1. The Politics of Property Taxation.
- Author
-
Fisher, Glenn W. and Fairbanks, Robert P.
- Subjects
PROPERTY tax ,TAX administration & procedure ,MANAGEMENT of local government ,TAX reform ,TAXATION ,TAX assessment laws ,ADMINISTRATIVE procedure ,DECISION making ,SCHOOL administration ,POLITICAL systems ,CIVIL service ,MANAGEMENT - Abstract
Property tax administration can be viewed as a political process controlled in varying degrees by state statutes regulating administrative procedures. These statutes form a complex body of property tax law subject to the interpretations of: (1) the numerous state and local tax officials, (2) the courts, and (3) the taxpayers. The interactions of these participants in tax decision making determines the amount of the tax for a particular local governmental unit. In this article, the process is seen as a game where the participants have goals and adopt strategies that affect the outcome of the process. Several illustrative case studies are included. [ABSTRACT FROM AUTHOR]
- Published
- 1967
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