Reflections on the Possessory Interest Tax, Part 2: Toward a General Theory of Property Taxation
John A. Swain
University of Arizona - James E. Rogers College of Law
State Tax Notes, Vol. 26, No. 2, October 14, 2002
The author writes that the property tax is a kind of local income tax on real property assets. Generally, the tax should be based on current year value, he says.
Accepted Paper Series
Date posted: October 10, 2002
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