Equity impacts of a non-market property assessment standard: Evidence from the Indiana administrative formula approach

Authors

John L. Mikesell, Indiana University

Abstract

This article evaluates the collateral effects of the true tax value assessment system, primarily by analysis of the pattern of the ratio between current market value of property parcels purchased in Indian counties in 1999.

First Page

15

Last Page

30

Keywords

Assessment administration, Classified property tax systems, Property tax administration, Assessment sales ratio studies, Property tax incidence

Recommended Citation

Mikesell, J. L. (2004). Equity impacts of a non-market property assessment standard: Evidence from the Indiana administrative formula approach. Journal of Property Tax Assessment & Administration, 1(1), 15-30. Retrieved from https://researchexchange.iaao.org/jptaa/vol1/iss1/2