This is a preview. Log in through your library . Abstract The water-law doctrine of prior appropriation, developed in Colorado in the late 1800s, has received much scholarly attention, due to the ...

National Tax Journal, Vol. 58, No. 2 (June, 2005), pp. 247-260 (14 pages) A number of economists have argued that a property tax with a lower rate applied to improvement values than to land values is ...