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  <titleInfo>
    <nonSort>A </nonSort>
    <title>primer on property tax</title>
    <subTitle>administration and policy</subTitle>
  </titleInfo>
  <name type="personal">
    <namePart>Cornia, Gary C.</namePart>
  </name>
  <name type="personal">
    <namePart>McCluskey, William J.</namePart>
  </name>
  <name type="personal">
    <namePart>Walters, Lawrence C.</namePart>
  </name>
  <typeOfResource>text</typeOfResource>
  <genre authority="marc">bibliography</genre>
  <originInfo>
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    </place>
    <place>
      <placeTerm type="text">Chichester, West Sussex</placeTerm>
    </place>
    <place>
      <placeTerm type="text">Ames, Iowa</placeTerm>
    </place>
    <publisher>Wiley-Blackwell</publisher>
    <dateIssued>2013</dateIssued>
    <issuance>monographic</issuance>
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  <language>
    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
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  <physicalDescription>
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    <extent>xxix, 364 pages : illustrations ; 25 cm.</extent>
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  <tableOfContents>Property tax : a situation analysis and overview / Harry Kitchen -- Value-based approaches to property taxation / Ri©±l Franzsen and William J. McCluskey -- The politics of the property tax / Enid Slack -- Administration of local taxes : an international review of practices and issues for enhancing fiscal autonomy / John L. Mikesell -- Establishing a tax rate / Kurt Zorn -- Property Tax Collection and Enforcement / Roy Kelly -- The tax everyone loves to hate : principles of property tax reform / Jay K. Rosengard -- Legal Issues in Property Tax Administration / Frances Plimmer -- Tax criteria : the design and policy advantages of a property tax / Gary C. Cornia -- Estimating property tax revenue potential / Lawrence C. Walters -- Taxing public leasehold land in transition countries / Yu-Hung Hong -- Property tax and informal property : the challenge of third world cities / Martim Smolka and Claudia M. De Cesare -- Non-market value and hybrid approaches to property taxation / William J. McCluskey and Ri©±l Franzsen -- Computer assisted mass appraisal and the property tax / William J. McCluskey, Peadar Davis, Michael McCord, David McIlhatton and Martin Haran -- Geographic information systems and the importance of location : integrating property and place for better informed decision making / David McIlhatton, Michael McCord, Peadar Davis and Martin Haran.</tableOfContents>
  <note type="statement of responsibility">edited by William J. McCluskey, Gary C. Cornia, Lawrence C. Walters.</note>
  <note>Includes bibliographical references and index.</note>
  <subject authority="lcsh">
    <topic>Property tax</topic>
    <topic>Law and legislation</topic>
  </subject>
  <subject authority="lcsh">
    <topic>Property tax</topic>
  </subject>
  <classification authority="lcc">HJ4113 .P75 2013  </classification>
  <identifier type="isbn">1405126493</identifier>
  <identifier type="isbn">9781405126496</identifier>
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    <recordIdentifier source="CY-PaNEU">b1056536x    </recordIdentifier>
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