Libraries at University of Nebraska-Lincoln


Document Type


Date of this Version



Thesis (M.A.)—University of Nebraska—Lincoln, 1953. Department of Agricultural Economics.


Copyright 1953, the author. Used by permission.


This study deals primarily with the payment system provided for in the Flood Control Act of 1946 as it affects Harlan County in Nebraska. Approximately 8.5 per cent of Harlan County’s land area has been removed from the realty tax base, for construction of the Harlan County Dam and Multiple-Purpose Reservoir. The study is an attempt to estimate what the tax loss has been in the county, to determine to what extent payments under the Flood Control Act will make up this tax loss, and to determine if the distribution of these payments is such that it best meets the needs of the various local government units.

From the findings of this case study of the impact of the Harlan County Dam and Reservoir on Harlan County taxation, recommendations are made for the development of a general policy of payments in lieu of taxes to local governments affected by reservoir acquisitions.

Advisors: Norris Anderson and Kris Kristjanson