Politics of municipal property taxes : (Record no. 14014)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01626naa a2200181uu 4500 |
| 001 - CONTROL NUMBER | |
| control field | 5110915363210 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20190211160216.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 051109s2005 xx ||||gr |0|| 0 eng d |
| 999 ## - SYSTEM CONTROL NUMBERS (KOHA) | |
| Koha Dewey Subclass [OBSOLETE] | PHL2MARC21 1.1 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | eng |
| 100 1# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | KENNEDY, William; MCALLISTER, Mary Louise |
| 9 (RLIN) | 22344 |
| 245 10 - TITLE STATEMENT | |
| Title | Politics of municipal property taxes : |
| Remainder of title | implications for decision-making |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Place of publication, distribution, etc. | Toronto : |
| Name of publisher, distributor, etc. | IPAC, |
| Date of publication, distribution, etc. | Summer 2005 |
| 520 3# - SUMMARY, ETC. | |
| Summary, etc. | Property taxes are one of the few, important mechanisms through which municipal governments can exercise a measure of autonomy and determine policies that shape their local communities. Property taxes account for almost half of a municipalitys own-source revenues. Ideally, decisions surrounding property-tax assessments could be based on criteria related to such things as equity, efficiency and stability. A closer examination of property-tax assessments between property classes in Northern British Columbian municipalities, however, suggests that the setting of tax rates appears to be an incremental, rather than systematic, process that builds on past experiences, current demands, and observation of the practices of nearby municipalities. These findings suggest that property-tax policy development is a poorly understood process that can have significant implications for the economic health of local municipalities |
| 773 08 - HOST ITEM ENTRY | |
| Title | Canadian Public Administration : the journal of the Institute of Public Administration of Canada |
| Related parts | 48, 2, p. 207-230 |
| Place, publisher, and date of publication | Toronto : IPAC, Summer 2005 |
| International Standard Serial Number | ISSN 008-4840 |
| Record control number | |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Koha item type | Periódico |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) | |
| -- | 20051109 |
| Operator's initials, OID (RLIN) | 1536^b |
| Cataloger's initials, CIN (RLIN) | Tiago |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) | |
| -- | 20081119 |
| Operator's initials, OID (RLIN) | 0941^b |
| Cataloger's initials, CIN (RLIN) | Zailton |
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