Because of institutional deficiency,many American cities have been facing the hardship of vast vacant,abandoned,foreclosed properties and their secondary problems within various fields like economic,social,and public safety.In order to address these problems,in 1971,the first land bank was established by City of St.Louis,Missouri.Since then,many other shrinking cities have established similar agencies and have realized great achievement with escalating social impact.This paper mainly focuses on the following issues:tracing the evolution of land bank;analyzing the operational mechanism by taking Genesee County Land Bank as an example;probing into tax recapture,tax increment funding and various other federal and local funding that greatly affect land bank's operation;and evaluating the assets and liabilities of land bank.Considering the fact that China lacks effective and efficient methods on dealing with vacant and abandoned properties,American land bank's experience may offer good suggestions to China's corresponding legislation and authorities.%由于制度缺失,不少美国城市难以应对大量物业的空置、废弃与止赎问题以及次生的经济、社会与公共安全等问题.为了应对上述问题,密苏里州圣路易斯市于1971年创立了全美第一家土地银行.随后,众多收缩城市也相继成立了类似的机构并已取得了良好的成效,土地银行在美国的影响力正在不断扩大.本文追溯了美国土地银行的发展历程,以密歇根州杰纳西县土地银行为例,剖析了土地银行运营机制,探完了税收返还机制、税收增额融资制度以及各类联邦与地方基金等在土地银行实现收支平衡中所起的作用,最后评价了土地银行的功过.鉴于我国尚未拥有应对空置与废弃物业的有效措施,借鉴美国土地银行的经验,可以为我国完善法律法规以及设立相关机构提供参考.
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