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Land Lines, July 2003
Revista Land LinesJulio 2003Edited by Ann LeRoyerThis issue explores land management and regional planning tactics in rapidly growing Western U.S. cities; the evolution and potential value of property tax exemptions; the use of value capture...
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Faculty Profile
Claudia De CesareRevista Land LinesOctubre 2003Claudia De Cesare is a property tax adviser to the Secretariat of Finance for the municipality of Porto Alegre, Brazil, and she teaches courses on valuation and property taxation in the postgraduate...
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Message from the President
Revista Land LinesJulio 2003H. James BrownAs we complete one academic year and plan for the next, I am impressed by the richness and multidimensional nature of the Lincoln Institute’s educational programs. We have developed a strong...
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Reexamining the Property Tax Exemption
Revista Land LinesJulio 2003H. Woods BowmanGovernment-owned property is exempt from local taxes almost everywhere in the United States, but this situation is based less on logic than on now-outdated historical considerations. Remarkably,...