
	Where results make sense

Topic: Land tax

Related Topics

Henry George

High Street

US GAAP

Herbert Simon

List of national anthems

Diss

Newsnight

Leaside

US 4th Armored Division

Hair metal

Fauna (animals)

Steve Biko

Berry Gordy

Ivy League

Universal Studios

	Seoul Metropolitan Government - "A Clean, Attractive & Global City, Seoul!"
		In Korea, all types of land shall be subject to taxation of "the aggregate land tax" in order for the efficient use of land which is one of the limited resources, and preventing the land speculation which was so popular in the past decades.
		Aggregate land tax is imposed by the progressive tax rate and we devide its taxable objects 3 categories, such as ① the general combined assessment standard, ② the special combined assessment standard, and ③ so-called "the separate assessment standard".
		The separate assessment standard shall be applicable to ① the field, rice field, land for pasture and orchard and forest land - subject to lower tax rate, ② land used for golf courses, villars and other luxurious properties and so on - subject to higher tax rate.
	english.seoul.go.kr /residents/bank/bank_04taxa_02_04.htm (477 words)

	RevenueSA - Land Tax
		Land Tax is an annual tax based on land ownership and usage of land as at 30 June.
		Where land is sold and adjustments are made to account for land tax (see who is liable for the payment of land tax) the calculation of land tax to be apportioned between the seller and buyer must be based on the calculation of a single holding tax for the property concerned.
		A land tax exemption is available to natural person's for the land on which their principal family home is situated (caravans or tents are not regarded as a principal place of residence).
	www.revenuesa.sa.gov.au /taxes/ltax.html (1799 words)

	Taxes & Duties - Land Tax - General Information
		The actual amount of Land Tax payable is calculated by selecting the appropriate tax rate from the table showing the scale of tax rates and applying this figure to the total taxable value of all land you own, excluding any exempt land.
		To determine whether Land Tax is capped in 2006, a comparison is made between the notional tax for 2005 and the notional tax for 2006, each based on the 2006 land holdings but calculated using the valuations and rates for 2005 and 2006 respectively.
		By using notional tax figures to determine whether capping applies, owners are neither advantaged nor disadvantaged by any changes in their land holdings in the past year as capping takes into account all movements in the value of the lands in their current property portfolio.
	www.sro.vic.gov.au /SRO/srowebsite.nsf/taxes_landtax.htm (968 words)

	ACT Revenue Office: Land Tax
		Land tax is a general revenue measure that is used by the Government to provide a range of essential services to the ACT Community.
		Residential land used as a retirement village, nursing home, or by a religious institution to provide accommodation to a member to perform their duties, is exempt from land tax.
		Land tax liability is assessed quarterly for all properties and is based on the status of a property on 1 July, 1 October, 1 January and 1 April (liability dates).
	www.revenue.act.gov.au /land_tax.html (1300 words)

	Tax Policy Center Taxation Land Tax
		The philosophical rationale for land taxes is strongest under an organic theory of the polity.
		Land taxes may be paid by income the land earns, not by the holder as a person unless we identify him with the land and regard him as having a prior right to own land free of liabilities to the public from which he holds title.
		Land around homes and enterprises is subject to sharply diminishing marginal utility or productivity and a function of land taxes is to constrain horizontal extension of holdings, to the end that the nucleus of each holding may be closer to others to facilitate trade, cooperation, linkages, sharing common costs, and other synergies.
	www.progress.org /taxpolicy/taxpa.htm (1550 words)

	land tax - Encyclopedia.com (Site not responding. Last check: )
		Probably the earliest direct tax and formerly the chief source of government revenue, it was known in ancient China and Egypt.
		In the United States the land tax (including the tax on improved property) has been the chief method of collecting local revenue, accounting for some 25% of all state and local government receipts.
		The tax may be assessed on the sale value of the property, although a fairer method is classification of the land according to its productiveness.
	www.encyclopedia.com /doc/1E1-landtax.html (595 words)

