An Appraisal of the Use of Soil Survey Information as the Basis for Valuing Land for Tax Purposes in Spink County, South Dakota

Document Type

Thesis - Open Access

Award Date


Degree Name

Master of Science (MS)




Since about 1900, prominent writers in the field of public finance have found justifiable reason for condemning the general property tax. Many of its deficiencies are inherent in its basic nature while others arise from problems of administration. It is even doubtful that land should be deleted from the property tax base because of the windfall gains that would screw to present landowners. There is, however, strong justification for enacting modifications in the structure of the property tax and seeking means of strengthening its administration. In the case of tax, fiscal trends and tax-income relationships are also useful from the standpoint of analyzing current problems and in policy formulation. Historical trends are of special interest when studying the property tax because it has survived with few modifications during a period of changing economic conditions. Since its adoption in colonial times, the nation’s economy has passed from the agricultural to the present industrial stage. These aspects of the property tax are also related to the main topic of this thesis equity in the assessment of farm land.

Library of Congress Subject Headings

Property tax
Spink County (S.D.)


Includes bibliographical references



Number of Pages



South Dakota State University

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