I thought this was interesting. It's dated May 1996, but I am sure it takes on the same meaning.

The report includes:

INTRODUCTION: HOW POPULAR IS PROPERTY TAX RELIEF?
Contradictory Views Of Property Taxes
What This Paper Does

THE ROLE AND USEFULNESS OF THE PROPERTY TAX
Historic Origins
Evolution in the United States
Recent History

THE PROPERTY TAX IN PUBLIC FINANCE 101
Alternative Tax Bases
Objections To Each Choice Of What To Tax
All Taxes Are Bad

WHY NEARLY EVERYBODY HATES THE PROPERTY TAX
The Least Popular State and Local Tax
Target Of Opportunity
Objections From Tax Spenders
Adding It Up

WHY NEARLY EVERYBODY LOVES THE PROPERTY TAX
Expert Opinion
Bases For Experts' Preferences
Tax Study Commissions
The Problem Is With The Alternatives
Some State Officials Want More Spending
Many Tax Cut Priorities Are Different

WHAT'S HAPPENING IN THE STATES

SHOULD RELIANCE ON PROPERTY TAXES BE REDUCED?
Introduction
Comparing Property Tax Burdens
Eliminating Low Property Tax States
Eliminating States That Have Already Dealt With High Property Taxes
Eliminating States With Extraordinarily High And Low Tax Burdens
Dealing With The "Missing Tax"
Property Tax Reduction Candidates

IMPROVING THE PROPERTY TAX
Handling Property Tax Issues In Legislatures

ATTACHMENT A: BUSINESS AND THE PROPERTY TAX

Economic development considerations have their place in tax policy, but are relevant to only a portion of property taxes paid by business.

Business property taxes are usually the major culprit in causing fiscal disparities among local governments, particularly in school finance. They can often be more easily be attacked by property tax policy than by trying to force consolidation of local governments or by (usually expensive) attempts to buy school finance and other equalization with state money.

Although there may be political advantages, there is no significant economic advantage to be gained by taxing commercial rental residential property at higher rates than owner-occupied residential property.

Many important business property tax issues are too unique to specific states and too complex for summary consideration.

ATTACHMENT B: SOME SUGGESTED DOS AND DONT'S

Do Defend Local Tax Bases
Do Dramatize Your Problems With Proposals To Create New Loopholes By Insisting On Common-Sense Safeguards
Do Not Get Sucked Into Discussions Of Tax Policy When The Issue Is Spending
Do Seize Opportunities To Broaden The Tax Base
If You Really Favor Tax Reform, Do Not Try for Consensus
http://www.financeproject.org/property.html