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Challenging our assumptions

By: Series: Insight ; (5.5) January/February 2003, 26-27(2)Publication details: 2003Subject(s): Summary: 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.

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.