A primer on property tax (Record no. 206063)
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| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | OCoLC |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20170612141630.0 |
| 006 - FIXED-LENGTH DATA ELEMENTS--ADDITIONAL MATERIAL CHARACTERISTICS | |
| fixed length control field | m o d |
| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION | |
| fixed length control field | cr un|---uuuuu |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 120726s2013 nju ob 001 0 eng |
| 010 ## - LIBRARY OF CONGRESS CONTROL NUMBER | |
| LC control number | 2012030533 |
| 040 ## - CATALOGING SOURCE | |
| Original cataloging agency | DLC |
| Language of cataloging | eng |
| Description conventions | pn |
| Transcribing agency | DLC |
| Modifying agency | YDX |
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| -- | UIU |
| -- | CDX |
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| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9781118454336 |
| Qualifying information | (ePub) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 1118454332 |
| Qualifying information | (ePub) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9781118454268 |
| Qualifying information | (Adobe PDF) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 111845426X |
| Qualifying information | (Adobe PDF) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9781118454329 |
| Qualifying information | (MobiPocket) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 1118454324 |
| Qualifying information | (MobiPocket) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9781118454343 |
| Qualifying information | (electronic bk.) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 1118454340 |
| Qualifying information | (electronic bk.) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 1405126493 |
| Qualifying information | (hardback) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9781405126496 |
| Qualifying information | (hardback) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9781283714464 |
| Qualifying information | (MyiLibrary) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 1283714469 |
| Qualifying information | (MyiLibrary) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| Canceled/invalid ISBN | 9781405126496 |
| Qualifying information | (cloth) |
| 029 1# - OTHER SYSTEM CONTROL NUMBER (OCLC) | |
| OCLC library identifier | AU@ |
| System control number | 000049656047 |
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| 029 1# - OTHER SYSTEM CONTROL NUMBER (OCLC) | |
| OCLC library identifier | DEBBG |
| System control number | BV043394929 |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (OCoLC)802103304 |
| Canceled/invalid control number | (OCoLC)815668782 |
| -- | (OCoLC)818817428 |
| -- | (OCoLC)819508189 |
| -- | (OCoLC)824485030 |
| -- | (OCoLC)843111999 |
| 037 ## - SOURCE OF ACQUISITION | |
| Stock number | 402696 |
| Source of stock number/acquisition | MIL |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | pcc |
| 050 00 - LIBRARY OF CONGRESS CALL NUMBER | |
| Classification number | HJ4113 |
| 072 #7 - SUBJECT CATEGORY CODE | |
| Subject category code | BUS |
| Subject category code subdivision | 064020 |
| Source | bisacsh |
| 082 00 - DEWEY DECIMAL CLASSIFICATION NUMBER | |
| Classification number | 336.22 |
| Edition number | 23 |
| 049 ## - LOCAL HOLDINGS (OCLC) | |
| Holding library | MAIN |
| 245 02 - TITLE STATEMENT | |
| Title | A primer on property tax |
| Medium | [electronic resource] : |
| Remainder of title | administration and policy / |
| Statement of responsibility, etc. | edited by William J. McCluskey, Gary C. Cornia, Lawrence C. Walters. |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) | |
| Place of publication, distribution, etc. | Hoboken, N.J. : |
| Name of publisher, distributor, etc. | Wiley, |
| Date of publication, distribution, etc. | 2013. |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 1 online resource. |
| 336 ## - CONTENT TYPE | |
| Content type term | text |
| Content type code | txt |
| Source | rdacontent |
| 337 ## - MEDIA TYPE | |
| Media type term | computer |
| Media type code | c |
| Source | rdamedia |
| 338 ## - CARRIER TYPE | |
| Carrier type term | online resource |
| Carrier type code | cr |
| Source | rdacarrier |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE | |
| Bibliography, etc | Includes bibliographical references and index. |
| 588 0# - SOURCE OF DESCRIPTION NOTE | |
| Source of description note | Print version record and CIP data provided by publisher. |
| 505 0# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | A Primer on Property Tax: Administration and Policy; Copyright; Contents; About the Contributors; Foreword by David L. Sjoquist; Introduction; 1 Property Tax: A Situation Analysis and Overview; Introduction; Role for property taxes; Importance of the property tax; Choice of tax base; Issues in assessment; Property identification; Uniformity in assessment; Responsibility for assessment; Frequency of assessment; Appeals mechanism; Assessment technique; Summary; Issues with property tax rates; Setting the property tax rate; Limits on property tax rates; Variable tax rates versus uniform rates. |
