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


Copyright 1953, the author. Used by permission.


Inequitability of the assessment of farm land in Nebraska has long existed. Though several studies have been made in an attempt to correct this situation, no effort has been made to study the effect of location and farm buildings on the price of farm land.

It is granted that the property tax may be inequitable in itself. However, as long as the state statues provide that property shall be taxed, it is desirable that the tax be made as equitable as possible.

A sample of 71 farmers in Saunders County were interviewed, to determine what factors have the greatest influence in determining the price of land. It was found that the factors which exert the greatest influence on the price of land are soil productivity, buildings and location.

Advisor: Howard W. Ottoson