STATE EQUALIZATION OF LOCAL ASSESSMENTS

STATE EQUALIZATION OF LOCAL ASSESSMENTS

THE property tax is the oldest major source of governmental revenue in the United States, and today it continues to play an important role in the nation's tax system. Utilized in colonial times as a levy on land and frequently on improvements, the tax was expanded during the 19th century as a s...

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Bibliographische Detailangaben
Veröffentlicht in:National tax journal 1953-06, Vol.6 (2), p.176-187
1. Verfasser: LEE, EUGENE C.
Format: Artikel
Sprache:eng
Schlagworte:
Assessed valuation
Assessed values
Equalization
Federal taxes
Jurisdiction
Local government
Municipal taxes
Property listings
Property taxes
Public administration
School districts
State agencies
State court decisions
Tax collections
Tax exemptions
Tax rates
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Beschreibung
Zusammenfassung:THE property tax is the oldest major source of governmental revenue in the United States, and today it continues to play an important role in the nation's tax system. Utilized in colonial times as a levy on land and frequently on improvements, the tax was expanded during the 19th century as a state and...
ISSN:0028-0283
1944-7477
DOI:10.1086/NTJ41790606