LEADER 02385nam 2200565Ia 450 001 9910779665403321 005 20230721010717.0 010 $a1-55844-269-3 035 $a(CKB)2550000001038217 035 $a(EBL)3327982 035 $a(SSID)ssj0000783212 035 $a(PQKBManifestationID)11418587 035 $a(PQKBTitleCode)TC0000783212 035 $a(PQKBWorkID)10752048 035 $a(PQKB)10533805 035 $a(MiAaPQ)EBC3327982 035 $a(Au-PeEL)EBL3327982 035 $a(CaPaEBR)ebr10634002 035 $a(OCoLC)923213459 035 $a(EXLCZ)992550000001038217 100 $a20090309d2009 uy 0 101 0 $aeng 135 $aur|n|---||||| 181 $ctxt 182 $cc 183 $acr 200 00$aErosion of the property tax base$b[electronic resource] $etrends, causes, and consequences /$fedited by Nancy Y. Augustine ... [et al.] 210 $aCambridge, Mass. $cLincoln Institute of Land Policy$dc2009 215 $a1 online resource (366 p.) 300 $aDescription based upon print version of record. 311 $a1-55844-186-7 320 $aIncludes bibliographical references and index. 327 $a""CONTENTS""; ""1 The Property Tax Under Siege""; ""2 Overview of the Trends in Property Tax Base Erosion""; ""3 Property Tax Exemptions, Revenues, and Equity""; ""4 Residential Property Tax Relief Measures""; ""5 Assessment Limits as a Means of Limiting Homeowner Property Taxes""; ""6 Tax and Expenditure Limitations and Local Public Finances""; ""7 Efforts to Override School District Property Tax Limitations""; ""8 Property Tax Abatement as a Means of Promoting State and Local Economic Activity""; ""9 Preferential Tax Treatment of Property Used for Social Purposes"" 327 $a""10 The Politics of the Property Tax Base""""CONTRIBUTORS""; ""INDEX"" 606 $aReal property tax$zUnited States 606 $aTax exemption$zUnited States 606 $aLocal taxation$zUnited States 615 0$aReal property tax 615 0$aTax exemption 615 0$aLocal taxation 676 $a336.2220973 701 $aAugustine$b Nancy Y$01481541 712 02$aLincoln Institute of Land Policy. 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910779665403321 996 $aErosion of the property tax base$93698557 997 $aUNINA