The real property tax plays a significant part in the fiscal systems of the United Kingdom and Canada; and it is important that the burden of the tax is distributed according to the wishes of the legislature. Generally, the liability to the tax varies with the 'value' of real property owned or occupied by the taxpayer; but 'value' is a term that requires definition. Where the interpretation of the term by the assessors differs from the legal definition, the distribution of the tax burden will differ from that desired. In addition, a conflict will exist with each new assessment between adopting the assessor's interpretation of the 'value' concept and adopting the legal definition. The examination of these problems is not limited to the context of any one particular jurisdiction, but reference is made to the situation in England and Wales, and in Canada. It is shown that the legislature has many alternatives available when adopting a basis of assessment and the bases adopted in British Columbia and England and Wales are examined as examples. If the current assessments differ from those required by law, the assessor has, in practice, a number of alternatives available for the maintenance of the roll between revaluations. These are considered. It is seen that only where there is a constant relationship between existing assessments and those required by law, will the distribution of the tax burden be correct. In other cases inequality will result and measures of the extent of this inequality are proposed. The conflict between the meanings of 'value' to be adopted for new assessments will depend on the definitions laid down by Statute and by the judiciary; on the meaning adopted by the assessor; and on the legal provisions for uniformity of treatment. Examples of the legal provisions for uniformity of treatment in England and Wales and in Canada are examined but no universal solution to the conflict is produced. Instead it is suggested that new properties be brought onto the roll at figures which would improve the distribution of the tax burden. Finally in view of the imperfections in the real property tax, alternative treatments for its improvement are summarised. / Business, Sauder School of / Graduate

This dissertation follows a three-essay format. Each essay evaluates a different fiscal institution from a public administration perspective. In the first essay I examine whether state-funded property tax exemptions are effective in reducing the property taxes. This class of exemption is characterized by a grant from state to local governments that is intended to replace property tax revenue and lower property tax payments. Two separate theories of local fiscal behavior predict that that price effects and fiscal illusion will reduce the effectiveness of this type of tax relief. I test these predictions using panel regression analysis on county-level data from Georgia. I find that only two thirds of the revenue allocated to this program is actually used for tax relief. In the second essay I test a model of the property tax in which the levy is set to balance the difference between budgeted expenditures and expected receipts from all other revenue sources. This model demonstrates how the property tax can be used to offset unexpected changes to other revenues given a change in personal income. This model is contrasted with an alternative model in which expenditures are budgeted after expected total revenues have been determined. I will estimate both models for local governments in Georgia and test which more accurately describes local fiscal performance. I will also use both to predict changes to the property tax over a period of time and measure which model generated the more accurate forecast. Unlike the first two papers, which are quantitative analyses of fiscal data, this chapter is a case study of the contract city model of governance as implemented in the newly incorporated city of Sandy Springs, Georgia. I investigate whether the scope of outsourcing in contract cities creates additional challenges for city officials that manage contractor performance. I evaluate the incentive structures in the contract agreements that influence the principal-agent relationship using a textual analysis research method. I find that certain combinations of municipal functions in a single public-private partnership creates the potential for negative synergies to arise which would increase the difficulty of monitoring and managing the private partner.

Thesis (M.C.P.)--Massachusetts Institute of Technology, Dept. of Urban Studies and Planning, 1981. / MICROFICHE COPY AVAILABLE IN ARCHIVES AND ROTCH. / Includes bibliographical references. / by Sherry Tvedt. / M.C.P.

The California experience previous to the passage of Proposition 13 taught the citizens of California that even with representation, the freedoms of individuals could be threatened. This lesson is especially true when we see the assessment scandals, a rapidly increasing real estate market and the failure of California’s representative officials to respond to the threat to individual liberty. In addition to watching corrupt tax assessors take advantage of the system, individuals were tired of paying inflated property taxes that were changing drastically from year to year. People’s homes were literally being taken from them by the power of the tax collector. This strongly deviated from the initial founding of our nation that was supposed to be “of the people, by the people and for the people.” While few people initially expected Proposition 13 to pass, ultimately it passed with 64.8 percent of the vote. The initiative process in California gave individuals the opportunity to make a constitutional amendment to the California Constitution in regards to the taxation processes of the government. With the passage of Proposition 13, the citizens of California made their statement.

