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A Primer on Property Tax: Administration and Policy by William J. McCluskey, Gary C. Cornia, Lawrence C. Walters

By William J. McCluskey, Gary C. Cornia, Lawrence C. Walters

This encyclopedia presents an in-depth research of concerns on the topic of estate taxation, together with legislation, public finance, decentralization, valuation, and estate tax shape. This encyclopedia examines the factors utilized to judge the strengths and weaknesses of estate tax. this article additionally discusses the most valuation equipment and the commercial ideas underpinning them, and experiences the felony and administrative elements of estate tax. supplying topical and hugely proper fabric, this article additionally appears at a variety of efforts to reform the valuables tax in international locations that experience structures in position deemed vulnerable or useless

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Additional info for A Primer on Property Tax: Administration and Policy

Sample text

Property identification All taxable properties must be identified and described on the assessment roll with each property assigned a roll number. This number is important for linking assessment information with tax billing and property transfer records (Slack, 2001). The assessment roll or fiscal cadastre should include the address of the property, its owner, building and lot size in square metres (feet) or hectares (acres), a definition of property boundaries (using cadastral maps), the age of the building and information on renovations or improvements.

All municipalities in the provinces of Alberta, British Columbia and Ontario are now permitted to use variable property tax rates. Some other countries have also moved in this direction. Variable tax rates should be designed to capture cost differences across properties, property types and municipalities or neighbourhoods within a city (municipality) or city-region. For example, if some properties or property types are more expensive to service, a case can be made for using differential property tax rates.

Where these are used, they almost always include the growth-related cost of infrastructure for water supply, sewage treatment, trunk mains and roads. Depending on the country and municipality, they may also include growth-related infrastructure costs for general administration, police, fire, recreation and cultural facilities (Kitchen, 2002). A development charge or lot levy corresponds best to the benefits-received principle when the costs and benefits of the infrastructure for each property can be determined.

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