Understanding the Impact of the Property Tax Appeal Process on Assessment Uniformity: Procedures, Structures, and Outcomes

Property taxes serve as a vital revenue source for local governments. The revenues derived from the property tax function as the primary funding source for a variety of critical local public service systems. Property tax appeal systems serve as quasi-administrative-judicial mechanisms intended to assure the public that property tax assessments are correct, fair, and equitable. Despite these important functions, there is a paucity of empirical research related to property tax appeal systems. This study contributes to property tax literature by identifying who participates in the property tax appeal process and examining their motivations for participation. In addition, the study sought to determine whether patterns of use and success in appeal systems affected the distribution of the tax burden. Data were collected by means of a survey distributed to single-family property owners from two Florida counties. In addition, state and county documents were analyzed to determine appeal patterns and examine the impact on assessment uniformity, over a three-year period. The survey data provided contextual evidence that single-family property owners are not as troubled by property taxes as they are by the conduct of local government officials. The analyses of the decision to appeal indicated that more expensive properties and properties excluded from initial uniformity analyses were more likely to be appealed, while properties with homestead exemptions were less likely to be appealed. The value change analyses indicated that appeals are clustered in certain geographical areas; however, these areas do not always experience a greater percentage of the value changes. Interestingly, professional representation did not increase the probability of obtaining a reduction in value. Other relationships between the variables were discovered, but often with weak predictive ability. Findings from the assessment uniformity analyses were also interesting. The results indicated that the appeals mechanisms in both counties improved assessment uniformity. On average, appealed properties exhibited greater horizontal and vertical inequities, as compared to non-appealed properties, prior to the appeals process. After, the appeal process was completed; the indicators of horizontal and vertical equity were largely improved. However, there were some indications of regressivity in the final year of the study.

MOSQUITO CONTROL AND ZIKA : Response Checklist

This checklist is a tool to help local governments understand steps to take when a case of Zika is confirmed in their county.

El efecto de la definición regulatoria de banda ancha sobre la difusión y la competencia del mercado de servicios de Internet fijo en Colombia

A partir de la dinámica evolutiva de la economía de las Tecnologías de la Información y las Comunicaciones y el establecimiento de estándares mínimos de velocidad en distintos contextos regulatorios a nivel mundial, en particular en Colombia, en el presente artículo se presentan diversas aproximaciones empíricas para evaluar los efectos reales que conlleva el establecimiento de definiciones de servicios de banda ancha en el mercado de Internet fijo. Con base en los datos disponibles para Colombia sobre los planes de servicios de Internet fijo ofrecidos durante el periodo 2006-2012, se estima para los segmentos residencial y corporativo el proceso de difusión logístico modificado y el modelo de interacción estratégica para identificar los impactos generados sobre la masificación del servicio a nivel municipal y sobre las decisiones estratégicas que adoptan los operadores, respectivamente. Respecto a los resultados, se encuentra, por una parte, que las dos medidas regulatorias establecidas en Colombia en 2008 y 2010 presentan efectos significativos y positivos sobre el desplazamiento y el crecimiento de los procesos de difusión a nivel municipal. Por otra parte, se observa sustituibilidad estratégica en las decisiones de oferta de velocidad de descarga por parte de los operadores corporativos mientras que, a partir del análisis de distanciamiento de la velocidad ofrecida respecto al estándar mínimo de banda ancha, se demuestra que los proveedores de servicios residenciales tienden a agrupar sus decisiones de velocidad alrededor de los niveles establecidos por regulación.

