000			01100cam a2200265 4500
001			ABS66485
008			030307n2003 000 0 eng u
035			_a(Sirsi) u121572
100			_aBrown, P.
245			_aChallenging our assumptions
260			_c2003
490			_aInsight _v(5.5) January/February 2003, 26-27(2)
520			_aThe 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.
590			_aABS
650			_aNON-DOMESTIC RATING
650			_aEXEMPTIONS
650			_aCOUNCIL TAX
650			_aCOMPUTER ASSISTED MASS APPRAISAL
650			_aPROPERTY TAXATION
650			_aVALUATION PRACTICE
650			_aVALUATION PRINCIPLES
650			_aREVALUATION
690			_aPROPERTY-PROPERTY APPRAISAL AND VALUATION
942			_n0
999			_c72267 _d72267