Date of this Version
Hinman, Eleanor H. (1935) Sales value and assessed value of Nebraska farm land: 1921-1934 (Research Bulletin: Bulletin of the Agricultural Experiment Station of Nebraska No. 77)
How to secure just and equitable estimates of the value of farm land as a basis for taxation has always been a vexatious problem. The existing assessment law in Nebraska went into effect April 1, 1921. The present study attempts to show how the assessed valuations of farm real estate made under that law compare with the actual sales value of the farms sold during the 13 years ending March 31, 1934. The data used in this study include records of 35,753 tracts of farm land in 93 Nebraska counties sold during the 13 years ending March 31, 1934.