June 3, 1971
Page 17761
PROPERTY TAXATION: A STUDY BY THE CONGRESSIONAL RESEARCH SERVICE
Mr. MUSKIE. Mr. President, the Subcommittee on Intergovernmental Relations, Senate Committee on Government Operations, has released for public use a committee print entitled, "Property Taxation: Effects on Land Use and Local Government Revenues."
This is a background study prepared for the subcommittee by the staff of the Congressional Research Service. It is a very thorough paper reviewing the shortcomings of present property taxation policies and practices as they affect Government revenues and land use, and it examines in depth some of the major intergovernmental relations involved. It also explores alternative methods of property taxation and methods of making such a tax more efficient and equitable.
Copies of the study will be made available upon request to Members of Congress, congressional committees, and officials of Federal, State, and local governments, as long as the subcommittee's supply lasts. Copies are also on sale at the U.S. Government Printing Office.