Few proposals regarding the sticky problem of slums and taxes can be said to be new. Yet, one of the oldest ideas, that of shifting part of the real property tax burden from buildings to land as a means of eliminating city slums, has received recent endorsement from individuals whose aims and influence combine to give it, if not youth itself, a new lease on life.
David C. Harrison,
Housing Rehabilitation and the Pittsburgh Graded Property Tax,
Duq. L. Rev.
Available at: https://dsc.duq.edu/dlr/vol2/iss2/4