precipitation regions. After this time, the line of thunderstorms evolved over several hours into a large mesoscale convective system (MCS). By the 0700 UTC hour on 1 June 2013, the large-CMC pattern had changed markedly. Large-CMC negative CGs, which were absent early in the storm's lifetime, occurred frequently within convection. Meanwhile, large-CMC +CGs had switched to occurring mainly within the broad stratiform region that had developed during the intervening period. The evolution of the large-CMC lightning in this case will be examined using a mix of national mosaics of radar reflectivity, the Oklahoma Lightning Mapping Array (OKLMA), the Charge Moment Change Network (CMCN), and the National Lightning Detection Network (NLDN). A major goal of this study is understanding how storm structure and evolution affected the production of large-CMC lightning. It is anticipated that this will lead to further insight into how and why storms produce the powerful lightning that commonly causes sprites in the upper atmosphere

Analysis of the first gigantic jet recorded over continental North America

[1] Two low-light cameras near Marfa, Texas, recorded a gigantic jet over northern Mexico on 13 May 2005 at approximately 0423:50 UTC. Assuming that the farthest of two candidate storm systems was its source, the bright lower channel ended in a fork at around 50–59 km height with the very dim upper branches extended to 69–80 km altitude. During the time window containing the jet, extremely low frequency magnetic field recordings show that there was no fast charge moment change larger than 50 coulomb times kilometers (C km) but there was a larger and slower charge moment change of 520 C km over 70 ms. The likely parent thunderstorm was a high-precipitation supercell cluster containing a persistent mesocyclone, with radar echo tops of at least 17 km. However, photogrammetric analysis suggests that the gigantic jet occurred over the forward flank downdraft region with echo tops of 14 km. This part of the supercell may have had an inverted-polarity charge configuration as evidenced by positive cloud-to-ground lightning flashes (+CG) dominating over negative flashes (-CG), while -CGs occurred under the downwind anvil. Four minutes before the gigantic jet, -CG activity practically ceased in this area, while +CG rates increased, culminating during the 20 s leading up to the gigantic jet with four National Lightning Detection Network–detected +CGs. A relative lull in lightning activity of both polarities was observed for up to 1.5 min after the gigantic jet. The maturing storm subsequently produced 30 sprites between 0454 and 0820 UTC, some associated with extremely large impulse charge moment change values.Peer ReviewedPostprint (published version

Experimental Evidence of Giant Electron - Gamma Bursts Generated by Extensive Atmospheric Showers in Thunderclouds

The existence of a new phenomena - giant electron-gamma bursts is established. The bursts are generated in thunderclouds as a result of the combined action of runaway breakdown and extensive atmosphere showers (RB-EAS). The experiments were fulfilled at the Tien Shan Mountain Scientific Station using EAS-Radio installation. This specially constructed installation consists of a wide spread EAS trigger array and a high time resolution radiointerferometer.Comment: 30 pages, 16 figure