Articles & Chapters
 

Document Type

Article

Publication Date

1996

Abstract

This article first explores property law 's model for addressing split ownership of land so that its relevance to real estate taxation can be examined. It then discusses the public policies and pragmatic concerns that influence the judicial definitions of "property" and "value" in real estate taxation. Finally, four areas, of property law are examined that raise questions of "property" and land "value" that are analogous to those in real estate taxation. Each of these four areas of property law teaches an important lesson about the comparative meanings of "property" and "value."

Comments

25 Real Estate L. J. 7-27 (1996)

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