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Assessment Of Real Property For Taxation, Kenneth K. Luce
Assessment Of Real Property For Taxation, Kenneth K. Luce
Michigan Law Review
A taxpayer's suit to have the assessment on his real property lowered raises some of the oldest and most troublesome problems in the law of taxation. Invariably both the taxpayer and the government are in position to present convincing evidence and forceful argument regarding the fairness of the assessment. Moreover, to the lawyer the problems of appellate review involved in the taxpayer's suit are exceedingly complex. Except in the case of the public utility, the administrative process usually begins with the fixing of the assessment by the local assessing official. From his decision the taxpayer may in most jurisdictions appeal …