Spring/Summer 1985, Vol 10, No 1

Abstract: In order to levy taxes fairly, clear guidelines need to be established for measuring the value of timeshare property. Current law does not provide tax assessors with a standardized way to measure this, but the development of a timeshare taxation system now is unfolding and could change the situation. This article examines the need to establish clearer guidelines for timeshare valuation and discusses the need to develop an equitable system for tax collection.