Bulletin No.
639
Document Type
Bulletin
Department
Department of Economics
Description
Property taxes for agricultural lands continue to be a source of concern to both agricultural producers who must pay them and local units of government which depend upon this revenue. Recently attention has focused on the assessment criteria for agricultural lands. Should the assessment of agricultural lands be based on market values or productivity? If productivity is used, what estimation procedure should be used?
This research bulletin puts these public affairs questions in a decision making framework. 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
20
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., "Alternative Evaluation Procedures for South Dakota Use-Value Assessment of Agricultural Lands" (1975). Research Bulletins of the South Dakota Agricultural Experiment Station (1887-2011). 644.
https://openprairie.sdstate.edu/agexperimentsta_bulletins/644