agricultural economics, property tax, ag land values
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.
Department of Economics, South Dakota State University
Number of Pages
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.