Document Type
Article
Publication Date
8-1-1985
Keywords
agricultural economics, property tax, ag land values
Abstract
Assessment sales ratios are used to "equalize" property tax assessments. Mean soil productivity ratings did not indicate differences between productivity of land sold and all land in the counties examined during periods of rising and declining agricultural land values. Regression results did not indicate underassessment of more productive land in the counties considered.
Publisher
Department of Economics, South Dakota State University
Series Number
85-9
Number of Pages
16
Recommended Citation
Janssen, Larry; Edelman, Mark; and Swinson, Cindy, "Analysis of Agricultural Assessment Sales Ratios for Property Tax Purposes During Changing Trends in Land Values" (1985). Economics Staff Paper Series. 35.
https://openprairie.sdstate.edu/econ_staffpaper/35