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Abstract
Scholars, public officials, and property owners have debated the administration of the
property tax for decades. Scholars generally contend that the property tax is a good local revenue
source while public officials and property owners loathe it. Much of the contention regarding
the tax comes from equity issues related to assessment practices. This study examines an
assessment process that was revamped from a decidedly unfair formula-based assessment to a
market-value-in-use assessment. The objective of the study is to evaluate the new process
through traditional measures and contemporary spatial analytic measures. The study contributes
to the literature through its introduction of “spatial equity” measures.