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Article
Analysis of Agricultural Assessment Sales Ratios for Property Tax Purposes During Changing Trends in Land Values
Property Tax Journal (1986)
  • Larry L. Janssen
  • Mark Alan Edelman, South Dakota State University
  • Cindy Swinson
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. 
Publication Date
1986
Publisher Statement
This is a staff paper of an article from Property Tax Journal. 5(1):1-10, Mar 86.
Citation Information
Larry L. Janssen, Mark Alan Edelman and Cindy Swinson. "Analysis of Agricultural Assessment Sales Ratios for Property Tax Purposes During Changing Trends in Land Values" Property Tax Journal Vol. 5 Iss. 1 (1986) p. 1 - 10
Available at: http://works.bepress.com/mark-edelman/77/