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
1. Verfasser: MURRAY, WILLIAM G.
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description 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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This critical phase of assessment, which may be called internal equalization, should precede the state-wide or external equalization between counties and cities.</abstract><cop>Chicago, Ill</cop><pub>National Tax Association</pub><doi>10.1086/NTJ41789926</doi><tpages>7</tpages></addata></record>
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identifier ISSN: 0028-0283
ispartof National tax journal, 1952-03, Vol.5 (1), p.86-92
issn 0028-0283
1944-7477
language eng
recordid cdi_crossref_primary_10_1086_NTJ41789926
source Jstor Complete Legacy; Alma/SFX Local Collection; Periodicals Index Online
subjects Agriculture
Agrology
Assessed values
Bias
Cities
Equalization
Farms
Ratios
Real estate sales
Real estate taxes
Sales
Sales representatives
State colleges
State court decisions
Taxation
Towns
title IMPROVEMENT IN REAL ESTATE TAXATION THROUGH ASSESSMENT-SALES STUDIES
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