Abstract
Geographical information systems (GIS) and geographic information are terms often referred to in the mass appraisal of property for taxation purposes. This chapter presents an informative and evaluative discussion on both the importance of geographic information and the benefits of GIS based computer-aided mass appraisal (CAMA) methodologies. It first provides a brief introduction to the concept of GIS. Then, the chapter presents an overview of the importance of location based data and the main concepts of GIS. The role of GIS for CAMA is further examined. The integration of GIS and CAMA makes it possible to improve the analytical capabilities of the appraisal methodology by providing a mechanism to view, query, manage and model the spatial data.
Original language | English |
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Title of host publication | A Primer on Property Tax: Administration and Policy |
Publisher | Blackwell |
Pages | 339-357 |
Number of pages | 19 |
ISBN (Print) | 9781405126496 |
DOIs | |
Publication status | Published - 1 Nov 2012 |
Externally published | Yes |
Keywords
- Appraisal
- CAMA
- Geographic information
- GIS
- Location
- Modelling
ASJC Scopus subject areas
- Business, Management and Accounting(all)