Property tax administration, Market approach to value
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.
McCluskey, William J.; Plimmer, Frances; and Connella, Owen P.
"Ad valorem property tax: Issues of fairness and equity,"
Assessment Journal: Vol. 5
, Article 2.
Available at: https://researchexchange.iaao.org/assessment_journal/vol5/iss3/2