Buscar
Results
-
A Guide to the Structure of Property Tax Abatements in the United States
Documentos de trabajoNoviembre 2002John L. Mikesell, C. Kurt Zorn, Esteban Dalehite, and Sung-Jin ParkProperty tax abatements—full or partial relief from property tax for certain property parcels—constitute an integral component of many state and local economic development programs....
-
Property Taxation in New Zealand
Documentos de trabajoDiciembre 2002William J. McCluskey, with Arthur Grimes and Jason TimminsSince European colonisation of New Zealand in 1840, property taxes have formed the foundation of local authorities’ revenues. Currently, over half of local authority revenues are sourced from...
-
Property Taxation and Current Use Assessment
A Theoretical NoteDocumentos de trabajoDiciembre 2002Richard W. England and Robert D. MohrThis paper discusses the relationships between property taxation and patterns of land use. In particular, it models a landowner's decision to develop a parcel when she has the option to enroll...
-
Preparing to Pilot Land Value Taxation in Britain
Documentos de trabajoEnero 2002Anthony VickersThis was the second year of a three-year research project to help prepare Great Britain for the start of an implementation of land value taxation (LVT). The first year’s report (WP00AV1)...
-
Rethinking the Administrative Structure of Indiana’s Property Tax System
Documentos de trabajoEnero 2002Jeff Wuensch and Frank KellySince the 1998 landmark decision by the Indiana State Supreme Court overturning the state’s assessment manuals, several significant steps have been taken by the state to meet the constitutional...
-
Editing and Verifying Sales Disclosure Forms in Indiana
A PrimerDocumentos de trabajoEnero 2002Jeff Wuensch, Frank Kelly, and Lana BousmanThe sales disclosure form has evolved into an integral part of the real property assessment system in Indiana. Originally created in 1993 to study the fiscal impact of moving to a market-derived...
-
Valuing Land and Improvements
State Laws and Local Government PracticesDocumentos de trabajoJulio 2002David Brunori and Jennifer CarrThis project involved research on the legal requirements and local government practices concerning the valuation of land and improvements for property tax purposes. A majority of states (29)...
-
Property Taxes in South Africa
Challenges in the Post-Apartheid EraLibrosMarzo 2002Edited by Michael E. Bell and John H. BowmanEditors Michael E. Bell and John H. Bowman have assembled the first comprehensive overview of the challenges of adapting property taxation to the many changes brought about by the end of apartheid in...
-
A Study of European Land Tax Systems
Second Year ReportDocumentos de trabajoSeptiembre 2002P. K. Brown and M. A. HepworthThe research seeks to examine the nature, scope and implementation of property taxation systems in Europe. The paper builds upon research carried out in 1999–2000 by the authors (under the...