ERIC Number: ED101431
Record Type: Non-Journal
Publication Date: 1971-Jan
Reference Count: N/A
The Examination of Real Property Tax Exemptions: An Example of Land Use Planning for Fiscal Gain. Exchange Bibliography No. 172.
Martin, Larry R. G.
This selected bibliography focuses on property tax exemptions in urban areas and on the ability of cities to generate property tax revenues. It begins with a review of some relationships between the property tax and land use planning. Then, the role of the property tax as one of several devices employed in fiscally-oriented planning is examined. The third section surveys references providing a background to the real property tax exemption. The fourth section examines aspects of the property tax exemption debate, especially the notion that exemptions place a financial burden on the community. The last section lists useful bibliographies for those who wish to pursue the subject. All citations are annotated. Each section of the bibliography is prefaced with the author's comments on the topic under consideration. (Author/DN)
Descriptors: Annotated Bibliographies, Bibliographies, Financial Needs, Financial Support, Fiscal Capacity, Land Use, Local Government, Property Taxes, Public Policy, Tax Allocation, Urban Planning
Council of Planning Librarians, P.O. Box 229, Monticello, Illinois 61856 ($3.50)
Publication Type: Reference Materials - Bibliographies
Education Level: N/A
Authoring Institution: Council of Planning Librarians, Monticello, IL.