sp.p. (spółka partnerska): ≈ limited liability partnership May also be denoted by the addition of i partner(zy) ("and partner(s)") to the firm's name. Can only be used for the purpose of practicing as a licensed professional listed in the appropriate provision of the Commercial Companies Code. The partners are fully liable for the partnership's debts, with the exception of debts incurred by other partners practicing their licensed profession and employees under their direction.
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A partnership is a business relationship entered into by a formal agreement between two or more persons or corporations carrying on a business in common. The capital for a partnership is provided by the partners who are liable for the total debts of the firms and who share the profits and losses of the business concern according to the terms of the partnership agreement.
A series LLC is a form of limited liability company that provides liability protection to multiple "series". Essentially, it's a master LLC with separate divisions, each protected and operating independently. As an entity, the series LLC is geared towards businesses where investors own multiple companies, with each series being protected from the debts and obligations of the other series. Currently, only several states support this option, including Delaware, Illinois, Iowa, Nevada, Oklahoma, Puerto Rico, Tennessee, Texas, and Utah.

You must report personal property holdings in detail and as requested or mandated. If nothing has changed from the prior year (no equipment was purchased or sold), then you may refer to your prior year's Business Property Statement filing in order to be consistent in completing the current Business Property Statement. If you failed to keep a copy of the prior year's filing, you may request a copy of it from the Assessor's Office.
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