This article is an adaptation of the presentation, “Recent Developments in Real Property Taxation: Substantive,” given at the International Association of Assessing Officers’ 26th Annual Legal Seminar held December 8 and 9, 2005, in Chicago, Illinois. In this concluding installment of the two-part series, the discussion turns to the court decisions and new legislation impacting such subject areas as condemnation, exemptions, and valuation methods. Part 1, which was published in Volume 3, Issue 4, explored the legal trends affecting valuation practices for specific property types.
Legal research guides/aids, Valuation approaches, Appraisal for condemnation, Property tax exemptions
Banfield, W. E., & French, S. (2007). Current trends in property tax law: The legislation and litigation shaping assessment practices part 2. Journal of Property Tax Assessment & Administration, 4(1), 5-26. Retrieved from https://researchexchange.iaao.org/jptaa/vol4/iss1/1