There is, however, strong justification for enacting modifications in the structure of the property tax and seeking means of strengthening its administration. Historical trends are of special interest when studying the property tax because it has survived with few modifications during a period of changing economic conditions. Since its adoption in Colonial times, the nation's economy has passed from the agricultural to the present industrial stage. Many of today's property tax problems are related to those gradual changes in the economy of the country and in the needs of its citizens. These aspects of the property tax are also related to the main topic of this thesis—equity in the assessment of farm land.
Number of Pages
South Dakota State University
Patterson, Donald Dean, "An Appraisal of the Use of Soil Survey Information as the Basis for Valuing Land for Tax Purposes in Spink County, South Dakota" (1964). Agricultural Experiment Station Agricultural Economics Pamphlets. 130.