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  1. Land Lines, September 1999

    Revista Land Lines
    Septiembre 1999
    Edited by Ann LeRoyer

    This issue looks at urban development options for California’s agricultural Central Valley region; problems of, and recommendations for, the property tax system of Porto Alegre, Brazil; and a...

  2. Land Lines, May 1999

    Revista Land Lines
    Mayo 1999
    Edited by Ann LeRoyer

    This issue explores municipal forms of taxation—including the hoped-for establishment of a property tax—in El Salvador’s capital; the challenges of implementing land and building...

  3. Land Lines, March 1999

    Revista Land Lines
    Marzo 1999
    Edited by Ann LeRoyer

    This issue looks at the introduction of value-based property taxation in Poland; the demographic, geographic, and economic influences of land use and growth patterns in Bogota, Colombia; and the...

  4. Challenges to Property Tax Administration in Porto Alegre, Brazil

    Revista Land Lines
    Septiembre 1999

    The property tax in Brazil is an annual tax on urban land and buildings administered at the local government level. The tax base is derived from market value and is standardized across different...

  5. Mexicali

    A Success Story of Property Tax Reform
    Revista Land Lines
    Septiembre 1999
    Manuel Perló Cohen

    The case of Mexicali, the capital city of the border state of Baja California, Mexico, stands out as a good example of successful property tax reform in the 1990s. In only a few years the local...

  6. Municipal Taxation in San Salvador

    Revista Land Lines
    Mayo 1999
    Patricia Fuentes and Mario Lungo

    The demand for urban services surpasses the financial capacity of most cities around the world. To address this problem, many municipal governments successfully use the property tax, combined with...

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