Article Instance

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{
    "pk": 46712,
    "title": "PROPERTY TAX FAIRNESS IN MULTNOMAH COUNTY, OREGON",
    "subtitle": null,
    "abstract": "This article evaluates two alternative standards for resetting property assessments on title transfer in property tax systems like Oregon’s and California’s that are explicitly designed to protect property owners against rapid, unanticipated increases in their tax bills, California’s reset to market and one in which the property is given a new assessed value based on its market value multiplied by a ratio that reflects the average relationship between assessed value and market value within a jurisdiction. We find that the latter promotes assessment quality better than the former and probably mitigates lock-in.",
    "language": "en",
    "license": null,
    "keywords": [
        {
            "word": "property taxes, assessment, horizontal equity, Proposition 13, intertemporal stability, desegregation"
        }
    ],
    "section": "Articles",
    "is_remote": true,
    "remote_url": "https://escholarship.org/uc/item/6469r55r",
    "frozenauthors": [
        {
            "first_name": "Kawika",
            "middle_name": "",
            "last_name": "Pierson",
            "name_suffix": "",
            "institution": "Willamette University",
            "department": "None"
        },
        {
            "first_name": "Fred",
            "middle_name": "",
            "last_name": "Thompson",
            "name_suffix": "",
            "institution": "Willamette University",
            "department": "None"
        },
        {
            "first_name": "Robert",
            "middle_name": "W",
            "last_name": "Walker",
            "name_suffix": "",
            "institution": "Willamette University",
            "department": "None"
        }
    ],
    "date_submitted": "2016-04-08T04:17:55+08:00",
    "date_accepted": "2016-04-08T04:17:55+08:00",
    "date_published": "2016-01-01T08:00:00+08:00",
    "render_galley": null,
    "galleys": [
        {
            "label": "",
            "type": "pdf",
            "path": "https://journalpub.escholarship.org/cjpp/article/46712/galley/35357/download/"
        }
    ]
}