Uniformity in a Dual Assessment System

David L. Chicoine and J. Fred Giertz

National Tax Journal, 1988, vol. 41, issue 2, 247-56

Abstract: Variation in property tax assessment uniformity is studied using data from a "dual" assessment structure where county assessment authority overlaps township assessing responsibility and elected local assessors work with appointed county assessment officers. Particular attention is given to the impact of the size and organization of assessment jurisdictions on assessment uniformity.

Date: 1988
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Persistent link: https://EconPapers.repec.org/RePEc:ntj:journl:v:41:y:1988:i:2:p:247-56

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