Unexpected Improvements in Property Tax Administration and UniformityRevista Land LinesAbril 2003Gary C. Cornia
Proposition 13, adopted by a referendum in California in 1978, was the most notable in a series of relatively recent actions to limit the property tax in the United States, and many experts view it...
Revista Land LinesJulho 2003H. Woods Bowman
Government-owned property is exempt from local taxes almost everywhere in the United States, but this situation is based less on logic than on now-outdated historical considerations. Remarkably,...