"Ad valorem property tax: Issues of fairness and equity" by William J. McCluskey, Frances Plimmer et al.

Assessment Journal

Article Title

Ad valorem property tax: Issues of fairness and equity

Authors

William J. McCluskey
Frances Plimmer
Owen P. Connella

Keywords

Property tax administration, Market approach to value

Abstract

This paper reports on research in progress on the efficacy of market value as a basis for taxation of real property. The research is intended to develop criteria of perceived fairness of the property tax from the taxpayer’s point of view.

Recommended Citation

McCluskey, William J.; Plimmer, Frances; and Connella, Owen P. (1998) "Ad valorem property tax: Issues of fairness and equity," Assessment Journal: Vol. 5: No. 3, Article 2.
Available at: https://researchexchange.iaao.org/assessment_journal/vol5/iss3/2

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