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Lincoln Institute of Land Policy Begins New Era
Comunicados de prensaDiciembre 14, 2006 -
Ask and Ye Shall Receive?
Predicting the Successful Appeal of Property Tax AssessmentsDocumentos de trabajoFebrero 2006Rachel N. Weber and Daniel P. McMillenHow does the relative lack of comparable sales in a neighborhood influence the frequency of property assessment appeal applications and their likelihood of success? Using a data set of appeals...
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Valuing Land and Improvements in Thin Markets
Does the Frequency of Sales Cause Property Tax Inequities?Documentos de trabajoMayo 2006Rachel N. Weber and Daniel P. McMillenFew studies have attempted to explain the well-documented tendency for lower-priced properties to receive higher assessment. We argue that the absence of market information and the assessor’s...
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Tax and Property Value Effects of Conservation Easements
Documentos de trabajoMayo 2006Jeffrey O. Sundberg and Richard F. DyeA variety of tax incentives encourage property owners to place conservation easements on their property. This paper calculates sample tax effects for a range of tax incentives and shows that many...
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Improving the Valuation of Large Commercial Properties for Real Estate Tax Purposes
Documentos de trabajoAbril 2006Richard AlmyThe aims of this project are to examine systematically methods for valuing large office buildings for property tax purposes, identify issues, evaluate their seriousness, and describe potential...
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Implementing a Local Property Tax Where There Is No Real Estate Market
The Case of Commonly Owned Land in Rural South AfricaLibrosAbril 2006Michael E. Bell and John H. BowmanSince 1995 the authors have worked on a series of property taxation projects in South Africa, funded in part by the Lincoln Institute of Land Policy. South Africa envisions extending value-based...
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The Tiebout Model at Fifty
Essays in Public Economics in Honor of Wallace OatesLibrosJunio 2006Edited by William A. FischelThe Tiebout Model at Fifty commemorates the fiftieth anniversary of Charles Tiebout’s enormously influential 1956 article, “A Pure Theory of Local Expenditures,” and honors the...
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Legal Issues in Property Valuation and Taxation
Cases and MaterialsLibrosEnero 2006Joan Youngman, with a new foreword by David BrunoriThis "go-to" book for lawyers, law students, and policy makers brings together important legal cases and materials on the fundamental legal issues concerning valuation, tax poplicy, and the...
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In brief and upcoming
Entradas de blogDiciembre 2006