A platform for research: civil engineering, architecture and urbanism
A platform for research: civil engineering, architecture and urbanism
Risk-Based Taxation of Hazardous Land Development
Planning scholars have argued that property owners who develop land in hazardous areas, and thereby impose costs on their communities for emergency planning and disaster recovery, should pay their fair share of those costs. We describe a method of allocating such costs for hurricanes based on relative risk and apply it to Lee County, Florida. While the impact on most property owners is likely to be modest, we show that a risk-based assessment can achieve tax benefit equity and be the means of financing local government costs of disaster response and recovery not covered by federal and state disaster aid.
Risk-Based Taxation of Hazardous Land Development
Planning scholars have argued that property owners who develop land in hazardous areas, and thereby impose costs on their communities for emergency planning and disaster recovery, should pay their fair share of those costs. We describe a method of allocating such costs for hurricanes based on relative risk and apply it to Lee County, Florida. While the impact on most property owners is likely to be modest, we show that a risk-based assessment can achieve tax benefit equity and be the means of financing local government costs of disaster response and recovery not covered by federal and state disaster aid.
Risk-Based Taxation of Hazardous Land Development
Deyle, Robert E. (author) / Smith, Richard A. (author)
Journal of the American Planning Association ; 66 ; 421-434
2000-12-31
14 pages
Article (Journal)
Electronic Resource
Unknown
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