IMPROVEMENT IN REAL ESTATE TAXATION THROUGH ASSESSMENT-SALES STUDIES
EQUALIZATION between individual assessments within the taxing district is the heart of the real estate taxation problem. This critical phase of assessment, which may be called internal equalization, should precede the state-wide or external equalization between counties and cities.
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Veröffentlicht in: | National tax journal 1952-03, Vol.5 (1), p.86-92 |
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Format: | Artikel |
Sprache: | eng |
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Online-Zugang: | Volltext |
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Zusammenfassung: | EQUALIZATION between individual assessments within the taxing district is the heart of the real estate taxation problem. This critical phase of assessment, which may be called internal equalization, should precede the state-wide or external equalization between counties and cities. |
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ISSN: | 0028-0283 1944-7477 |
DOI: | 10.1086/NTJ41789926 |