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Mortgages -- Oregon -- Effect of assessment uniformity on, Property tax -- Law and legislation -- Oregon, Mortgage credits

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20 pages


This paper examines the capitalization effect of mortgages with favorable terms on the coefficient of intra-area dispersion (COD), the statistic commonly used to measure assessment uniformity. Regression analysis using data from the 1982 Census of Governments indicates that as much as one third of the value of the 1981 state-level CODs can be attributed to the capitalization effects of financing rather than assessment performance. Post-1982 improvements in uniformity can be expected in light of the sharp decline in non-standard sources of mortgage credit.


Catalog Number SR012. A product of the Center for Urban Studies, Nohad A. Toulan School of Urban Studies and Planning, Portland State University.

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