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1. 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...

2. 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...

3. Tributación Inmobiliaria en América Latina

   Base de datos
   Bases de datos
   Noviembre 2018

   Property tax has been introduced in a large majority of countries, but is structured and administered in a great variety of ways in different jurisdictions. Little information is currently available...