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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. Perfil académico

   Sally Powers
   Revista Land Lines
   Julio 2011

3. Faculty Profile

   Sally Powers
   Revista Land Lines
   Julio 2011

   Sally Powers has been a visiting fellow in the Department of Valuation and Taxation at the Lincoln Institute of Land Policy since 2009. She was director of assessment for the City of Cambridge for...

4. The Municipal Fiscal Crisis and Payments in Lieu of Taxes by Nonprofits

   Revista Land Lines
   Abril 2011
   Daphne A. Kenyon and Adam H. Langley

   PILOTs are voluntary payments made by tax-exempt nonprofits as a substitute for property taxes, but their revenue potential varies across municipalities because of large differences in the impact of...

5. Assessment Regressivity

   A Tale of Two Illinois Counties
   Revista Land Lines
   Enero 2011
   By Daniel P. McMillen

   Assessment accuracy is the key to an equitable property tax, and statistical measures of regressivity are essential tools for evaluating valuation systems. Data from two counties in the Chicago area...