List holding facts before any advice on a land-tax surcharge
Key facts
- Human involvement
- YellowClose supervision
- How AI is used
- List the state of the land, whether the contract says the buyer will hold it after completion, and the use the contract states. Do not estimate an annual tax.
- What the lawyer must review
- You open the land-tax statute of that state before you advise. No state land-tax statute, and no foreign-owner surcharge on holding land, was opened. Section 1445 is a withholding tax on a disposition of a United States real property interest. It is not an annual tax for keeping the land. A rate, a threshold, or an exemption that is not in a statute you have opened is not stated. Model Rule 1.4(a)(3) requires you to keep the client reasonably informed. Formal Opinion 512 requires independent verification before you rely on tool output.
- Written for / version
- United States versionUS
Who does what
| Role | What they do |
|---|---|
| Assistance | Potential support includes assembling provisional schedules. Confirm the tool’s capability and permitted scope. |
| Lawyer | Set the scope, supervise the work closely, verify every part relied on, resolve omissions and exceptions, and approve the exact output. |
Checklist
- Verify the applicable jurisdiction and the version of each relevant law, rule or instrument in force at the material time.
- Confirm the output against the client’s instructions and the complete relevant source material, including omissions or contradictions.
- Resolve exceptions and record the responsible lawyer’s approval of the exact output and intended use.