Title
Comparing the Concepts of ‘Property’ and ‘Value’ in Real Estate Law and Real Property Taxation
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."
Recommended Citation
Korngold, Gerald, "Comparing the Concepts of ‘Property’ and ‘Value’ in Real Estate Law and Real Property Taxation" (1996). Articles & Chapters. 1315.
https://digitalcommons.nyls.edu/fac_articles_chapters/1315
Comments
25 Real Estate L. J. 7-27 (1996)