Reflections on the Possessory Interest Tax, Part I: Toward a Normative Theory of Possessory Interest Taxation
John A. Swain
University of Arizona - James E. Rogers College of Law
State Tax Notes, Vol. 24, No. 13, June 24, 2002
The author suggests that possessory interests in otherwise exempt government property should be subject to property taxation and should be valued as if the interests will be held by the private owners in perpetuity.
Date posted: June 20, 2002
© 2015 Social Science Electronic Publishing, Inc. All Rights Reserved.
This page was processed by apollo5 in 0.281 seconds