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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. Faculty Profile

   Weidong Qu
   Revista Land Lines
   Abril 2011

   Weidong Qu is a research fellow at the Peking University–Lincoln Institute Center for Urban Development and Land Policy in Beijing, and an associate professor in the Department of Land and Real...

3. La implementación de la reforma del impuesto municipal sobre la propiedad en Brasil

   Revista Land Lines
   Enero 2011
   Omar Pinto Domingos

   Las ciudades enfrentan grandes dificultades a la hora de intentar introducir un sistema del impuesto a la propiedad más eficiente. Uno de los desafíos consiste en controlar la alta volatilidad...

4. Implementing Local Property Tax Reform in Brazil

   Revista Land Lines
   Enero 2011
   Omar Pinto Domingos

   The property tax reform in Belo Horizonte was guided by the dual desire to eliminate distortions in its antiquated model and to introduce a new fiscal culture to support a permanent process of...

5. 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...

6. Assessment Regressivity

   A Tale of Two Illinois Counties
   Revista Land Lines
   Enero 2011
   By Daniel P. McMillen

   Assessment accuracy is the key to an equitable property tax, and statistical measures of regressivity are essential tools for evaluating valuation systems. Data from two counties in the Chicago area...