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After House Bill 920: An Analysis Of Needed Real Property Tax Reform, Robert P. Rink
After House Bill 920: An Analysis Of Needed Real Property Tax Reform, Robert P. Rink
Cleveland State Law Review
This Note will analyze the current state of real property tax law in Ohio and its relationship to H.B. 920. The tax reform provision of H.B. 920 will be separately analyzed from both the historical perspective surrounding its passage and the technical perspective of its mathematical calculations. A further analysis of the relationship between taxation by uniform rule under Article XII, § 2 of the Ohio Constitution will be undertaken. The conclusion will focus on a constitutionally valid solution to the problem of property tax reform while, at the same time, noting several essential and unusual questions.
Tax Certiorari Proceedings And The Present Real Property Tax System In New York City, Mark A. Willis
Tax Certiorari Proceedings And The Present Real Property Tax System In New York City, Mark A. Willis
Fordham Urban Law Journal
This article examines the way the tax system in New York City contrasts sharply with the New York state uniform tax system that requires all real property to be assessed at full market value and within a single jurisdiction, taxed at the same statutory rate. The author finds that properties in the city are assessed at differing percentages of market value, resulting in wide differences in effective tax rates, particularly between residential and non-residential properties. The author posits that a switch by the city to a uniform tax system would result in major reallocation of the tax burden among the …
Tax Certiorari Proceedings And The Present Real Property Tax System In New York City, Mark A. Willis
Tax Certiorari Proceedings And The Present Real Property Tax System In New York City, Mark A. Willis
Fordham Urban Law Journal
This article examines the way the tax system in New York City contrasts sharply with the New York state uniform tax system that requires all real property to be assessed at full market value and within a single jurisdiction, taxed at the same statutory rate. The author finds that properties in the city are assessed at differing percentages of market value, resulting in wide differences in effective tax rates, particularly between residential and non-residential properties. The author posits that a switch by the city to a uniform tax system would result in major reallocation of the tax burden among the …
New York's Tax And Debt Limits And Classified Property Tax Assessments: Time For A Constitutional Amendment?, Alan J. Weiss
New York's Tax And Debt Limits And Classified Property Tax Assessments: Time For A Constitutional Amendment?, Alan J. Weiss
Fordham Urban Law Journal
This Comment addresses the proposed changes in 1981 to New York's Real Property Tax Law, which would change the law that states all property must be assessed for taxation at its full value. The author posits that this change may have the unintended effect on the manner in which local government borrowing and taxing powers are restricted by the state constitution, thus possibly substantially reducing the amount of revenue local governments may obtain by borrowing and taxing. It first analyzes the effect of a modification of the assessment standard on New York's constitutional borrowing and taxing restrictions, which were adopted …
New York's Tax And Debt Limits And Classified Property Tax Assessments: Time For A Constitutional Amendment?, Alan J. Weiss
New York's Tax And Debt Limits And Classified Property Tax Assessments: Time For A Constitutional Amendment?, Alan J. Weiss
Fordham Urban Law Journal
This Comment addresses the proposed changes in 1981 to New York's Real Property Tax Law, which would change the law that states all property must be assessed for taxation at its full value. The author posits that this change may have the unintended effect on the manner in which local government borrowing and taxing powers are restricted by the state constitution, thus possibly substantially reducing the amount of revenue local governments may obtain by borrowing and taxing. It first analyzes the effect of a modification of the assessment standard on New York's constitutional borrowing and taxing restrictions, which were adopted …