TAXATION - REAL PROPERTY ASSESSMENT

Based upon the cost-depreciation method applicable to adjacent property, the assessment of the Detroit-Windsor tunnel and terminal resulted in taxes equal to forty-one per cent of the gross revenue for the depression years of 1931-1934; The federal district court enjoined the collection of such amount, and assessed the property by the capitalized income method (seven per cent) plus $3,500 for the value of possible future increased earnings. Upon appeal it was held that the injunction on the original levy be affirmed since the cost-depreciation method was erroneous and offensive to the Fourteenth Amendment in not taking account of depressions or the fact that property might be used for other purposes; that the business was in fact a public utility and the capitalized income method of assessment gives a fair value; that the court erred in actually assessing the property and enjoining the collection of any greater amounts; and that the taxing authorities be free to assess the property again for the years involved. City of Detroit v. Detroit & Canada Tunnel Co., (C. C. A. 6th, 1937) 92 F. (2d) 833

Real Property Assessment in Montana

Real Property Assessment In Montan

Real Property Assessment in Montana

Real Property Assessment In Montan

Toward Scientific Farm Property Assessment

The authors address the need for the re-evaluation of the criteria by which U.S. farm lands were valuated for tax purposes. A few counties in North Dakota at this time were taking steps to evaluate their farm land tax structure. The goal was to create a method of land valuation which made it fairly certain that each piece of land paid it's fair share of the tax burden. Soil surveys and crop yield records along with their incomes from such were needed to more accurately value farm land. Property needs a scientific land classification. Each state must develop it's own farm land valuation method based upon it's unique set of circumstances

Opportunities for using spatial property assessment data in air pollution exposure assessments

BACKGROUND: Many epidemiological studies examining the relationships between adverse health outcomes and exposure to air pollutants use ambient air pollution measurements as a proxy for personal exposure levels. When pollution levels vary at neighbourhood levels, using ambient pollution data from sparsely located fixed monitors may inadequately capture the spatial variation in ambient pollution. A major constraint to moving toward exposure assessments and epidemiological studies of air pollution at a neighbourhood level is the lack of readily available data at appropriate spatial resolutions. Spatial property assessment data are widely available in North America and may provide an opportunity for developing neighbourhood level air pollution exposure assessments. RESULTS: This paper provides a detailed description of spatial property assessment data available in the Pacific Northwest of Canada and the United States, and provides examples of potential applications of spatial property assessment data for improving air pollution exposure assessment at the neighbourhood scale, including: (1) creating variables for use in land use regression modelling of neighbourhood levels of ambient air pollution; (2) enhancing wood smoke exposure estimates by mapping fireplace locations; and (3) using data available on individual building characteristics to produce a regional air pollution infiltration model. CONCLUSION: Spatial property assessment data are an extremely detailed data source at a fine spatial resolution, and therefore a source of information that could improve the quality and spatial resolution of current air pollution exposure assessments