Project (M.P.P.) - Simon Fraser University, 2006. / Theses (Master of Public Policy Program) / Simon Fraser University. Also issued in digital format and available on the World Wide Web.

Diss. Stockholm : Tekn. högsk., 2006.

No description available.

No description available.

The primary purpose of this study was to investigate the effects of the elimination of the Indiana public school general fund property tax on student cash transfer school board policy. As a result of the data collected for this study, it includes an analysis for the general fund financial trends of all 292 Indiana public school corporations, as well as trends regarding other data such as; Average Daily Membership (ADM), General Fund (GF) cash balances, and percentage of student cash transfer of total ADM. The following recommendations are made; (1) Any Indiana public school corporation currently not allowing student cash transfers per board policy should change the policy to begin allowing such transfers, (2) The Indiana Association of Public School Superintendents (IAPSS) should adopt guidelines for ethical behavior regarding student cash transfers, specifically as it pertains to advertising, for member superintendents to follow, (3) Small school corporations, particularly those with an ADM of less than 1,000 students, should begin partnering with other small school corporations to coordinate administrative service and instructional services, and (4) Indiana public school corporation superintendents and boards of education should begin working towards a better understanding of how to compete in a school-choice atmosphere. / Department of Educational Leadership

The purpose of this dissertation was to study the property tax and property tax exemptions in the United States and in Indiana. The main body of this dissertation, however, deals with the State of Indiana. The method of the study is primarily legalistic: the Constitution of Indiana, the laws of Indiana, and relevant decisions of the Indiana courts provide the major portion of the research material. These constitutional and statutory provisions were considered as to the manner in which they were interpreted by the judicial authorities of the State of Indiana.Taxes and taxation are areas of great concern in the United States today. As this concern has increased, more and more attention has been paid to the property tax. This tax provides much of the revenue of county and municipal governments in the United States and plays a very important part in our national revenue system.This tax has been severely castigated by numerous critics who have studied it over the years, with some of the strongest criticisms aimed at exemptions, which have been made from the taxes. Every state in the Union has provided for at least some categories of exemption, with most allowing fairly large amounts of property to be exempted. These categories of exemptions include the property of: the federal government, states, local governments, churches, charitable organizations, veterans, and others.Very much the same thing has been done in Indiana. The State Constitution gives the legislature the power to grant exemptions from the property tax through law. This has been done in all the categories listed above, as well as some others.The scope of a statute can be expanded or contracted trememdously by judicial interpretation. Judges can make new law through their decisions or greatly change the scope of laws already written.Indiana courts have interpreted the tax exemption statutes numerous times over the years. In the cases brought before them the courts have made certain rules to guide those who are applying for exemption. These rules have also let the taxing authorities know the meaning and scope of the tax exemption statutes.The courts in construing these statutes have read them in a strict manner and have not, as a rule, expanded their meaning through interpretation.The courts have held that all exemptions are a departure from the principle that all real estate should be taxed and construed them in a narrow manner. The courts have also considered them in the light of whether or not there is a public benefit involved.In looking at the numerous exemptions that have been granted by state law, the courts determine if this has been done under a constitutional grant of power. If there is a constitutional basis for the statute, the courts than look at other aspects of the law.The courts in Indiana have not contributed to the increase in the amount of tax exempt property in the state. This has been done by the State Legislature. The courts have construed the statutes in the way that they felt was intended by the legislature. If the amount of tax exempt property is to be decreased, it will have to be done by the legislative body of the state and not the courts.