"Explains the origins, key features, and implementation of use-value assessment (UVA) programs in property taxation in the United States during the last half-century. Intended audience consists of academics who study public finance, agricultural and landeconomics, urban economics and regional planning, and environmental economics; and state tax and conservation. Covers theory, practice, criticism, and reform recommendations"--
This fourth edition brings the reader up to date with the changes for the 2017 Rating Revaluation, developments in case law and the new appeals regulations, as well as highlighting the differences between cases in England and Wales.