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Use-value assessment of rural lands : time for reform? /

Like its companion book, this report describes the history and design features of state use-value assessment (UVA) programs--the preferential assessment of rural land under the property tax. Anderson and England explain the theoretical underpinnings of land valuation and survey empirical studies of...

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Detalles Bibliográficos
Clasificación:Libro Electrónico
Autores principales: Anderson, John E. (John Edwin), 1951- (Autor), England, Richard W. (Autor)
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Cambridge, MA : Lincoln Institute of Land Policy, [2015]
Colección:Policy focus series (Lincoln Institute of Land Policy)
Temas:
Acceso en línea:Texto completo
Descripción
Sumario:Like its companion book, this report describes the history and design features of state use-value assessment (UVA) programs--the preferential assessment of rural land under the property tax. Anderson and England explain the theoretical underpinnings of land valuation and survey empirical studies of UVA implementation and impacts. They also identify the weaknesses of UVA programs and propose policy reforms to make the programs more effective and fair.
Descripción Física:1 online resource
ISBN:9781558443808
1558443800