This paper explores (dis-)economies of scale in property value assessment via cooperative agreements among small tax assessing jurisdictions without consolidation. New York State incentivizes small neighboring towns to unify their assessment function while maintaining respective tax authority;...

This paper explores (dis-)economies of scale in property value assessment via cooperative agreements among small tax assessing jurisdictions without consolidation. New York State incentivizes small neighboring towns to unify their assessment function while maintaining respective tax authority;...