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1. Land Lines, April 2011

   Revista Land Lines
   Abril 2011
   Edited by Ann LeRoyer

   This issue looks at the performance of a special assessment tax used to finance urban development in Colombia; varied results of payments in lieu of taxes (PILOTs) across U.S. municipalities; and the...

2. Betterment Levy in Colombia

   Relevance, Procedures, and Social Acceptability
   Revista Land Lines
   Abril 2011
   Oscar Borrero Ochoa

   The betterment levy or special assessment (as it is known in the United States) is a “compulsory charge imposed by a government on the owners of a selected group of properties to defray, in whole or...

3. Evaluación de la contribución de valorización en Colombia

   Revista Land Lines
   Abril 2011
   Oscar Borrero Ochoa

   La “contribución de valorización”, que en Estados Unidos se conoce como betterment levy o special assessment y en otros países, especialmente de América Latina, se denomina “contribución por mejoras...