Abstract
This paper has attempted to identify the factors affecting agricultural differential assessment legislation. State characteristics that were determined to be important in determining the type of legislation enacted were population density, amount of land in farms, level of property taxes, median income, farm income, age distribution, education, and recreational and other personal travel. Discriminant analysis based on these factors allowed correct classification of eighty percent of all states with one of the three types of differential assessment laws. High levels of farm income and education were found to be associated with preferential assessment laws. High levels of property taxes, median income, percentage of the population over sixty-five, and in-state household trips appeared associated with restrictive agreement laws.
Published Version
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