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| Author: | Anderson, J. E. Griffing, M. F. |
| Title: | Use-value assessment tax expenditures in urban areas |
| Journal: | Journal of Urban Economics
2000 : NOV, VOL. 48:3, p. 443-452 |
| Index terms: | Urban development Cities Tax assessment Property tax Wealth tax |
| Language: | eng |
| Abstract: | Use-value assessment is the practice of valuing land for property tax purposes in its current use, rather than its full market value. The authors examine the foregone property tax revenue, or tax expenditure, due to use-value assessment. |
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