| 505 8# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | Taxation of business propertiesExporting commercial and industrial property taxes; Property taxes and urban sprawl; Responsibility for property tax billing and collection; Other land and property related taxes used by local governments; Incidence of the property tax; Who pays it?; If it is a benefits tax?; If it is a capital tax?; Which is the preferred view?; Property tax relief programmes; Summary; Politics of the property tax; Future for the property tax; Summary; References; 2 Value-Based Approaches to Property Taxation; Introduction; Overview of property tax bases; Selection of tax base. |
| 505 8# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | Value-based approachesCapital value systems; Building value only systems; Split-rating systems -- i.e. the separate valuation and taxation of land and improvements; Capital improved value systems; Concept of market value; Traditional valuation methods; Conclusions; References; 3 The Politics of the Property Tax; Introduction; Unique characteristics of the property tax; The property tax is a visible tax; The property tax is inelastic; There is inherent arbitrariness in the determination of the tax base; Property is immovable. |
| 505 8# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | Property taxes are related to benefits received from local government servicesConcluding comments on unique characteristics; Principles for designing the property tax; Characteristics of the property tax; Tax base; Tax rates; Residential properties; Farms; Non-residential properties; Tax exporting; Tax incentives; Property tax revolts, tax limitations and tax relief; Tax limitations; Tax relief; The politics of property tax reform; The property tax as a local tax; Conclusion; References. |
| 505 8# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | 4 Administration of Local Taxes: An International Review of Practices and Issues for Enhancing Fiscal autonomy1Introduction; Central administration; Some national experiences; Results from central administration; Independent local administration; Experience with local administration; The special case of property taxes; Results from independent local administration; Share, joint and cooperative administration; Conclusion; Note; References; 5 Establishing a Tax Rate; Introduction; What level of government should set the property tax rate?; Setting the property tax rate; Determining the tax base. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | This encyclopedia provides an in-depth analysis of issues related to property taxation, including law, public finance, decentralization, valuation, and property tax form. This encyclopedia examines the criteria applied to evaluate the strengths and weaknesses of property tax. This text also discusses the main valuation methods and the economic principles underpinning them, and reviews the legal and administrative aspects of property tax. Providing topical and highly relevant material, this text also looks at various efforts to reform the property tax in countries that have systems in place dee. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | Property tax. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | Property tax |
| General subdivision | Law and legislation. |
| 650 #4 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | Taxation. |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | BUSINESS & ECONOMICS |
| General subdivision | International |
| -- | Taxation. |
| Source of heading or term | bisacsh |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | Property tax. |
| Source of heading or term | fast |
| Authority record control number | (OCoLC)fst01079163 |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | Property tax |
| General subdivision | Law and legislation. |
| Source of heading or term | fast |
| Authority record control number | (OCoLC)fst01079172 |
| 655 #4 - INDEX TERM--GENRE/FORM | |
| Genre/form data or focus term | Electronic books. |
| 655 #7 - INDEX TERM--GENRE/FORM | |
| Genre/form data or focus term | Electronic books. |
| Source of term | local |
| 700 1# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | McCluskey, William J. |
| 700 1# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Cornia, Gary C. |
| 700 1# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Walters, Lawrence C. |
| 776 08 - ADDITIONAL PHYSICAL FORM ENTRY | |
| Relationship information | Print version: |
| Title | Primer on property tax. |
| Place, publisher, and date of publication | Hoboken, N.J. : Wiley, 2013 |
| International Standard Book Number | 9781405126496 |
| Record control number | (DLC) 2012029010 |
| 856 40 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | http://onlinelibrary.wiley.com/book/10.1002/9781118454343 |
| Public note | Wiley Online Library |
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