The property tax in the United States has never been more important. Despite numerous attempts to limit its use, the property tax remains the most significant source of tax revenue for local governments. This is the “go to” book that draws together important legal cases and related materials on the fundamental legal issues concerning valuation, tax policy, and the property tax. This collection provides an overview of the structure and function of real property taxation in the U.S. It is intended to be useful to lawyers and law students, as well as to policy makers, practitioners, and others with an interest in the property tax. Originally published in 1994, this book has been updated and reissued.
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