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324 2006 Annual Writing Contest Winner Improving Low Income Housing: Eliminating the Conflict Between Property Taxes and the LIHTC Program Adam McNeely Introduction The United States Housing Act of 1949 articulated the lofty goal of “a decent home in a suitable living environment for every American family.”1 In furtherance of this goal, the federal government implemented various programs, including the public housing program, rental assistance to tenannts and subsidies for privately owned rental...

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