Challenging our assumptions
Brown, P.
Challenging our assumptions - 2003 - Insight (5.5) January/February 2003, 26-27(2) .
The author questions whether some of the complex legislation governing the non-domestic rating system is needed. Examines whether the current method to exemptions is the best approach; outlines recent research into European property taxation systems; discusses proposals for revaluation of council tax and concludes on a cautionary note about the use of computer assisted mass appraisal techniques.
NON-DOMESTIC RATING
EXEMPTIONS
COUNCIL TAX
COMPUTER ASSISTED MASS APPRAISAL
PROPERTY TAXATION
VALUATION PRACTICE
VALUATION PRINCIPLES
REVALUATION
Challenging our assumptions - 2003 - Insight (5.5) January/February 2003, 26-27(2) .
The author questions whether some of the complex legislation governing the non-domestic rating system is needed. Examines whether the current method to exemptions is the best approach; outlines recent research into European property taxation systems; discusses proposals for revaluation of council tax and concludes on a cautionary note about the use of computer assisted mass appraisal techniques.
NON-DOMESTIC RATING
EXEMPTIONS
COUNCIL TAX
COMPUTER ASSISTED MASS APPRAISAL
PROPERTY TAXATION
VALUATION PRACTICE
VALUATION PRINCIPLES
REVALUATION