Summary
Contents
Subject index
This book helps elected and appointed government officials and citizens assess and establish standards for the efficient and effective delivery of quality services. Actual benchmarks are provided for numerous services such as libraries, parks and recreation, public works, emergency medical services, courts, animal control, risk management and public transport.
Chapter 21: Property Appraisal
Property taxes constitute a major source of revenue for most cities. The rationale for that tax, although imperfect, is simple: Those having the greatest stake in the community and those having the greatest ability to pay should bear a commensurate share of the cost of municipal government and its services. The value of property is used as the gauge for both criteria.
Although critics have challenged the fairness of the property tax and the validity of property value as a proxy for ability to pay, state restrictions have left municipal governments with few viable options for replacing such a major source of revenue, even if local officials wished to do so. The objective in most communities is to administer the property tax fairly ...
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