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Measuring Use Value Assessment Tax Expenditures
Documentos de trabajoEnero 1998Use-value assessment is the practice of valuing land for property tax purposes in its current use, rather than its full market value. This practice is widespread in the U.S. and is intended as a...
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Price Volatility and Property Tax Limitations
Revista Land LinesEnero 1998The potential for sharp and unpredictable assessment increases is an important source of dissatisfaction with the property tax. Rapid price rises that are accurately and promptly reflected in...