A spatial evaluation of agricultural property tax inequity associated with productivity-based assessments

Authors

Steven Shultz, University of Nebraska-Omaha
Nicholas Schmitz, North Dakota State University
Jay Leitch, North Dakota State University

Abstract

This study evaluated tax assessment A/S ratio values associated with agricultural land in North Dakota.

First Page

53

Last Page

65

Keywords

Valuation of agricultural land, Assessment ratios, Preferential assessment

Recommended Citation

Shultz, S., Schmitz, N., & Leitch, J. (2006). A spatial evaluation of agricultural property tax inequity associated with productivity-based assessments. Journal of Property Tax Assessment & Administration, 3(3), 53-65. Retrieved from https://researchexchange.iaao.org/jptaa/vol3/iss3/5