Journal of Property Tax Assessment & Administration

Article Title

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


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.