Abstract
As traditional barriers in our economy continue to erode, once clear distinctions in industries, such as finance, telecommunications, and the media, are becoming blurred. Similarly, government and industry are combining forces in many non-traditional arenas. Consequently, the commercial use of government property is expanding rapidly. Although the existence of private interests in public grazing lands, forests, harbors, and airports is not new, public property is now being devoted to a myriad of expanded private uses. Resort hotels, research parks, office complexes, warehouses, and other traditional private sector improvements are being erected on public lands and titled to the government.' The primary reason for this phenomenon is that government has something valuable to sell: its property tax exemption.
DOI
https://doi.org/10.63140/l-m2egf82e
Recommended Citation
Swain, John A.
(2001)
"The Taxation of Private Interests in Public Property:
Toward a Unified Theory of Property Taxation,"
Utah Law Review: Vol. 2000:
No.
3, Article 1.
DOI: https://doi.org/10.63140/l-m2egf82e
Available at:
https://dc.law.utah.edu/ulr/vol2000/iss3/1