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1 The Classified Real Property Tax 1 (1982)

handle is hein.tera/clifiepote0001 and id is 1 raw text is: TAX FOUNDATION'S
April 1982                                                            Number 70
THE CLASSIFIED REAL PROPERTY TAX
This selected bibliography focuses on comprehensive classified systems,
which are currently utilized in ten states (Alabama, Arizona, Louisiana,
Massachusetts, Minnesota, Montana, North Dakota, South Carolina, Tennessee, and
West Virginia), and in several jurisdictions (the District of Columbia; Cook
County, Illinois; Hartford, Connecticut; Nassau County, New York; and New York
City). In the section on states' experiences with the system, two states are
included which do not have a classified system: California, where there is a
current movement for a classification initiative; and New Jersey, which has
considered and rejected classification in the past. References are arranged as
follows:
A. General Discussions
B. States' Experiences
C. Property Tax Incidence
D. Location of Industry
A. GENERAL DISCUSSIONS
Adams, Sylvia. The Classified Real Property Tax: Some Factors to Consider in
Evaluating Its Appropriateness for New York State. Albany: New York State
Division of Equalization and Assessment, 1980, 41 pp.
Presents a brief history of the tax with arguments for and against a
classified system based on socioeconomic and administrative considerations.
Advisory Commission on Intergovernmental Relations. The Property Tax in a
Changing Environment: Selected State Studies. Washington, D.C.: 1974,
297 pp. tables.
Summarizes trends in policy and administration since ACIR's 1963 report.
For each of thirty-three states, including six with a classified real
ALL REQUESTS FOR MATERIALS SHOULD BE SENT TO THE PUBLISHERS

TAX FOUNDATION. INCORPORAITI) [  *  I78/P CONN VC(U-I AVINLI[. N.W. 9  WASIIINION. D.C. (1O0t1

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