Analysis of Agricultural Assessment Sales Ratios for Property Tax Purposes During Changing Trends in Land Values

Larry L. Janssen, Mark Edelman and Cindy Swinson

No 232162, Economics Staff Papers from South Dakota State University, Department of Economics

Abstract: 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.

Keywords: Agricultural and Food Policy; Agricultural Finance (search for similar items in EconPapers)
Pages: 16
Date: 1985-08
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Persistent link: https://EconPapers.repec.org/RePEc:ags:sdsusp:232162

DOI: 10.22004/ag.econ.232162

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