Findings by various researchers suggest that ad valorem malassessments are best understood if one realizes their political consequences for assessing officials. High assessment dispersion often results from the assessors’ sensitivities to political influence. Also, political incentives may explain why researchers have found that traditional reforms are often not associated with greater assessment uniformity. This paper argues that because of three major factors, we should look to the courts for leadership in ensuring greater assessment uniformity. These three factors are: (1) political incentives that limit administration of property assessments; (2) a history which demonstrates an active reform role for the judicial branch; and (3) advances made in professional assessment practices. Specifically, it is proposed that courts: (1) expand their role in this litigation area; (2) use professionally accepted uniformity measures to gauge assessment practices; and (3) use a range of judicial remedies to ensure enforcement of their uniformity-seeking decisions.
