Journal of Property Tax Assessment & Administration
Abstract
This article focuses on one aspect of tax administration: the uniformity of property assessments. The authors briefly discuss property tax uniformity and describe the operation of a full disclosure law. Next there is a brief report on the fiscal consequences of the full disclosure law in Utah. A review and discussion of the property tax appraisal implications is also included as well as limited policy observations and recommendations.
First Page
5
Last Page
19
Keywords
Assessment equalization, Property tax rate limitations, Public finance - tax limitations
Notes
This article is reprinted with permission of Public Budgeting & Finance. The material was presented at the International Property Tax Institute's 8th International Conference on Property Tax in Transition held in Prague, Czech Republic, in August 2005.
Recommended Citation
Cornia, G. C., & Walters, L. C. (2006). Full disclosure : Unanticipated improvements in property tax uniformity. Journal of Property Tax Assessment & Administration, 3(3), 5-19. Retrieved from https://researchexchange.iaao.org/jptaa/vol3/iss3/1
