Effects on Local Governments

While most taxes drive away economic activity, sites cannot be moved away.  The tax is also relatively easy to administer, since appraisers have well-developed methods for estimating site value, and this work is most efficiently done on an areawide basis.  To the extent that taxes can be shifted from improvements, or economic activity such as sales or income, to site value, the total cost of tax administration is likely to decrease.

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