Red de Conocimientos Campesinos: hilos de saberes, experiencias y tensiones en Zona Bananera

El conocimiento campesino se ha pensado como un cúmulo de saberes y prácticas tradicionales que las personas que trabajan la tierra han aprendido y transmitido de generación en generación. Pero para el análisis de las relaciones que construyen los campesinos con la tierra, el agua, las semillas, los cultivos, los químicos, las herramientas de trabajo y el dinero, es importante considerar el conocimiento campesino como una red de aprendizajes, saberes, experiencias, prácticas y relaciones territoriales. Aquella red se teje desde múltiples actores tales como funcionarios de instituciones estatales y bancarias, empresarios, familiares, vecinos y amigos, quienes inciden, influyen e intervienen en los recursos que manejan los campesinos. Esta tesis aborda la construcción, reconstrucción y materialización del conocimiento sobre el trabajo en la tierra que han configurado campesinos agricultores en el municipio de Zona Bananera, Magdalena. En las parcelas que poseen dichas personas, han confluido diferentes controles sobre el uso de recursos por parte de empresas bananeras y extractoras de aceite, trabajadores del Instituto Colombiano para la Reforma Agraria INCORA, gobiernos locales y docentes de educación superior. Allí, los campesinos por medio de su conocimiento han apropiado, negociado, disputado y resistido saberes que regulan, restringen y direccionan el manejo de recursos en sus tierras.

PROPUESTA PARA LA ELABORACIÓN DE UN PLAN DE TRANSPORTE URBANO, DENTRO DEL CONTEXTO DE LOS PLANES REGULADORES EN COSTA RICA

En este artículo se plantean los elementos fundamentales que deben contener un plan de transporte, dentro del contexto de los Planes Reguladores en Costa RicaSe pretende que este documento sirva de guía metodológica en la elaboración de los planes reguladores, en la sección correspondiente al transporte y la vialidad. Actualmente existe un vacío teórico metodológico que se refleja en una ambigüedad conceptual y en una falta de rigurosidad metodológica, provocada por la interpretación que cada uno hace de las diferentes leyes de la planificación urbana que existen en nuestro país. Con el traspaso de los recursos obtenidos de la ley de bienes inmuebles a las municipalidades, se hace imperativo que la mayoría de las municipalidades, que no han elaborado un plan regulador, se aboquen a hacerlo y que numerosos consultores privados e institutos y escuelas universitarias ofrezcan esos servicios.El trabajo recoge la experiencia de varios años de investigación en ese campo y la participación en numerosos congresos y conferencias a nivel nacional e internacional.ABSTRACT:This article dcals with the principal elements which a transportation plan should contain, within the context of regulatory plan in Costa Rica.It is hoped that thís document wilI gcncrally serve as a methological guide for the design of thosc rcgulatory plans, and particulary with regard to the scction dealing with transportation and roadways.There exists at prcsent a theoretical and methodological vacuum in this area which is reflected in a conceptual ambiguity and lack of methodological discipline, due to the various individual interpretations applied to ihose urban planning laws which do exist in this country.Statutory revisions now prov ide for the allocation of proceeds from real property taxes to the municipalities, thus making it emperative that those local governments which have not done so, promptly design their own regulatory plan, and that public and private consultants, as well as institutions of learning and research, offer their specialized expertise to this effort.Morever, this anide presents the results of many years of research in Ihis area in addition to the lessons learned from a continuing participation in conferences, seminars and events of a similar nature, heid at both national and international leveis.

