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Articles 391 - 395 of 395
Full-Text Articles in Business
Evaluation Of Vertical Equity In Residential Property Assessments In The Lake Oswego And West Linn Areas, James G. Strathman, Dirce Toulan
Evaluation Of Vertical Equity In Residential Property Assessments In The Lake Oswego And West Linn Areas, James G. Strathman, Dirce Toulan
Center for Urban Studies Publications and Reports
This report presents a statistical evaluation of vertical equity in the pattern of residential property assessments in the Lake Oswego, West Linn and nearby unincorporated areas based on an application of the Paglin-Fogarty method to a sample of recent sales. A vertically regressive pattern of inequity in assessments, which is characterized by systemmatic under-assessment of higher-valued properties and overassessment of lower-valued properties, was found. Based on the entire sample, it was estimated that a typical $75,000 property was overassessed by about $4,700, and a typical $175,000 property was underassessed by $8,800.
Tax Equity Effects Of Creative Financing: Empirical Evidence, James G. Strathman, Morton Paglin
Tax Equity Effects Of Creative Financing: Empirical Evidence, James G. Strathman, Morton Paglin
Center for Urban Studies Publications and Reports
This paper argues that tax inequities are produced when property assessments fail to account for the effects of creative financing . Changes in equity resulting from the capitalization of creative financing in housing prices are estimated from a sample of properties in Portland, Oregon using the Paglin-Fogarty model. The principal findings of the analysis indicate that : 1) on average, creatively financed houses have a higher mean assessment ratio than conventionally financed houses; 2) the assessment penalty for creative financing is systematically related to the market value of houses, and is both absolutely and relatively larger for houses with lower …
User Needs Assessment And Technical Issues For A Multipurpose Cadastre For Multnomah County, Oregon, Kenneth Dueker, Larry Conrad, Daniel Kjerne
User Needs Assessment And Technical Issues For A Multipurpose Cadastre For Multnomah County, Oregon, Kenneth Dueker, Larry Conrad, Daniel Kjerne
Center for Urban Studies Publications and Reports
The objectives of this study are: 1) to provide the County Assessor with a survey of the current usage of the assessor's mapping system ; 2) to assess the future data needs of the users based upon implementation of the assessor's plans for a computerized cadastral mapping system, or multipurpose cadastre (MPC}; 3) to identify the locational accuracy requirements of the proposed mapping system; and 4) to identify a strategy to facilitate gradual improvement in accuracy of locational data.
Issues In Design Of A Multipurpose Cadastre, Kenneth Dueker, Daniel Kjerne, Lawrence M. Conrad
Issues In Design Of A Multipurpose Cadastre, Kenneth Dueker, Daniel Kjerne, Lawrence M. Conrad
Center for Urban Studies Publications and Reports
This paper summarizes a discussion of some of the technical issues which appeared in a report prepared during January-July 1985, by a team of researchers from Port.land State University's Center for Urban Studies under a contract for the Department of Assessment and Taxation of Multnomah County, Oregon. The complete report also covered user needs as identified through a series of interviews of agencies making use of assessor maps.
At some time in the next two or three years, Multnomah County will be eligible for assistance from the Oregon State Department of Revenue (DOR) in reconstructing its cadastral mapping system. Both …
"What Changes? A View Of 1984", Gregory Baker Wolfe
"What Changes? A View Of 1984", Gregory Baker Wolfe
Special Collections: Oregon Public Speakers
Recorded by radio stations KOAC and KOAP, March 1969.