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1. The Legal Requirements Regarding Valuation of Land and Improvements for Property Tax Purposes

   Documentos de Trabalho
   Setembro 2001
   David Brunori and Jennifer Carr

   This paper investigates two main questions regarding the state-level requirements governing the valuation of land and improvements for property tax purposes. First, does state law directly or...

2. Market Value-Based Taxation of Real Property

   Revista Land Lines
   Maio 2001
   Jane H. Malme

   Over the past decade of transition from communist to market economies, property taxation has taken on economic, political and legal importance as the countries in Central and Eastern Europe have...