Articles & books
Articles
- “In Defense of the Property Tax”, Journal of Multistate Taxation and Incentives, October 2013.
- “Ethical Issues Confronting The State And Local Tax Practitioner,” Institute For Professionals In Taxation [IPT] Advanced State and Local Income Tax School, Georgia Tech, Atlanta, GA, October 26 – 31, 2008.
- “Court Decisions Require Rethinking The Standard Approaches To Value Of Industrial Plants, Integrated Steel Plants, Oil Refineries, Office Laboratory Facilities and Drug Store Chains,” International Association of Assessing Officers [IAAO] 27th Annual Legal Seminar, San Francisco, CA., November 30 – December 1, 2006.
- “Contemporary Valuation Issues As They Relate To Ad Valorem Taxation – Case Studies,” American Society Of Appraisers International Conference, Brooklyn, NY, August 1, 2006.
- “Walking The Ethical Tightrope,” Institute For Professionals In Taxation [IPT] 30th Annual Conference, Huntington Beach, CA, June 25 – 28, 2006.
- “Property Tax Reform,” The Tenth Annual Multistate Tax Institute National Tax Conference, University of Wisconsin at Milwaukee, June 22, 2006, Section 7, p. 1.
- Courts Weigh in on Highest and Best Use and other Valuation Issues,@ Journal of Multistate Taxation and Incentives, January 2001.
- The Impact of Global or Trophy Real Estate Purchases on Real Property Taxes and The After Acquisition Consequences on Asset Values and Personal Property Taxes and Contingency Audit Fees are Against Public Policy,@ Proceedings of the Institute on State & Local Taxation, Georgetown University Law Center, Continuing Legal Education Division, Washington, D.C., 1991.
- Tenants of Partial Leases Must Ensure Their Right To Contest An Assessment,@ Journal of Multistate Taxation; (March/April 1991), Volume 1, Number 1.
- New Jersey Tax Service (Matthew Bender) ‘30.01 et seq., AState Business Personal Property Tax,@ (1986 & Supp. 1987).
- Judicial Review,@ Chapter 75, Real Property Tax, with John Garippa, New York Tax Service, Vol. 3, 1985, Matthew Bender, New York, N.Y.
- “Appraisals – Use To Determine Fair Market Value in Tax-Oriented Partnerships and Other Transactions,@ Chapter 57, New York University Forty-Third Annual Institute on Federal Taxation, 1985, Matthew Bender, Albany, N.Y.
- Value Concepts in Property Taxation and Cost Approach as Applied to Real Estate, Machinery and Equipment and Unitary Value Concepts, with Alexander L. Hazen, @New York University, Proceedings of the Second Annual Institute on State and Local Taxation and Conference on Property Taxation, New York City, 1983. Also published in Patrick J. Rohan’s Real Estate Tax Appeals, Vol. 8, Real Estate Transactions, Chapter 8, Valuation of Real Property For Ad Valorem Tax Purposes, 1984, Matthew Bender and Company.
- Effect of the Trend Toward Requiring Assessment of Realty at Market,@ Journal of Taxation, (January, 1978), Volume 48, Number 1.
- Assessment Procedures in New Jersey,@ Aspects of Assessment in Ontario, (Fall, 1973, No. 12), Ministry of Revenue, Toronto, Canada.
- Mock Trial Depicting Ad Valorem Property Tax Appeal,@ Proceedings of the Sixty-Fifth Annual Conference of the National Tax Association, Washington, D. C., (1972).
- Property Taxes in the U. S. and the Equalization Problem,@ Assessor’s Journal, (January, 1971), Volume 5, Number 4.
Books
- Property Tax Manual: Strategies and Techniques for Reduction and Control, Prentice-Hall, Inc., Englewood Cliffs, New Jersey (1979).
- Institute for Professionals in Taxation, Atlanta, GA, Editor: Property Taxation, (1st Ed. 1987, 2nd Ed. 1993 & 3rd Ed. 2004); Sales and Use Taxation (1st Ed. 2004).