	Land Tax
		The land tax rate will be reduced from 1.7 per cent to 1.6 per cent from the 2008 land tax year.
		Land tax is a tax levied on the owners of land in NSW as at midnight on 31 December of each year.
		In general, your principal place of residence (your home) or land used for primary production (a farm) is exempt from land tax.
	www.osr.nsw.gov.au /portal/page?_pageid=33,63650&_dad=portal&_schema=OSRPTLT (142 words)

	What is Land Value Taxation?
		Land Value Taxation is a method of raising public revenue by means of an annual tax on the rental value of land.
		Land Value Tax, by definition, bears lightly or not at all where land has little or no value, thereby stimulating economic activity away from the centre - it creates what are in effect tax havens exactly where they are most needed.
		Land cannot be hidden, removed to a tax haven or concealed in an electronic data system.
	landvaluetax.org /whatis.htm (678 words)

	Israel Real Estate - Capital Gain Tax
		Tax is imposed on the assessee's gains due to sale of property rights or carrying out a transaction in a real estate land company.
		This situation facilitates the creation of varied tax havens by means of purchasing property in Israel through foreign companies that are liable to the low tax rates of the country in which they are registered and in accordance with the double taxation treaty which Israel has with that country.
		When the Chief Land Appreciation Tax Officer considers that a declared transaction is artificial or fictitious, the sole purpose being to avoid or reduce the payment of taxes, he may ignore the data presented in the sale agreement and declaration and issue a final assessment subject to his discretion.
	www.angelfire.com /biz/IsraelRealEstate/ms1.html (2625 words)

	Henry George / The Single Tax What It Is and Why We Urge It
		Nor is it a tax on land, for we would not tax all land, but only land having a value irrespective of its improvements, and would tax that in proportion to that value.
		Since land lies out-of-doors and cannot be removed, and its value is the most readily ascertained of all values, the tax to which we would resort can be collected with the minimum of cost and the least strain on public morals.
		These taxes necessarily fall on the poor more heavily than on the rich; by increasing prices, they necessitate a larger capital in all businesses, and consequently give an ad- vantage to large capitals; and they give, and in some cases are designed to give, special advantage and monopolies to combinations and trusts.
	www.cooperativeindividualism.org /george_singletax.html (1897 words)

	Land Tax in Johnstown, PA — Center for the Study of Economics
		Under a land tax regime, the taxing jurisdiction reduces or eliminates the tax on all improvements. To ensure that the taxing jurisdiction receives the same amount of revenue, it increases the tax rate on land.
		If someone owns vacant land, they are barely taxed and have no incentive to build. The real incentive in the present system is to hold the land idle, hoping that the city (or their neighbors) improves the area and the vacant land will increase in value.
		To achieve this, Johnstown could adopt a building tax rate of 30.974 mills. In order to ensure revenue-neutrality, the land tax rate will be to 56.267 mills. Our study showed revenue neutrality. However, it must be kept in mind that any number of tax rate scenarios are possible.
	www.urbantools.org /research-and-studies/land-tax-in-johnstown-pa (1215 words)

	Section 480-a of the Real Properly Tax Law
		lands divided by state, county or town roads, energy transmission corridors and similar facilities, but not limited-access highways, are considered contiguous for purposes of this act.
		An owner must first decide if he or she is willing to commit land to the production of forest crops and to follow a management plan, prepared by a forester and approved DEC, for the next succeeding ten years beginning each year that they receive a tax exemption.
		He or she will certify the value of the stumpage and, on receipt of this certification, the owner pays within 30 days, a tax of 6 percent of the value to the treasurer of the county where the property is located.
	www.dec.state.ny.us /website/dlf/privland/privassist/taxlaw.html (1310 words)

	New Rules Project - Environment - Land Value Taxation
		Current property taxes are based in the value of property, reflecting both the land and structure value, in a proportion determined by local property assessors.
		Among those that tax land heavily are Pittsburgh and a score of towns in Pennsylvania.
		Although a land value tax is likely to increase densities, it must be used hand in hand with zoning laws to curb sprawling development.
	www.newrules.org /environment/landtax.html (541 words)

