摘要:This report summarizes the results of theNorth Dakota Land Valuation Model. Thismodel is used annually to estimate average landvalues by county, based on the value ofproduction produced on that land. The countyland values developed from this procedure formthe basis for the 2001 valuation of agriculturalland for assessment of real estate taxes. Theaverage all land value from this analysis ismultiplied by the total acres of agricultural landon the county abstract to determine eachcounty's total agricultural land value. The StateBoard of Equalization compares this value withthe total value assessed to agricultural propertyin each county. Each county is required by statestatute to assess a total value of agriculturalproperty within 5 percent of this value.