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Fiscal Disparities <br /> II <br /> <br />24 <br /> <br />In addition, personal property of public utilities is also ex- <br />cluded when computing fiscal capacity, yet is included in the <br />contributions pool. This treatment is inconsistent with that <br />of real property of the same type. While personal property <br />amounts are small metrowide, there are communities where <br />the value of personal property subject to property tax is rel- <br />atively significant. <br /> <br /> <br />