	An Introduction to Iowa Property Tax - Iowa Dept of Revenue
		The final tax rate is the result of budgets established to provide services, an assessor’s assessment, a county auditor’s calculations, and laws administered by the Iowa Department of Revenue.
		The Iowa property tax is primarily a tax on "real property," which is mostly land, buildings, structures, and other improvements that are constructed on or in the land, attached to the land, or placed upon a foundation.
		Since more than one taxing authority is calculating a tax rate for the property, all the rates are added together, resulting in a single tax levy called a consolidated levy.
	www.state.ia.us /tax/educate/78573.html (2354 words)

	Back tax on land catches investors - National - www.smh.com.au
		Thousands of property investors hit with land tax bills for the first time are also receiving hefty bills for back tax - for which they did not know they were liable.
		The problem has been compounded by the fact that land tax is self-reporting, which means property owners who think they may be liable to pay the tax must register with the Office of State Revenue to be assessed.
		The issue arose after the State Government widened the land tax net in last year's mini budget when it indicated about 250,000 people would pay the tax from the 2005 financial year, regardless of their land value.
	www.smh.com.au /news/National/Back-tax-on-land-catches-investors/2005/03/28/1111862327473.html (722 words)

	Tax Liens & Arizona Land - Tax Liens & Arizona Land
		Tax Liens and Arizona Land - Tax Liens and Arizona Land
		Part of the reason I didn't follow up was because of the difficulty of selling lots where the tax certificate did not pay off and you actually got the deed.
		The dream of owning a little piece of land of you own seems to be alive and well, because these tax lots often bring good money.
	www.azlandco.com (345 words)

	A land tax is 200 years overdue \| Tax \| Guardian Unlimited Money
		Last year, inheritance tax and stamp duty raised £8bn, just 2% of the £340bn that house prices rose by in total, which is nearly four times the total NHS budget.
		House buyers would factor an annual tax on the value of the land under the house into calculations of what they would be prepared to pay for it.
		The revenue from a land value tax would be used, for example, to scrap stamp duty and/or council tax or to reduce income tax or VAT, which is highly regressive.
	money.guardian.co.uk /tax/story/0,,1985019,00.html?gusrc=rss&feed=1 (1291 words)

	Property owners get land tax cash back
		Land tax rebate cheques worth $20.6 million will be sent to 130,000 landowners over the next few months.
		New tax rates, which will result in the number of tax scales being reduced from more than eight to only five, will be effective from the beginning of this year.
		"Land tax is a tax levied on an unrealised gain with no associated income, so for many people this annual tax was starting to make them question the value of their investment," he said.
	www.abelrealty.com.au /news/LandTax080205_1.htm (1037 words)

	Vital Communities Toolbox: Forest Land Tax Policy (Site not responding. Last check: )
		Landowners who wish to keep their land undeveloped and forested are often concerned about paying taxes on properties that do not earn much income.
		The first program is the New York State Forest Tax Law - 480a, which promotes the production of forest crops by allowing landowners of properties with at least 50 acres of woodland up to an 80% reduction in the assessment (for town/county/school district taxes) if they comply with strict forest management and timber harvesting requirements.
		This allows tax exemptions for eligible farm woodland, as long as the woodland is part of land which qualifies for an agricultural assessment.
	www.co.tompkins.ny.us /planning/vct/tool/forestlandtaxpolicy.html (255 words)

	Labour Land Campaign - Land Value Tax
		Land is a natural resource that existed before mankind walked the earth.
		Land values are created by the whole community because of our need to use land for housing, education, public services, agriculture, mining, business, transport and recreation.
		It is the efforts of others that generate land values.
	www.labourland.org /lvt (139 words)

