Developments in valuation and assessment: an Australian case study.

Purpose – Spatially enabled taxation systems provide public policy makers in Australia with a conundrum. For the Valuers General who provide the fiscal cadastre for the taxation system, spatial enablement could lead to a central role in State Government taxation or to a sidelined role. This paper aims to address this issue. Design/methodology/approach – The paper uses a survey of Valuers General. Findings – The paper establishes the current extent of adoption of spatially enabled taxation systems, identifies current provision and uses of valuation data and explores possible future provision and uses of such data. Research limitations/implications – The sample size for survey may limit its use elsewhere. Practical implications – The paper concludes that further integration and a unified national policy approach would be preferable. Originality/value – The first published paper to establish the current extent of adoption of spatially enabled taxation systems and to identify current provision and uses of valuation data in Australasia. [ABSTRACT FROM AUTHOR]