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Property Tax: A Primer And A Modest Proposal For Maine, Clifford H. Goodall, Seth A. Goodall
Property Tax: A Primer And A Modest Proposal For Maine, Clifford H. Goodall, Seth A. Goodall
Maine Law Review
Property taxation has been viewed for years as the perfect “dragon to be slain” and by most “as both bad and doomed.” In spite of being one of the most commonly questioned and scrutinized issues by voters and politicians, property taxation survives as the primary revenue source for local governments. Maine's experience is an example of this continuing debate. The 2005 reform attempt by the Legislature known as LD 1 is the most recent example. Municipal over-dependence on the property tax, rising property values, unfunded state mandates, loss of federal revenues, and increased spending has significantly increased the percentage of …
Taxation, Craig D. Bell
Taxation, Craig D. Bell
University of Richmond Law Review
This article reviews significant recent developments in the laws
affecting Virginia state and local taxation. Each section covers
legislative activity, judicial decisions, and selected opinions or
pronouncements from the Virginia Tax Department (the "Tax
Department") and the Virginia Attorney General over the past
year.