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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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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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Land Lines, April 2006
Revista Land LinesAbril 2006Edited by Ann LeRoyerThis issue looks at land use efficiency, food security, and farmland preservation in China; and lessons learned about the effects of large-scale interventions on urban development in Brazil. It also...
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Report from the President
Changes in Institute Programs and ActivitiesRevista Land LinesOctubre 2006Gregory K. IngramThe content of the Institute’s work program has evolved significantly over the past two years, and its annual activities have increased by about half since 2004. Reflecting this evolution and growth...
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From the President
Revista Land LinesAbril 2006Gregory K. IngramThe core competence of the Lincoln Institute of Land Policy is the analysis of issues related to land, and ours is one of the few organizations in the world with this focus. The Institute’s current...
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Who Pays the Property Tax?
Revista Land LinesAbril 2006George ZodrowA critical aspect of the property tax, but one that is rarely addressed in public debate, is its “economic incidence,” or who actually bears the burden of the tax, as opposed to its...
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Tax Increment Financing
A Tool for Local Economic DevelopmentRevista Land LinesEnero 2006Tax increment financing (TIF) is an alluring tool that allows municipalities to promote economic development by earmarking property tax revenue from increases in assessed values within a designated...
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