Thesis (Ph. D.)--University of Wisconsin--Madison, 1943. / Typescript. Vita. eContent provider-neutral record in process. Description based on print version record. Includes bibliographical references (leaves 268-280).

The purpose of this thesis is two fold: first, to focus attention on the problems of urban expansion and the trend towards suburban living and secondly, to investigate a technique which could be used by semi-rural municipalities to control one of the problems of suburbanization, that of premature conversion of farm land to non-farm uses. Many techniques are presently used to control land use and urban development in municipalities in transition from a rural to an urban character, but generally, these techniques have failed to protect farm land from premature conversion to non-farm uses. The technique examined in this thesis is that of financial control as exercised through property taxation. After substantiating the increasing demand for land for urban uses, a brief examination of the forces which regulate the supply and demand of land is presented to aid the understanding of the principle of highest and best use as applied to competing land uses. This illustrates the cause for the premature conversion of farm land to non-farm uses. An examination is made of the conversion of farm land to non-farm uses with emphasis on premature conversion and the economic and social costs which arise from this conversion. In view of the increasing rate of conversion of farm land to non-farm uses and the costs which can be attributed to premature conversion of farm land, it becomes evident that a technique which will protect farm land from premature conversion should be implemented. By studying the ways and means currently available for the control of land use and land development by a public agency, it is found that the regulations do not protect farm land from premature conversion to non-farm uses. Since financial control of land use exercised through taxation is not used to any appreciable degree by municipal governments, the relationship of land use and property tax is studied. In this evaluation, particular attention is placed on the effect of property taxes on farm land. This leads to the conclusion that high property taxes can force land into a more intensive use. As a result of this conclusion, it is proposed that a reduction in farm property taxes would protect farm land from premature conversion to non-farm uses. Rather than use an arbitrary tax rate to lower farm taxes, the tax rate is related to the cost of services provided for farm property. Using 1961 data collected from The Corporation of The Township of Richmond, a 'rural-urban' municipality adjacent to the City of Vancouver in British Columbia, it is shown by apportioning the municipal revenues and expenditures to farm and non-farm property that a tax rate related to the cost of services provided for farm land would reduce the farm taxes. The reduction in taxes is then related to the farm land income, which is measured by farm land rental values, to determine the effect it would have in protecting farm land from premature conversion to non-farm uses. An analysis of the farm land income shows that the net return to farm land is comprised of tangible and intangible elements. The tangible or monetary return to the farm land is low when compared with the return available from other low risk investments. Thus, it appears that the intangible returns such as the value as a homesite, the possibility of a capital gain and the prestige of land ownership are greater than the economic returns. From this it is concluded that a reduction in farm taxes arising from relating the tax rate to the cost of services provided for farm property may, depending upon the taxation system, encourage farm land owners to keep their land in farm use, but would not protect farm land from premature conversion to non-farm uses. / Applied Science, Faculty of / Community and Regional Planning (SCARP), School of / Graduate

Thesis (doctoral)--Universität Münster.

Thesis (doctoral)--Universität Freiburg in der Schweiz, 1949. / Includes bibliographical references (p. 117-126).

Thesis (Ph. D.)--University of Wisconsin, 1913. / Bibliography: p. 112-113.

This thesis examines the general subject of real estate property taxation and the specific problem of evaluating the consequences of certain taxation policies. The administration of real estate property taxation in North America is examined by means of a literature review. Particular emphasis is placed on the criticism that has been directed at the tax on the basis of administration and the nature of the tax. The problem of non-uniformity of taxation and its consequences is examined in great detail. The sources of the problem and proposed remedies are reviewed and the methods of analysis are subjected to a critical analysis. The economic characteristics of real estate property taxes are analyzed, drawing particular attention to the difference between the effects of a tax on land and a tax on improvements. Taxes on land and improvements are evaluated in terms of their effects on property values, rents, investment decisions and development. Land assessment practices in a residential-business transition zone adjacent to the central business district in Regina are examined in detail, relating the assessed values to estimated market values. Assessed land values, expressed as percentages of estimated market value in the transition zone are compared to assessed land values in developing residential subdivisions also expressed as a percentage of the estimated market value. Land assessment rates in the transition zone are adjusted to approximately the same percentage of estimated market value as the land assessment rates in the developing subdivisions and the effect of this change on the distribution of taxes is calculated. The effects of the redistribution of taxes are evaluated using economic and real estate property taxation theories. The examination is limited to a qualitative analysis due to the lack of data which prevents the formulation of mathematical models that are capable of making quantitative predictions. In conclusion, although the methods employed to analyze the under- assessment of land in one part of the city do provide some indication of the consequences of the policy, the inability to make quantitative judgments limits their application as policy implementation tools. / Applied Science, Faculty of / Community and Regional Planning (SCARP), School of / Graduate

No description available.

Thesis (M.S.)--Oregon State University, 1992. / Typescript (photocopy). Includes bibliographical references (leaves 75-78). Also available on the World Wide Web.

Originally presented as the authors̓ thesis, cologne. / Includes indexes. Includes bibliographical references (p. 278-289).

Originally presented as the authors̓ thesis, cologne. / Includes indexes. Bibliography : p. 278-289.