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Real Property Assessment in Winnipeg
出版Institute of Urban Studies, 1984
ISBN09202130659780920213063
URLhttp://books.google.com.hk/books?id=kQXuAAAAMAAJ&hl=&source=gbs_api
註釋This report first summarizes the current system of property tax assessment in Winnipeg, the uses made of assessment, and the problems with the tax assessment situation in the city. It then provides a history of assessment in the city 1962-75 and reviews currently existing inequities in assessment: inequities within residential & commercial properties and inequities between different classes of properties. This is followed by summaries of the recommendations of the Manitoba Assessment Review Committee and of provincial legislation relating to assessment; a review of recent reactions to assessment issues from property owners, the city, and the province; and discussion of the broader context of Winnipeg's assessment problem with an overview of assessment reform in Ontario. The final section outlines recommendations for action to address the two fundamental problems identified in the report: the lack of reassessment since 1962 and the need for assessment reform.