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...
Clasificación: | Libro Electrónico |
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Autores principales: | , |
Formato: | Electrónico eBook |
Idioma: | Inglés |
Publicado: |
Cambridge, MA :
Lincoln Institute of Land Policy,
[2015]
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Colección: | Policy focus series (Lincoln Institute of Land Policy)
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Temas: | |
Acceso en línea: | Texto completo |
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. |
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Descripción Física: | 1 online resource |
ISBN: | 9781558443808 1558443800 |