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  1. Taxing and Untaxing Land

    Current Use Assessment of Farmland
    Otro
    Septiembre 2005

    This article was originally published in State Tax Notes, a journal by Tax Analysts, on September 5, 2005. The debate over appropriate property tax treatment of farmland touches on many complex...

  2. Tax Base Sharing

    Local Response to Fiscal Federalism
    Otro
    Enero 1979
    Paul Smith

    Written in 1979, this archival report was published as a Land Policy Roundtable and is Case Studies Series number 303. The nation’s first experience with tax base sharing was in the twin cities...

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