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.
Assessment equalization, Property tax rate limitations, Public finance - tax limitations
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.
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