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assessed values assessment practices assessment ratios assessors average Baltimore Bloomfield book value Boston Boston property building businessmen capital Chapter Chicago Cincinnati cities CM CM comparing taxes Conn Connecticut considerations estimate exemption expansion factors Federal taxes figures gross receipts tax Hartford higher hypothetical firms Illinois Indiana Indianapolis industrial growth industrial property industrialists influence interviews investment Jersey Kankakee Leominster levy location decisions lower machinery and inventories market value Maryland Massachusetts Route 128 ment method municipal Needham negotiation North Bend official Ohio operations Pawtucket Pennsylvania Economy League percentage personal property plant profits property taxes purchases ranking real estate realtors realty reported Research residential result revenue Rhode Island sales tax sample Smithfield Sparrows Point Speedway suburbs survey Table tax burden tax changes tax climate tax comparison tax costs tax rate tax structure taxation taxes in Massachusetts taxes paid taxpayers tion towns typical Urban Centers valuation York