Use-value assessment of rural lands : time for reform? /

Like its companion book, this report describes the history and design features of state use-value assessment (UVA) programs--the preferential assessment of rural land under the property tax. Anderson and England explain the theoretical underpinnings of land valuation and survey empirical studies of...

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Bibliographic Details
Main Authors: Anderson, John E. (John Edwin), 1951- (Author), England, Richard W. (Author)
Format: Electronic eBook
Language:English
Published: Cambridge, MA : Lincoln Institute of Land Policy, [2015]
Series:Policy focus series (Lincoln Institute of Land Policy)
Subjects:
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505 0 |a Intro; Contents; Executive Summary; Chapter 1: Introduction and Background; The Intended Purpose of Use-Value Assessment; The Role of Use-Value Assessment in State and Local Tax Systems; The Unintended Consequences of Use-Value Assessment; Chapter 2: History, Design, and Features; Enactment of Use-Value Assessment Programs; Characteristics of Use-Value Assessment Programs; Chapter 3: What Makes Land Valuable?; Theory of Land Value Determinants; Theory of Economic Impacts of Use-Value Assessment; Chapter 4: Empirical Studies of UVA Implementation and Impacts; State Practices 
505 8 |a Enrollment in Use-Value Assessment ProgramsPreservation of Small Family Farms; Preservation of Rural Landscapes; Shift of the Property Tax Burden and Equity Issues; Impacts of Use-Value Assessment on Property Tax Administration; Chapter 5: Recommendations; Criticisms and Reforms; References and Legal Citations; About the Authors; About the Lincoln Institute of Land Policy; Ordering Information 
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