A sample of agricultural parcels in Salt Lake County, Utah was analyzed to determine the effects on assessed values and per acre taxes under alternative assessment methods; assessment according to market value or agricultural value (preferential treatment).
The assessed value changes and tax shifting between all classes of taxable property in the county were calculated with and without the preferential assessment of agricultural land and at assessment levels equalized for all classes.
Variations in assessed value, agricultural and market values and assessment ratios were analyzed for the parcels in the sample by location and size of the parcel, present use, occupation of the owner, and the degree of development of the surrounding land.
Under preferential treatment the total assessed value of agricultural land would not be lower than the 1967 level. Farm land qualifying for preferential treatment would have lower per acre taxes.
| Identifer | oai:union.ndltd.org:UTAHS/oai:digitalcommons.usu.edu:etd-5285 |
| Date | 01 May 1968 |
| Creators | Degiorgio, Fred |
| Publisher | DigitalCommons@USU |
| Source Sets | Utah State University |
| Detected Language | English |
| Type | text |
| Format | application/pdf |
| Source | All Graduate Theses and Dissertations |
| Rights | Copyright for this work is held by the author. Transmission or reproduction of materials protected by copyright beyond that allowed by fair use requires the written permission of the copyright owners. Works not in the public domain cannot be commercially exploited without permission of the copyright owner. Responsibility for any use rests exclusively with the user. For more information contact Andrew Wesolek (andrew.wesolek@usu.edu). |
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