We found a match
Your institution may have access to this item. Find your institution then sign in to continue.
- Title
A National Review of Uniformity in Ad Valorem Tax Valuation of Billboard Property.
- Authors
Smith, J. Allen; Allen, J. Walter
- Abstract
The article reports on the uniform application of ad valorem tax to billboard properties in the U.S. It mentions that the said tax needs uniformity and universality to assure taxation equality for all taxpayers. It notes the word ad valorem is a Latin word for "according to the value" that states its proportionality to the value of the property. An overview on billboard taxation is also presented which involves an analysis on advertising property interests.
- Subjects
UNITED States; AD valorem tax; UNIFORMITY; BILLBOARDS; VALUATION; EQUALITY
- Publication
Journal of Property Tax Assessment & Administration, 2010, Vol 7, Issue 3, p61
- ISSN
1357-1419
- Publication type
Article