By Jaime S. Bumbarger. 114 Penn. St. L. Rev. 1003
There is perhaps no greater debate in America than the one surrounding taxes, whether it is at the national, state, or local level. While taxes serve the important purpose of funding government programs, they also bear quite a burden on taxpayers. For example, property taxes account for the majority of revenue for local governments across the country. Pennsylvania is no different. In 2000, property taxes accounted for nearly $10 billion of revenue in Pennsylvania, which was 30 percent of total local government revenues and 70 percent of all local government tax revenues. [keep reading]