Arecen tsurve yreveale dtha ttwenty

Arecen tsurve yreveale dtha ttwenty-on estatesstillrel yuponfrac tionalassessment si ndeterminingvalue sthatar eeventuallyplacedon
ta xroll sandutilizeda sabaseforpropert ytaxes .^Justificationfor
th econtinuedus eofthi sadministrativeprocedur etovalueth eta xrol l
hasoftenbeencouchedi nterm so fhistoricalandinstitutiona larguments
orpoliticalfavoritismforspecificgroup so fpropert yowners .Inligh t
o fth econtinuingemphasisonpropert yta xreformwhichconcentrates
onefficiencyandth ereductio nofhorizontalinequities ,thos eissue ssup portingfractionalassessment sneedtobereevaluated .Thispaperap proachesthi stas ki ntwoparts .Thefirs tpar tconcentratesonth ehis torica lreason sforfractionalassessment ,whileth elatte rcontainsa n
evaluationofthos eargument smostfrequentl ypresentedindealingwith
fractionalassessment .
Theessentialquestiontob eaddresse dthroughou tthi spaperi s
whetherth eplacingo fpropert yonata xrol latsomefractionoffull
valuereduce shorizontalinequitie sinamannertha tcannotbeachieved
byaccurat eappraising .Thispapercontendstha tfractionalassess mentscontribut enothingtoth ereductio nofinequitie swhenaccurat e
appraisal sexistinincome-producin gproperties .Itsusag edoesadd
considerabl ytoth econfusionofth etaxpaye randoftenserve sa safe tis htostatelegislature si nlieuofth erea lissu eofequalization.

Kết quả (Việt) 1:

Arecen tsurve yreveale dtha ttwenty trên estatesstillrel yuponfrac tionalassessment si ndeterminingvalue sthatar eeventuallyplacedonta xroll sandutilizeda sabaseforpropert ytaxes. ^ Justificationforth econtinuedus eofthi sadministrativeprocedur etovalueth eta xrol lhasoftenbeencouchedi nterm rất fhistoricalandinstitutiona largumentsorpoliticalfavoritismforspecificgroup rất fpropert yowners.Inligh to fth econtinuingemphasisonpropert yta xreformwhichconcentratesonefficiencyandth ereductio nofhorizontalinequities, thos eissue ssup portingfractionalassessment sneedtobereevaluated.Thispaperap proachesthi stas ki ntwoparts.Thefirs tpar tconcentratesonth ehis torica lreason sforfractionalassessment, whileth elatte rcontainsa nevaluationofthos eargument smostfrequentl ypresentedindealingwithfractionalassessment.Theessentialquestiontob eaddresse dthroughou tthi spaperi swhetherth eplacingo fpropert yonata xrol latsomefractionoffullvaluereduce shorizontalinequitie sinamannertha tcannotbeachievedbyaccurat eappraising.Thispapercontendstha tfractionalassess mentscontribut enothingtoth ereductio nofinequitie swhenaccurat eđánh giá sexistinincome-producin gproperties.Itsusag edoesaddconsiderabl ytoth econfusionofth etaxpaye randoftenserve sa an toàn t htostatelegislature si nlieuofth erea lissu eofequalization.

Kết quả (Việt) 2:

Arecen tsurve yreveale dtha ttwenty-on estatesstillrel yuponfrac tionalassessment si ndeterminingvalue sthatar eeventuallyplacedon
ta xroll sandutilizeda sabaseforpropert ytaxes. ^ Justificationfor
thứ econtinuedus eofthi sadministrativeprocedur etovalueth eta xrol l
hasoftenbeencouchedi nterm larguments nên fhistoricalandinstitutiona
orpoliticalfavoritismforspecificgroup nên fpropert yowners .Inligh t
o fth econtinuingemphasisonpropert yta xreformwhichconcentrates
onefficiencyandth ereductio nofhorizontalinequities , Thos eissue ssup portingfractionalassessment sneedtobereevaluated .Thispaperap proachesthi Stas ki ntwoparts .Thefirs tpar tconcentratesonth ehis torica lreason sforfractionalassessment, whileth elatte rcontainsa n
evaluationofthos eargument smostfrequentl ypresentedindealingwith
fractionalassessment.
Theessentialquestiontob eaddresse dthroughou tthi spaperi s
whetherth eplacingo fpropert yonata xrol latsomefractionoffull
valuereduce shorizontalinequitie sinamannertha tcannotbeachieved
byaccurat eappraising. Thispapercontendstha tfractionalassess mentscontribut enothingtoth ereductio nofinequitie swhenaccurat e
thẩm định sexistinincome-producin gproperties .Itsusag edoesadd
considerabl ytoth econfusionofth etaxpaye randoftenserve sa an toàn tis htostatelegislature si nlieuofth erea lissu eofequalization.