Explains the origins, key features, and implementation of use-value assessment (UVA) programs in property taxation in the United States during the last half-century. Intended audience consists of academics who study public finance, agricultural and land economics, urban economics and regional...

Activity locations such as work locations or leisure facilities are not uniformly distributed geographically. Also, the travel access to different locations is not uniform. It is plausible to assume that locations with easier access to other activity locations are more attractive than locations...