May 1, 1980 Tax Review: Property Taxation: Classifying Types of Property to Differentiate Burdens C. Lowell Harriss C. Lowell Harriss Print this page Subscribe Support our work Download Tax Review: Property Taxation: Classifying Types of Property to Differentiate Burdens Executive SummaryProperty tax classification, usually aimed at lowering tax burdens on homeowners and farmers, can have long-run effects detrimental to the interests of the very groups it was designed to aid, says Professor Harriss in this essay. Topics Property Taxes
