Start Date
5-4-2018 9:30 AM
End Date
5-4-2018 10:00 AM
Description
The paper looks at a number of charges, fees, and obligations that fall particularly on property developers when undertaking development. It examines whether they can be regarded as taxes rather than fees for services provided and the extent to which they satisfy the normal efficiency criteria for the evaluation of taxes. It considers the role of valuers in determining these charges and identifying ability to pay. The audience will gain a further understanding of the ways in which local governments raise revenue from a variety of fees and charges on property development, the extent to which they meet the normal criteria with which taxes are evaluated, and how developers' ability to pay these can be assessed.
Publication Date
April 2018
Recommended Citation
Grover, Richard, "Pseudo property taxes: Are they fair, uniform, and equitable" (2018). International Research Symposium. 4.
https://researchexchange.iaao.org/irs/irs18/sessions/4
Pseudo property taxes: Are they fair, uniform, and equitable
The paper looks at a number of charges, fees, and obligations that fall particularly on property developers when undertaking development. It examines whether they can be regarded as taxes rather than fees for services provided and the extent to which they satisfy the normal efficiency criteria for the evaluation of taxes. It considers the role of valuers in determining these charges and identifying ability to pay. The audience will gain a further understanding of the ways in which local governments raise revenue from a variety of fees and charges on property development, the extent to which they meet the normal criteria with which taxes are evaluated, and how developers' ability to pay these can be assessed.