Property tax - History/Philosophy, Mass appraisal techniques
The purpose of this article is to present an overview of current valuation methods used in estimating values for property tax purposes in the United States. It also offers a history of techniques that served as a foundation for today’s practices.
Renne, J. Scott
"Valuation methodologies for the assessment function, current and past practices,"
Assessment Journal: Vol. 10:
4, Article 8.
Available at: https://researchexchange.iaao.org/assessment_journal/vol10/iss4/8