"The City of Harrisburg continues in the view that such a land value taxation system, which places a much higher tax on land than on improvements, is an important incentive for the highest and best use of land in already developed communities, such as cities. […] Moreover, the same two-rate system tends to discourage real estate speculators and others who would be inclined under normal conditions to tie up land tracts that could otherwise be used for development purposes. […] With over 90% of the property owners in the City of Harrisburg, the two-tiered tax system actually saves money over what would be otherwise a single rate system that is currently in use in nearly all municipalities in Pennsylvania. […] I should note that the City of Harrisburg was considered the second most distressed in the United States twelve years ago […] Since then, over $1.2 billion in new investment has occurred here, reversing nearly three decades of very serious decline. (Mayor Reed in a 1994 letter to Patrick J. Toomey)
Läs mer: Den tudelade fastighetsskatten i Harrisburg.