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Fundamentals of land prices in the urban fringe and their effect on use -value assessment tax expenditures

Marlon Frandsen Griffing, University of Nebraska - Lincoln


This dissertation investigates the relationship between the market value of land in agricultural use in the fringe of an urban area and the distance a given parcel lies from the urban area's central business district. A theory asserting the relationship is nonlinear is tested using data sets from two Nebraska counties. The empirical results confirm the theory's hypotheses. Because agricultural land is often assessed preferentially at use value for property tax purposes, this finding provides insights into the tax expenditures caused by use-value assessment. It also has implications for evaluating the efficiency of use valuation in slowing conversion of agricultural land to urban uses and the subsidization of one class of landowners by other classes. ^

Subject Area

Economics, General

Recommended Citation

Griffing, Marlon Frandsen, "Fundamentals of land prices in the urban fringe and their effect on use -value assessment tax expenditures" (2000). ETD collection for University of Nebraska - Lincoln. AAI9967372.