City officials often run afoul of their local business communities when attempting to enforce amortization schemes which specify specific time periods during which it’s assumed sign users have the opportunity to recoup their investments in existing, non-conforming signs. As explained here, however, the basis for amortization is fundamentally flawed because no actual compensation is received […]
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Is my sign a business asset that I can capitalize or expense?
The following article originally appeared on the Small Business Administration website in February 2001, but it was subsequently removed. In the late 1960s, the Internal Revenue Service determined that on-premise signs represent an accessory, real-property interest, and therefore, if you own your sign, you may depreciate it over a period of years. If you lease […]
Continue readingHow will my business sign be regulated?
The following article originally appeared on the Small Business Administration website in February 2001, but it was subsequently removed. Signage is regulated through the following two categories: Building and electrical codes The construction, installation, and operation of any permanent business sign will need to conform to all applicable building and electrical codes. Because compliance with […]
Continue readingFourteenth Amendment Application to Sign Control
Fourteenth Amendment Application to Sign Control Under the Fourteenth Amendment, applicable to the states and their subdivisions, a state or local-government regulation may not deprive any person of life, liberty or property without due process of law, nor deprive a person of equal protection of the laws. Due process. A fundamental requirement of due process […]
Continue readingFifth Amendment Application to Sign Control
The Fifth Amendment applies to the states through the Fourteenth Amendment. It contains two guarantees: The “due process” clause, as in the Fourteenth Amendment, protects citizens from government action that arbitrarily deprives them of a fundamental right without due process of law, and it applies to both the act itself and the procedures incidental to […]
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