ERIC Number: ED078570
Record Type: RIE
Publication Date: 1973-Mar-23
Reference Count: 0
Status of Property Tax Administration in the States.
Congress of the U.S. , Washington, DC. Senate Committee on Government Operations.
This document reports the results of a survey designed to determine the extent to which recommendations made to the States by the Advisory Commission on Intergovernmental Relations (ACIR) in 1963 had been carried out. The survey contained 149 questions tackling such basic issues as constitutional restrictions in property tax administration, centraliztion of assessment supervision at the State level, and relief from the property tax burden for elderly and low income persons. An analysis and a summary of the findings of the survey are provided, as well as State-by-State responses to each of the survey questions. The report concludes that while some States have improved their administration of the property tax, the majority have failed to take positive significant action on the 1963 ACIR recommendations. (JF)
Descriptors: Assessed Valuation, Federal State Relationship, Property Taxes, State Action, State Surveys, Tax Rates
Superintendent of Documents, U.S. Government Printing Office, Washington, D.C. 20402 (Stock Number 5270-01761, $1.75 or $1.50 GPO Bookstore)
Publication Type: N/A
Education Level: N/A
Authoring Institution: Congress of the U.S. , Washington, DC. Senate Committee on Government Operations.
Note: Compilation of State Responses to Survey Prepared by the Subcommittee on Intergovernmental Relations of the Committee on Government Operations, United States Senate