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Property Taxes and Tax Revolts : The Legacy of Proposition 13

By Arthur O'Sullivan Oregon State University By Terri A. Sexton California State University, Sacramento By Steven M. Sheffrin University of California, Davis

Property tax revolts have occurred both in the United States and abroad. This book examines the causes and consequences of property tax revolts, focusing on California's experience with Proposition 13. New theoretical approaches and evidence from a comprehensive empirical study are used to highlight the equity and efficiency of property tax systems. Since property taxes are local government's main revenue source, the book includes a comparative study of the evolution of local government following property tax limitations in several states. Finally, the book considers alternatives for reform and lessons to avoid future revolts.

CONTENTS List of tables, figures, and boxes page vi Preface ix 1 The context and significance of tax revolts 1 2 The diversity of property tax systems 15 3 The simple analytics of an acquisition-value tax system 39 4 Measuring the disparities 55 5 Incidence, mobility, ownership, and capitalization 71

6 Tax limitation and local government 94 7 Revenue projections and policy alternatives 121 8 The future of the property tax 136 Notes 146 References 151 Index 155 2. INSPIRE Data Specification on Cadastral Parcels Guidelines Title D2.8.I.6 INSPIRE Data Specification on Cadastral Parcels Guidelines Creator INSPIRE Thematic Working Group Cadastral Parcels Date 2009-09-07 Subject INSPIRE Data Specification for the spatial data theme Cadastral Parcels Publisher INSPIRE Thematic Working Group Cadastral Parcels Type Text Description This document describes the INSPIRE Data Specification for the spatial data theme Cadastral Parcels Contributor Members of the INSPIRE Thematic Working Group Cadastral Parcels Format Portable Document Format (pdf) Source Rights P ublic Identifier INSPIRE_DataSpecification_CP_v3.0.pdf Language En Relation Directive 2007/2/EC of the European Parliament and of the Council of 14 March 2007 establishing an Infrastructure for Spatial Information in the European Community (INSPIRE) Coverage Project duration

2. FLOSS in Cadastre and Land Registration Opportunities and Risks

Compiled and edited by Daniel Steudler, Mika-Petteri Trhnen and Gertrude Pieper April 2010 Schweizerische

List of Figures and Tables Figure 2.1: Proprietary and open-source development models (Christl, 2008) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 Figure 2.2: OSGeos structure . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 Figure 3.1: Software components of cadastre and land registration systems. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25 Figure 3.2: The PgAdmin GUI lets users easily create and maintain PostgreSQL databases . . . . . . . . . . . . . . . . . . . . . . . . . . . 26 Table 3.1: FLOSS Desktop GIS products compared . . . . . . . . . . . . . . . . 30 Table 3.2: Impact of STDM on Conventional Concepts in Land Administration. . . . . . . . . . . . . . . . . . . . . . . . . . . 51 Figure 3.3: STDM Class Diagram . . . . . . . . . . . . . . . . . . . . . . . . . . . . 52 Figure 3.4: Fieldwork, identification of boundaries on the satellite image. . 53 Figure 3.5: Collected field data on satellite image. . . . . . . . . . . . . . . . . 54 Figure 3.6: Printscreen with vectorized boundaries in STDM Prototype based on ILWIS . . . . . . . . . . . . . . . . . . . 54 Figure 3.7: STDM Main window . . . . . . . . . . . . . . . . . . . . . . . . . . . . 55 Figure 4.1: Elements of the Bavarian surveying and geodata management. . 61 Figure 4.2: Graphical display with layers tree (column left) . . . . . . . . . . . 64 Figure 4.3: Entry menu in the case management system. . . . . . . . . . . . . 65 Figure 4.4: Automatic generated extract of the database . . . . . . . . . . . . 66 Figure 4.5: Relations between application and platforms . . . . . . . . . . . . 67 Figure 4.6: Printing land title certificates. . . . . . . . . . . . . . . . . . . . . . . 71 Figure 4.7: With gvSIG, users can directly edit geographic datasets stored in PostgreSQL . . . . . . . . . . . . . . . . . . . . . . 73 Figure 4.8: Samoa geographic map. . . . . . . . . . . . . . . . . . . . . . . . . . 79 Figure 4.9: SO!GIS Layer plugin developed at the Canton of Solothurn . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 83 Figure 4.10: SO!GIS Suche plugin developed at the Canton of Solothurn . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 83

TUGAS KADASTER FISKAL

Muhammad 15109035

Fakultas Ilmu dan Teknologi Kebumian Teknik Geodesi dan Geomatika 2011