| Abstract: | This paper takes a preliminary step toward specifying the relationshipbetween tax equity and fiscal stress by examining property taxassessment uniformity under conditions of fiscal stress. Thedeterminants of assessment uniformity are discussed, leadingto the development of a model of uniformity under conditionsof fiscal strees. The model is tested via cross-sectional regressionanalysis of state data no stress and uniformity. Stress is foundto influence unifomity, but the direction of that influenceis found to depend on the structure of the assessing system. |
