Assessment of Real Estate in Iowa and Other Mid-Western States by Richard Ward Nelson, January 1931

(1931) Assessment of Real Estate in Iowa and Other Mid-Western States by Richard Ward Nelson, January 1931. University of Iowa

Preview

PDF iowa_studies_in_business_no_10_1931_OCR_.pdf File Size:34MB

Abstract

The general property tax, in the form in which it persist in this country, has long been the despair of all students of fiscal science. Deficient in its theoretical basis, faulty in its administration, assailed and condemned on every hand, it has nevertheless, clung tenaciously to a front ran position in the state and local venue systems of all the state. This study has a dual purpose, Effort has been made, first, to investigate both the administration of assessment in Iowa and other mid-western states and the actual assessment conditions which has resulted therefrom: and second to being the findings of such investigation to bear on the problem of improving assessment administration and assessment conditions.