Author: Duncan A. HarkinPublisher:
ISBN:
Category : Agriculture
Languages : en
Pages : 148
Book Description
Current Use Value Taxation for Lands in Conservancy and Exclusive Agricultural Zones
Author: Duncan A. HarkinPublisher:
ISBN:
Category : Agriculture
Languages : en
Pages : 148
Book Description
Use-value Assessment of Rural Land in the United States
Author: John Edwin AndersonPublisher:
ISBN: 9781558442979
Category : Land value taxation
Languages : en
Pages : 0
Book Description
State and local governments in this country have adopted a number of policies to regulate the conversion of rural land to developed uses. One of the most significant and least understood is preferential assessment of rural land under the real property tax, often called use-value assessment (UVA) or current-use assessment. This book explains and analyzes the critical questions raised by this fiscal tool for farmland preservation. Under UVA, the assessments of various parcels of land within a given state may vary tremendously from property to property. A tract that is zoned residential with access to a turnpike might be assessed at $7,865 per acre. In the very same neighborhood, though, an even larger tract of vacant land might be assessed at a mere $127 per acre, which is far below the market value. How can there be such dramatic differences in the assessment of land values within the same community or neighborhood? Has the town assessor failed to treat property owners fairly and equally, as required by state law? Not at all. Nearly all states across the country permit, and even require, local assessors to value some parcels of undeveloped land far below their fair market values for the purpose of levying local property taxes. Despite their stated purpose of preserving rural lands from urban development, UVA programs can have unintended negative consequences. One is erosion of the legal and constitutional principle of uniformity of taxation; another is shifting of the local tax burden to other property owners, perhaps in a regressive manner. Occasionally UVA programs generate political controversy and even legislative action concerning "fake farmers" who enjoy low property tax bills, but whose land might only be used to sell firewood or Christmas trees to a few friends and neighbors. This volume explains the origins, key features, impacts, and flaws of use-value assessment programs across the United States. It describes in detail the process and characteristics of UVA programs in 44 states and recommends reforms. This book serves as a road map for public officials, scholars, and journalists concerned with agricultural taxation and land use issues.
Significant Features of Fiscal Federalism
Author: Significant Features of Fiscal Federalism
Author: United States. Advisory Commission on Intergovernmental RelationsPublisher:
ISBN:
Category : Finance, Public
Languages : en
Pages : 928
Book Description
Farmer's Tax Guide
Author: Land Use Problems and Conflicts
Author: John C. BergstromPublisher: Routledge
ISBN: 1135996113
Category : Business & Economics
Languages : en
Pages : 425
Book Description
The causes, consequences and control of land use change have become topics of enormous importance in contemporary society. Not only is urban land use and sprawl a hot-button issue, but issues of rural land use have also been in the headlines. Policy makers and citizens are starting to realize that many environmental and economic issues have the question of land use at their very core. Comprising papers from a conference sponsored by the Northeast Regional Center for Rural Development, Land Use Problems and Conflicts draws together some of the most up-to-date research in this area. Sections are devoted to problems in the United States and Europe, the consequences of such problems, land use-related data and alternative solutions to conflict. With a lineup including some of the best scholarship on this subject to date, this volume will be of use to those studying environmental and land use issues in addition to policy makers and economists.
Land Use Decision Making-- Its Role in a Sustainable Future for Michigan
Author: Wood Use
Author: Publisher:
ISBN:
Category : Competition, International
Languages : en
Pages : 216
Book Description
Wood Use: without special title
Author: Publisher:
ISBN:
Category : Competition, International
Languages : en
Pages : 216
Book Description
Wood use : U.S. competitiveness and technology.
Author: Publisher: DIANE Publishing
ISBN: 1428924094
Category :
Languages : en
Pages : 303
Book Description