LA RECOLECCIÓN Y MANEJO DE DESECHOS: SITUACIÓN DE LA REGIÓN BRUNCA, COSTA RICA

Con el fin de identificar la situación actual acerca del manejo y tratamien­to de los desechos en los municipios de la Región Brunca de Costa Rica y debido a la importancia que este problema tiene a escala nacional, producto de la inexperiencia y la poca educación existente acerca de los mecanismos para enfrentarlo, se realizó la presente investigación, que contempló una etapa de campo en la cual se visitaron los seis cantones de la Región, para obtener información administrativa y visitar los lugares donde actualmente se deposita la basura. Esto permitió confirmar que todos los municipios regionales tienen serios problemas para enfrentar el compromiso de recolectar y manejar los desechos que se producen en su cantón. La falta de censos y tarifas actualizadas limitan la posibilidad de planificar estrategias y tomar decisiones al respecto, y su antiguo modelo de recolección ha colapsado, por lo que las municipalida­des requieren de capacitación y asesoría para enfrentar el problema. Capacitación, educación, financiamiento, separación y reciclaje, son algunas de las acciones requeridas para enfrentar la situación. ABSTRACT This study was carried out identify the current situation of garbage management and treatment in Costa Rica's southern Brunca Región, since this problem achieves national proportions resulting from lark of experience and education on the ways to face it. The study included field research in the six counties of the región to obtain information on the administration of the garbage and garbage disposal sites themselves. This enabled us to confirm that the region's municipalities (local governments) actually have serious problems in their commitment to pick up and manage garbage. The shortage of census and up-dated fares restrict their chances to plan strategies and make significant decisions. In addition, their obsolete garbage disposal systems have collapsed. Consequently, the municipalities require training and advising, together with funding, education, garbage sorting techniques and recycling methods for them to face the problem properly.

Development trends and challenges for local e-governments: evidence from municipalities in Chile and Peru

Includes bibliography

Response of local producers to agro-food port rejection : the case of Chinese vegetable exports

This paper analyzes the factors associated with the rejection of products at ports of importer countries and remedial actions taken by producers in China by taking as an example one of the most competitive agro-food products of China: frozen vegetables. This paper provides an overview of the vegetable production and distribution system in China and the way in which China has been participating in exports of these products. Later sections will examine in detail the frozen vegetable sector in China, identify the causes of port rejections, and the actions taken by the Chinese government and by producers, processors and exporters to improve the quality of frozen vegetable exports.

Japanese-sponsored governments in China, 1937-1945; an annotated bibliography compiled from materials in the Chinese collection of the Hoover Library.

Mode of access: Internet.

A new collection of laws, charters and local ordinances of the governments of Great Britain, France and Spain : relating to the concessions of land in their respective colonies, together with the laws of Mexico and Texas on the same subject, to which is prefixed Judge Johnson's translation of Azo and Manuel's Institutes of the civil law of Spain /

Includes index.

Bridging the gap between citizens and local authorities via e-government

Among the many promises of the digital revolution is its potential to strengthen social equality and make governments more responsive to the needs of their citizens. E-government is the use of information and communications technologies (ICTs) to transform governments by making them more accessible, effective, accountable, and making the most of the new technologies to deliver better quality and more accessible public services. This paper provides an overview of recent literature addressing e-government issues, and includes a discussion of its implications at the municipal level. It also covers Australian experiences in establishing and managing e-government services.

Project culture in the Chinese construction industry : perceptions of contractors

In recent years culture has become one of the most studied topics in project management research. Some studies have investigated the influence of culture at different levels – such as national culture, industry culture, organisational culture and professional culture. As a project-based industry, the construction industry needs to have more insight concerning cultural issues at the project level and their influence on the performance of construction projects. Few studies, however, have focused on culture at the project level. This paper uses a questionnaire survey to determine the perceptions of Chinese contractors about the impact of project culture on the performance of local construction projects. This is augmented by a series of in-depth interviews with senior executive managers in the industry. The findings indicate that specific project culture does contribute significantly towards project outcomes. In particular, goal orientation and flexibility, as two dimensions of project culture, have a negative statistical correlation with perceived satisfaction of the process, commercial success, future business opportunities, lessons learnt from the project, satisfaction with the relationships, and overall performance. This paper also indicates that the affordability of developing an appropriate project culture is a major concern for industry practitioners.

