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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

MARC

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245 1 0 |a Use-value assessment of rural lands :  |b time for reform? /  |c John E. Anderson and Richard W. England. 
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505 0 |a Intro; Contents; Executive Summary; Chapter 1: Introduction and Background; The Intended Purpose of Use-Value Assessment; The Role of Use-Value Assessment in State and Local Tax Systems; The Unintended Consequences of Use-Value Assessment; Chapter 2: History, Design, and Features; Enactment of Use-Value Assessment Programs; Characteristics of Use-Value Assessment Programs; Chapter 3: What Makes Land Valuable?; Theory of Land Value Determinants; Theory of Economic Impacts of Use-Value Assessment; Chapter 4: Empirical Studies of UVA Implementation and Impacts; State Practices 
505 8 |a Enrollment in Use-Value Assessment ProgramsPreservation of Small Family Farms; Preservation of Rural Landscapes; Shift of the Property Tax Burden and Equity Issues; Impacts of Use-Value Assessment on Property Tax Administration; Chapter 5: Recommendations; Criticisms and Reforms; References and Legal Citations; About the Authors; About the Lincoln Institute of Land Policy; Ordering Information 
520 |a 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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650 0 |a Property tax  |z United States. 
650 0 |a Tax assessment  |z United States. 
650 0 |a Land value taxation  |z United States. 
650 6 |a Impôt sur la fortune  |z États-Unis. 
650 6 |a Assiette de l'impôt  |z États-Unis. 
650 6 |a Propriété foncière  |x Impôts  |z États-Unis. 
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650 7 |a Property tax  |2 fast 
650 7 |a Tax assessment  |2 fast 
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