@article{Payton:132329,
      recid = {132329},
      author = {Payton, Seth},
      title = {A Spatial Analytic Approach to Examining Property Tax  Equity After Assessment Reform in Indiana},
      journal = {Journal of Regional Analysis and Policy},
      address = {2006},
      number = {1100-2016-89797},
      pages = {12},
      year = {2006},
      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.},
      url = {http://ageconsearch.umn.edu/record/132329},
      doi = {https://doi.org/10.22004/ag.econ.132329},
}