>  Mr. Brandt here:  Nice theory, but the flaw in it is that 
>  higher valuations have to be proven by the assessor in court 
>  if they are challenged by property owners.  And they are. 

This counterargument works only if all property owners
challenge their assessments.  If some fraction do not
then my theory holds.  Businesses make "billing" errors
all the time; it's a time honored strategy.

>  Another flaw is that the city wouldn't have been cutting 
>  valuations on downtown office towers for the last several 
>  years if revenue need was the driver.

I thought that the title of the post was "Skyscraper 
valuations going up." ;-)

I think that the most important question is the relationship
between the revenue and debt curves.  Do you have an answer?

Michael Atherton
Prospect Park

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