fee simple

transferring land to higher value uses, since fee simple owners have a

(b) fee simple saving and excepting the mines and minerals that may be found to exist within, upon or under such lands, together with the right to work the same[.] (25)

66-209, 1966-2 CB 299, provides that an exchange of a long-term lease for a fee simple is a like-kind exchange for the lessee, but the receipt of advance rent for the lessor.

(STAR) sold the properties as a ground lease and a leasehold, which allowed the Company to achieve a higher overall price versus the broker estimates of the fee simple valuation.

Lessee's appraiser considered the value of the property without the current lease--a fee simple interest at $4,075,000.

Pursuant to the terms of the transaction with Applegreen, the company through a subsidiary will acquire interests in 38 fee simple and four leasehold properties for USD70.1m and simultaneously sign a unitary lease with Applegreen for all of the properties.

(1) In a clear and concise judgment, the BCCA answered those questions by re-asserting the common law principle of nemo dat quod non habet for interests in land less than the fee simple.

triple net lease, sale in fee simple, condominium interest and partial interest as well as sale/leaseback.

Prior cases had required that the entire (fee simple) interest in the property be sold for it to be excludible from the gross estate.

Next, the court addressed whether the statute requiring assessment of the "true and actual value of real property" required that the court consider only the fee simple interest or whether the leased fee interest should be included.

Furthermore, Sequoia Golf will also add more than 7,000 acres of fee simple real estate and a further 27,000 memberships.