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- Title
IOWA'S PROPERTY TAX SYSTEM AND THE AGRICULTURAL TIE: EFFECT ON LOCAL GOVERNMENT REVENUE GENERATION.
- Authors
Hopkins, Brad
- Abstract
The article focuses on the effect of property tax system and agricultural tie of Iowa on the revenue generation. Agricultural properties assessed using a productivity formula is based on the generation of net farm income. The effect of agricultural land inflation on property taxes is limited by the Iowa legislature. The agricultural tie and the productivity formula shift the tax burden from agricultural property to commercial property and reduce tax revenues for local governments.
- Subjects
IOWA; PROPERTY tax; TIE-ins (Marketing); AGRICULTURAL productivity; FARM income; PRICE inflation; COMMERCIAL real estate; GOVERNMENT revenue
- Publication
Drake Journal of Agricultural Law, 2012, Vol 17, Issue 2, p449
- ISSN
1086-3869
- Publication type
Article