	Cynical politics of land tax - Editorial - www.smh.com.au
		That is why discussion of land tax changes has abandoned all reference to equity, economic efficiency and the squaring of government finances.
		Nor does it explain why land investments for retirement should be quarantined from tax, provided they fall under an arbitrary value, while other investment savings such as cash and shares should not.
		Sixty thousand bills have been sent to land tax virgins and 340,000 questionnaires have been sent to other owners of second properties to test their tax liabilities.
	www.smh.com.au /news/Editorial/Cynical-politics-of-land-tax/2005/02/23/1109046987889.html (922 words)

	Valuation change may boost land tax - National - www.theage.com.au
		This could add thousands of dollars to a land tax bill and make it harder for Victorians already struggling to pay under the Government's contentious taxing system, he said.
		The State Government last year announced a range of changes to land tax, such as cutting the top rate from 5 per cent to 3 per cent over the next three years and increasing the threshold at which it starts to $175,000.
		She said Land Victoria - which is overseeing the proposed changes - was yet to advise the Government.
	www.theage.com.au /news/National/Valuation-change-may-boost-land-tax/2005/03/21/1111253955219.html (483 words)

	Iredell County - Tax Administration / Land Records
		Taxes are ordinarily prorated at the time of transfer of ownership.
		Taxes become past due on the first day of the following month and are assessed an interest charge of 2% for the first month and an additional 3/4% on the first day of each month thereafter until the bill is paid in full.
		Tax Bills are usually mailed in August of each year.A request for appeal or an Application for Hearing form submitted by a means other than the United States mail is considered to be filed on the date it is received in the office of the County Assessor.
	www.co.iredell.nc.us /Departments/Tax_Admin/tax.asp (4441 words)

	Tax and Land Records
		Land records are the deeds, land patents, grantee/grantor indexes that document the sale and transfer of land from one owner to another.
		Tax and assessment rolls are records of taxes collected on real estate and/or personal property by county, town or municipal treasurers.
		Typically, an entry in a tax roll volume will include the name of the taxpayer, a description of the property, a valuation of the property, and amount of taxes paid.
	www.uwosh.edu /archives/landtax.htm (239 words)

	Thinkvermont.com - Taxes & Incentives - Land Gains Tax
		There is a land gains tax on the gain from sale or exchanges of land (not buildings or structures) if the land has been held by the seller for less than six years and the land is not part of the first ten acres beneath or contiguous to the seller's principal residence.
		Land purchased to build a principal residence may be exempt if certain conditions are met.
		"Land" includes timber rights purchased and sold within six years provided that the underlying land is also sold within six years.
	www.thinkvermont.com /taxes/land.cfm (110 words)

	HM Revenue & Customs:Stamp Taxes - Welcome to Stamp Taxes
		Stamp Taxes are payable on land, property and shares.
		There are three main areas where Stamp Taxes may be payable and are dependant on the type of transaction.
		This can be printed off and sent to the appropriate land register, along with the necessary documents, for registration.
	www.hmrc.gov.uk /so (95 words)

	Tax Benefits of Conservation
		The desire to protect your land is the primary reason for donating a conservation easement or property to a land trust or government agency.
		Landowners receiving a tax deduction for their charitable contribution of land or an easement may also deduct some of the costs incurred in making the donation.
		Placing a conservation easement on land during the landowner’s lifetime, donating it by will, or making a post-mortem donation of an easement lowers the value of the estate, thus reducing the estate tax liability.
	www.uvlt.org /html/tax_benefits.html (1767 words)

	Land Tax Department - Frequently Asked Questions
		However, tax bills are usually issued in the last quarter of the calendar year i.e.
		If the taxes are not paid by that date, you will incur a penalty of 5% of the unpaid tax plus interest calculated at the rate of 1% per month on the principal and penalty.
		A revaluation is an update of all assessments in the island conducted under the direction of the Commissioner of Land Tax and carried out by valuers of this department.
	www.landtax.gov.bb /faqs.html (1707 words)

Try your search on: Qwika (all wikis)