The Examination of Real Property Tax Exemptions: An Example of Land Use Planning for Fiscal Gain Committee of Planning Librarians. Exchange Bibliography, No. 172
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O'Bannon examines substitute payments made to governments on public and private tax exempt property. These substitute payments are compared v/ith potential tax revenues. Walker, Itobel. "Increasing Clamor for Property Tax Exemptions." Tax Folic y, XXXI (October 1964), 3-16. The author reviews the spread of the property tax exemption base from "traditional" exemptions to "newer types of exemptions and "new variations in the traditional types." Recommendations are suggested for constraining the f...uture spread of the tax exempt portion of the tax base. 21. CPL Exchange Bibliography #172 2 . Topical Sources Advisory Commission on Intergovernmental Relations. State and Local Ta xation of Privately O vrue d Property Located on Federal Areas . Washington, D.C.: Government Printing Office, 1961. The problem of private property located on Federal land is judged by the Commission to involve a principle rather than a ". . . potentially large material gain or loss." The principle of equal tax treatment of similar properties is violated here.
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