Rethinking regional green space networks in China

Ecological networks are often represented as utopian webs of green meandering through cities, across states, through regions and even across a country (Erickson, 2006, p.28; Fabos, 2004, p.326; Walmsley, 2006). While this may be an inspiring goal for some in developed countries, the reality may be somewhat different in developing countries. China, in its shift to urbanisation and suburbanisation, is also being persuaded to adjust its planning schemes according to these aspirational representations of green spaces (Yu et al, 2006, p.237; Zhang and Wang, 2006, p.455). The failure of other countries to achieve regional goals of natural and cultural heritage protection on the ground in this way (Peterson et al, 2007; Ryan et al, 2006; von Haaren and Reich, 2006) suggests that there may be flaws in the underpinning concepts that are widely circulated in North American and Western European literature (Jongman et al, 2004; Walmsley, 2006). In China, regional open space networks, regional green infrastructure or regional ecological corridors as we know them in the West, are also likely to be problematic, at least in the foreseeable future. Reasons supporting this view can be drawn from lessons learned from project experience in landscape planning and related fields of study in China and overseas. Implementation of valuable regional green space networks is problematic because: • the concept of region as a spatial unit for planning green space networks is ambiguous and undefinable for practical purposes; • regional green space networks traditionally require top down inter-governmental cooperation and coordination which are generally hampered by inequalities of influence between and within government agencies; • no coordinating body with funding powers exists for regional green space development and infrastructure authorities are still in transition from engineering authorities; • like other infrastructure projects, green space is likely to become a competitive rather than a complementary resource for city governments; • stable long-term management, maintenance and uses of green space networks must fit into a ‘family’ social structure rather than a ‘public good’ social structure, particularly as rural and urban property rights are being re-negotiated with city governments; and • green space provision is a performance indicator of urban improvement in cities within the city hierarchy and remains quantitatively-based (land area, tree number and per capita share) rather than qualitatively-based with local people as the focus.

Queensland Government’s people’s question time : the challenges and opportunities of population growth in Queensland

As AITPM National President, I was invited by Queensland’s Premier, Hon. Anna Bligh MP, as an audience guest to People’s Question Time on Wednesday 24 March 2010, which focused on ‘The Challenges and Opportunities of Population Growth in Queensland’. On the panel were: Premier and Minister for the Arts, Anna Bligh; Minister for Climate Change and Sustainability, Kate Jones; Minister for Infrastructure and Planning, Stirling Hinchliffe; Michael Rayner – Growth Management Summit Advisory Panel, Principal Director, Cox Rayner Architects; and Greg Hallam – Executive Director, Local Government Association of Queensland. The moderator for this session was Law Academic Erin O’Brien, of Queensland University of Technology.

HR practices and challenges in Chinese firms : comparison with Western firms

This research compares Chinese HRM with Western HRM, particularly in the areas of development of HR information systems (HRIS) and HR measurement systems and their relation to HR’s involvement as a strategic partner in firms. The research uses a 3-stage model of HRIS (workforce profiling, business insight, and strategic driver) based on studies of Irmer and Ellerby (2005) and Boudreau and Ramstad (2003) to compare the relative stages of development of Chinese and Western HRM. The quantitative aspect of the study comprises a survey of senior HR practitioners from 171 Chinese firms whose data is compared with data from Irmer and Ellerby’s study of Australian and U.S. HRM (2005) and Lawler et al’s series of studies of U.S firms (1995, 1998, 2001, 2004). The main results of the comparison are that Chinese HRM generally lags behind Western HRM. In particular, Chinese HR professionals allocate less time to strategic activities and their roles are less strategic than those of Western HR professionals. The HR measurement systems of Chinese firms are more limited in function, and the HR information systems of Chinese companies are less automated and integrated. However there is also evidence of a “two speed” HR system in China with a small proportion of firms having highly sophisticated HR systems but with a much larger proportion of Chinese firms than in the West having only the most basic HR information systems. This ‘two speed” system is in part attributable to a split between the relatively advanced HR systems of large State Owned Enterprises and the basic systems that predominate in smaller, growing Local Private firms. The survey study is complemented by a series of interviews with a number of senior Chinese HR practitioners who provide richer insights into their experiences and the challenges they face in contemporary Chinese firms.