Title
Considerations for rollback provisions for South Dakota's use-value assessment of agricultural Lands
Bulletin No.
638
Document Type
Bulletin
Department
Department of Economics
Description
The assessment of agricultural lands in South Dakota must be based on its use-value or productivity in agriculture rather than full market values. Suggestions have been made that the law should include rollback provisions to discourage speculative land purchases and to control urban sprawl.
How effective are rollback provisions in achieving these ends? How are farm and nonfarm taxes affected by these provisions?
This research bulletin develops a decision making framework for this public affair issue . The purpose is to educate rather than to advocate a particular solution.
Keywords
South Dakota agricultural lands roll-back provisions, agriculture use-value taxation
Pages
17
Publication Date
12-1975
Type
text
Format
application/pdf
Language
en
Publisher
South Dakota Agricultural Experiment Station, South Dakota State University
Recommended Citation
Morse, G., "Considerations for rollback provisions for South Dakota's use-value assessment of agricultural Lands" (1975). Research Bulletins of the South Dakota Agricultural Experiment Station (1887-2011). 643.
https://openprairie.sdstate.edu/agexperimentsta_bulletins/643