California Landowners' Adoption of a Use-Value Assessment Program

Hoy Carman

Land Economics, 1977, vol. 53, issue 3, 275-287

Abstract: The property tax literature obscures important inter-jurisdictional differences in property tax structure. The conventional wisdom is that market value universally (or nearly so) is the value concept to which assessed values are to be tied, that ...

Date: 1977
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