Cornia, Gary C.; Walters, Lawrence C. - In: National Tax Journal 59 (2006) 3, pp. 735-49
This paper examines the outcome of a non–binding full disclosure process to control increases in the property tax. The data used in the study cover a 20–plus–year period in five MSAs in Utah. During the period of our analysis, metro areas in Utah experienced rapid increases in the market...