Legal trends in real property taxation (part 2) : Recent developments in assessment practices in various subject areas

Authors

William E. Banfield, Podell, Schwartz, Schechter, & Banfield
Steven French, Podell, Schwartz, Schechter, & Banfield

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 second part of the two-part series, the authors discuss developments in property tax law concerning issues such as exemptions, easements, and valuation methods. Part 1, which was published in Volume 2, Issue 2, concentrated on trends in property tax litigation for different property types.

First Page

53

Last Page

71

Keywords

Assessment reviews and appeals, Legal research guides/aids

Recommended Citation

Banfield, W. E., & French, S. (2005). Legal trends in real property taxation (part 2) : Recent developments in assessment practices in various subject areas. Journal of Property Tax Assessment & Administration, 2(3), 53-71. Retrieved from https://researchexchange.iaao.org/jptaa/vol2/iss3/4