Law Course Catalog

7938. Property Valuation and Taxation

3.00 credits

Prerequisites: None.

Grading Basis: Student Option

This course examines the property tax and its role in local government finance. The basic methods of property valuation are explored as well as procedural and jurisdictional issues in the administration of the tax. The course will also address the distinction between real and personal property for purposes of taxation, the identification of taxable interests, and the effect of intangibles on value. Case study will be supplemented by review and analysis of state property tax statutes corresponding to the topics covered in the course and practical exercises to help students develop effective approaches to litigation of property tax cases.