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The Taxable Capacity of Land

The question I am assigned is whether the taxable capacity of land without buildings is up to the job of financing cities, counties, and schools. Will the revenue be enough? The answer is “yes.”
1993. In Patricia Salkin (ed.), Land Value Taxation, Papers from a Conference sponsored by The Government Law Center of Albany Law School, The Senate Environmental Conservation Committee, and the New York State Division of Equalization and Assessment. Albany: The Government Law Center, pp. 59-82. There is also a Proceedings, with court-reported discussion, that the Government Law Center of Albany Law School published separately: Land Value Taxation, pp. 60-74.

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