Which assumption does the Benefit view of the property tax rely on?

The Benefit view of the property tax relies on the assumption that people and businesses will move to locations that provide the appropriate benefits relative to the taxes they pay. This perspective posits that property taxes should correlate with the benefits received from local government services, such as education, infrastructure, and public safety. Essentially, individuals and businesses assess the return on investment from the taxes they contribute, influencing their choice of location based on the perceived value of these benefits.

This view reinforces the idea that property owners should be willing to pay taxes if they believe the services they receive in return are beneficial and valuable, promoting a direct relationship between taxation and the community's desirable attributes.