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Concern over the nature and extent of local property tax rate variation is not uncommon. Yet published empirical evidence is practically nonexistent. This is especially so when intrajurisdictional comparisons are made. This study was undertaken to shed light on this issue as it relates to census tracts and housing markets in the City of Omaha.

The general conclusions of the study suggest : (1) there exists substantial inequality in the levying of property taxes between housing market areas, hereafter referred t o as HMA's, (2) there is a lack of uniformity in tax assessments, and (3) the property tax , as now administered, is discriminatory and tends to undermine and reduce the capability of an area to improve the quality of its housing stock.

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