Abstract
AbstractUrban pressures on farm real estate taxes have led, in the last decade, to adoption of differential assessment of farmland in at least 16 states. Broadly speaking, the laws fall into three categories: Preferential assessment, deferred taxation, and restrictive agreements. The laws are analyzed both from the standpoint of tax policy and from the standpoint of development policy. In neither case is it possible, given the present state of knowledge, to conclude firmly that the laws are desirable or undesirable. The analysis does, however, suggest a number of potential problems which should be analyzed before decisions are made.
Sign-in/Register to access full text options 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callDisclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
