Back to matchesWe found a matchYour institution may have rights to this item. Sign in to continue.TitleTax assessment of special-purpose properties: Use of value...AuthorsWilliamson, Richard F.; Chappell, Sam M.AbstractDiscusses what should be the basis of tax assessment of special purpose properties in the United States, use value or market value. Considerations on equalization and tax policy; States that allows use value; States that do not allow use value.SubjectsUNITED States; REAL property tax; TAX assessmentPublicationAppraisal Journal, 1997, Vol 65, Issue 4, p413ISSN0003-7087Publication typeArticle