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Something between a Sleeper and Overnight Coach

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<p>[quote user="cx500"]</p> <p> </p> <div class="quote-header"> </div> <blockquote class="quote"> <div class="quote-user">Sam1</div> <div class="quote-content"> <div class="quote-header"> ......................</div> <p> </p> <p>The land that has been taken off the tax rolls for roadways, including the interstate highways, which make up approximately 2.5 per cent of the roadway miles in the United States, would be difficult if not impossible to value for current tax purposes.</p> <p>............................</p> <p> </p> <p> </p> </div> </blockquote> <div class="quote-footer"> </div> <p> </p> <p>What is so difficult about it?  The taxing authorities seem to have no problem determining an assessment value for the rail rights of way.  Just use the same metrics for roads.  Consider value of the land (adjacent use?), value of the improvements, especially bridges, number of lanes, traffic density.  These numbers are all immediately to hand at city hall.</p> <p>John [/quote]</p> <p>Taxing roadways would in effect require the government to tax itself.  It would be akin to school districts, municipal governments, etc. taxing themselves.  It does not make any sense.  It is not going to happen.</p> <p>An electric utility, for example, has a large, taxable property base. The taxing authorities have a difficult time assessing it for tax purposes.  </p> <p>In the Fortune 250 company that I worked for, we had 10 tax professionals that spent most of their time fussing with the tax appraisers over the fair market value of our property for tax purposes.  It is not a simple exercise. </p> <p> </p>
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