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Elected Versus Appointed Assessors and the Achievement of Assessment Uniformity

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  • Bowman, John H.
  • Mikesell, John L.

Abstract

Debates whether property tax reform can be improved if assessors are appointed rather than elected. Uses data from Virginia where both elected and appointed assessors exist, to explore the effect of assessor selection process on assessor performance.

Suggested Citation

  • Bowman, John H. & Mikesell, John L., 1989. "Elected Versus Appointed Assessors and the Achievement of Assessment Uniformity," National Tax Journal, National Tax Association;National Tax Journal, vol. 42(2), pages 181-189, June.
    • Handle: RePEc:ntj:journl:v:42:y:1989:i:2:p:181-89
    DOI: 10.1086/NTJ41788787
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    Cited by:

    1. Geoffrey Propheter, 2014. "Assessment Administration and Performance during the Great Recession," Public Finance Review, , vol. 42(5), pages 662-685, September.
    2. Makowsky, Michael & Sanders, Shane, 2013. "Political costs and fiscal benefits: The political economy of residential property value assessment under Proposition 212," Economics Letters, Elsevier, vol. 120(3), pages 359-363.
    3. Yilin Hou & Yusun Kim & John Yinger, 2019. "Does Coordination Among Assessing Units Generate Returns to Scale? Evidence from New York State," CESifo Working Paper Series 7931, CESifo.

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