Then tax it as real or personal property.

FORBES: Magazine Article

As can be seen, whether one considers the investment as real or personal property, the issue is resolved by determining whether the funds used to purchase the interest were the sole and separate funds of Zouheil.

CENTERFORSECURITYPOLICY: converter

" It bases its definition on a 2012 public health law that says a "domestic partnership" includes someone who has "common ownership or joint leasing of real or personal property" or "common householding, shared income or shared expenses.

WSJ: APNewsBreak: No disclosure for Cuomo's girlfriend

And Disaster loans are available for homeowners and renters to repair or replace disaster damaged or destroyed real estate or personal property.

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The foregoing limitation of liability shall not apply to the extent that any liability arises from the gross negligence or willful misconduct of the Investment Consultant, its employees, affiliates, agents or contractors or from bodily injury, death of any person, or damage to any real or tangible personal property.

FORBES: Actuarial Limitations of Liability? (LOL) Laugh Out Loud! (December 1, 2002 )