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The article presents a case study which examined the property taxation in Pennsylvania and the International Association of Assessing Officers' (IAAO) Standard on Property Tax Policy, Standard on Mass Appraisal of Real Property and Standard on Oversight Agency Responsibilities. Topics include the state's decentralized and complex property tax system and the endorsement by state courts including the Supreme Court of the IAAO standards.

Identifies the 6 major elements of entrepreneurship, and examines the treatment of each element by 15 major introductory economics textbooks. Results indicate that entrepreneurship is not adequately covered, causing students to miss important understandings about the workings of the market economy. Recommends that teachers provide supplementary information. (LS)

Delineates the cases for and against the privatization of government information and describes the various forms privatization has taken in the United States and other countries. Major studies and positions are evaluated, current U.S. policy is critiqued, and recommendations for further action and discussion are offered. (31 references) (Author/CLB)

The conflicts between owners of surface and subsurface mineral rights as well as the conflicts among subsurface rights owners are continuing issues. Mineral rights usually are severed from surface rights, creating conflicting real property rights: those to the surface and those to the subsurface. The owners of the subsurface mineral rights have the legal right to extract the minerals even if extraction involves the use of the surface owner's land. Different owners of subsurface mineral rights in the same reservoir also are often in conflict regarding the right to extract the mineral in the common pool. This paper investigates the sources of these conflicts, the remedies in both common and statutory law, and how these remedies impact and define property rights in oil and natural gas development. Comment is provided on whether these conflicts could have been avoided or reduced if the United States had followed a market-oriented philosophy. [ABSTRACT FROM AUTHOR]

This paper discusses the growth of wind power generation in the United States. As wind power has spread, states have used different methods for valuing wind farms for property taxation. Generation of electricity by wind takes two forms: in utility-grade generation, large turbines, usually in farms, are designed to produce electricity for the grid, and in distributed generation, smaller units are not connected to the grid but are designed to generate power for a business, manufacturing complex, agriculture, or local networks. Only utility-grade generation is considered here. The valuation methods used in the principal wind states are described. Also, a more detailed analysis of alternative methods of valuation is presented. Finally, specific issues for assessors to consider in valuing wind farms are discussed. [ABSTRACT FROM AUTHOR]

The article focuses on exempting charitable organizations from property taxation. 1.5 million nonprofits registered with the Internal Revenue Service (IRS) in 2008, as reported by the National Center for Charitable Statistics. The nonprofit share of the U.S. gross domestic product (GDP) was 5.4 percent in 2008. Tax-exempt organizations provide services like sanitation, public safety, public works and transportation.

In her novel Atlas Shrugged, Ayn Rand makes a strong argument for an economy based on free enterprise without government interference. The book, published 52 years ago, remains a "bestseller." This paper relates how Atlas Shrugged has been successfully integrated into an economics course. Seven current economic topics are covered with illustrations from the novel and the counter-arguments of others. Insights on how to include the novel are discussed. Using an exciting and controversial novel to create class interest has been highly effective in stimulating discussion and research. [ABSTRACT FROM AUTHOR]

The article focuses on the ad valorem taxation of coal-mining property in West Virginia and other Appalachian states. It explores how well the ad valorem tax on coal property complies with the good tax standards. It mentions the process of carbon capture and sequestration (CCS) and several trends and issues related to ad valorem taxation of coal interests. It indicates that restrictions on property tax rates have caused local governments to employ sales and income taxes or fees.

This article is the first of a two-part series exploring the issues in ad valorem taxation of coal-mining properties. The topic was presented by the author at the 76th Annual International Conference on Assessment Administration sponsored by the International Association of Assessing Officers (IAAO) and held in Orlando, Florida, August 30-September 1, 2010. The two articles are a condensation of a research report prepared as a requirement for the AAS designation. [ABSTRACT FROM AUTHOR]

The article examines the relationship between property taxation and equity in public school finance. It states that the primary use of property taxes supports the primary and secondary education in the U.S. It also discusses the importance of property taxation. It highlights court cases for the past 40 years that affected the usage of property tax in paying for local schools.

Analyzes student satisfaction levels in interactive televised (ITV) courses in the U.S. Background of the ITV courses as part of college programs in the country; Significance of student perceptions and attitudes regarding college courses; Effects of ITV courses on the student evaluations of their instructors; Benefits of distance education in the U.S.; Views of college processors regarding ITV courses in the U.S.

South Dakota and three other states may lose 10% of their federal aid highway funds for 1978 and 1979 due to their noncompliance with the provisions of the 1965 Federal Highway Beautification Act. This article describes a study undertaken at the request of the South Dakota legislature to determine the economic impact on South Dakota and its regions of removal of outdoor advertising signs which are nonconforming under Federal statute. Economic regions are defined, survey methodology described, and results and limitations of the study discussed. [ABSTRACT FROM PUBLISHER]