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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...
| Call Number: | Libro Electrónico |
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| Main Authors: | , |
| Format: | Electronic eBook |
| Language: | Inglés |
| Published: |
Cambridge, MA :
Lincoln Institute of Land Policy,
[2015]
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| Series: | Policy focus series (Lincoln Institute of Land Policy)
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| Subjects: | |
| Online Access: | Texto completo |
Table of Contents:
- 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
- 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