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Journal of Property Tax Assessment & Administration

Abstract

The information in this article is adapted from "Legal Trends in Real Property Taxation: Substantive" which was presented at the International Association of Assessing Officers' 25th Annual Legal Seminar held December 2 and 3, 2004, in St. Louis, Missouri. In this issue, the court decisions impacting valuation practices for specific property types will be discussed. In part 2, the discussion turns to litigation involving such subject areas as exemption, easements, and valuation methods.

First Page

31

Last Page

51

Keywords

Legal research guides/aids

Notes

The information in this article is adapted from "Legal Trends in Real Property Taxation: Substantive" which was presented at the International Association of Assessing Officers' 25th Annual Legal Seminar held December 2 and 3, 2004, in St. Louis, Missouri. In this issue, the court decisions impacting valuation practices for specific property types will be discussed. In part 2, the discussion turns to litigation involving such subject areas as exemption, easements, and valuation methods.

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