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	Provedor de dados AgEcon (1) Autor Denaux, Zulal Sogutlu (1) Walden, Michael L. (1) Palavra-chave Local public finance (1) Property taxation (1) Public Economics (1) Real property revaluation (1) Tipo do documento Journal Article (1) Ano 2002 (1) País United States (1) Idioma Inglês (1)		Ordenar por:  Relevância Autor Título Ano Registros recuperados: 1 Primeira ... 1 ... Última LAGS IN REAL PROPERTY REVALUATIONS AND ESTIMATES OF SHORTFALLS IN PROPERTY TAX COLLECTIONS IN NORTH CAROLINA AgEcon Walden, Michael L.; Denaux, Zulal Sogutlu. Financing local public goods is a major issue in many communities, especially those that have experienced rapid growth. This paper analyzes problems associated with locally collected real property taxes where the real property tax base is only revaluated at long time intervals. Using counties in North Carolina as the subject of the analysis, we find that effective real property tax rates fall between revaluations. We calculate that a system of taxing market values of real property at a constant legislated tax rate would have yielded additional annual revenues of $320 million for North Carolina counties over 1980 to 1995. Tipo: Journal Article Palavras-chave: Local public finance; Property taxation; Real property revaluation; Public Economics. Ano: 2002 URL: http://purl.umn.edu/15511 Registros recuperados: 1 Primeira ... 1 ... Última

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