This study evaluated tax assessment A/S ratio values associated with agricultural land in North Dakota.
Valuation of agricultural land, Assessment ratios, Preferential assessment
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