taxation, soil survey, land valuation, taxes
The responsibility of assessing farm real estate for taxation purposes falls to the tax assessor. Even though most assessors have a sincere desire to achieve an equitable relationship between individual farms, justifiable criticism has been directed against the present taxation procedure for many years. Too often determination of the assessed value of rural property has been based upon average values for an area and upon the management of land rather than on such basic factors as types of soils, location and accessibility. Some farmers have decided against making improvements to the farmstead, such as a needed paint job or repair of buildings because well-kept buildings invite further taxes. However, it is difficult for a good farmer not to keep his fields in good condition and appearance. Good management often can make poor land appear better than good land under poor management. It is in cases of this sort that the assessor may tax the better management.
South Dakota State State College of Agriculture and Mechanic Arts, Agricultural Experiment Station
Klingelhoets, A. J. and Westin, F. C., "Soil Survey and Land Valuation for Tax Purposes" (1954). Agricultural Experiment Station Circulars. 106.