文章基本信息

标题：COUNTY LEVEL TAXABLE AGRICULTURAL LAND VALUES IN NORTH DAKOTA: COMPARING THE GROSS REVENUE APPROACH WITH VALUES BASED ON RENTAL VALUES
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作者：Aakre, Dwight G. ; Haugen, Ronald H.
期刊名称：Journal of Food Distribution Research
印刷版ISSN：0047-245X
出版年度：2002
期号：SUPPL
出版社：Food Distribution Research Society
摘要：Land values calculated with the current North Dakota agricultural land valuation model were compared with values calculated by capitalizing the average cash rent for each county. Results showed there was a significant difference in cropland values, but there was no significant difference in non-cropland values. Land values for the 2000, 2001, and 2002 assessments were compared.
关键词：land valuation model;property taxes;North Dakota