Bulletin No.
300
Document Type
Bulletin
Department
Agricultural Economics Department
Description
For generations writers on public finance both at home and abroad have investigated, recognized, and heartily condemned the assessment inequalities and resultant unfairness and injustice of the general property tax. Yet, in spite of the fact that experts universally condemn its administration, the property tax probably will continue to exist through future generations and continue to form the backbone of the tax system. Although the present study merely substantiates that which is universally known about property taxes, those who have carried on the research feel that in such states as South Dakota, where relatively little research has been done on local problems of taxation, and where the burden of the property tax rests so heavily upon agricultural wealth and income, a statistical check is well worthwhile. Purposely, this bulletin handles its collected data in a conservative manner. If a thoroughgoing check could have been made in every county, the analysis no doubt would have indicated some conditions more inimical to efficient assessment than those shown throughout this bulletin.
Keywords
farm assessment, land value, agricultural economics, farm inequality
Pages
39
Publication Date
3-1936
Type
text
Format
application/pdf
Language
en
Publisher
South Dakota Experiment Station, South Dakota State College of Agriculture and Mechanical Arts
Recommended Citation
Westbrook, R.B. and Strand, N.V., "Inequalities Arising from the
Assessment of Farm Real
Estate In South Dakota" (1936). Research Bulletins of the South Dakota Agricultural Experiment Station (1887-2011). 300.
https://openprairie.sdstate.edu/agexperimentsta_bulletins/300