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- Title
Use-Value Assessment Legislation in the United States.
- Authors
Barlowe, Raleigh; Ahl, James G.; Bachman, Gordon
- Abstract
Since world war II the United States has experienced a suburbanization movement unparalleled in its earlier history. An important outgrowth of this emerging situation has been increased acceptance of use-value assessment techniques to retain agricultural and other nonauthorized properties in their present use. Each of the state laws that deal with rural land taxation is unique. Enough similarity exists among these laws, however, to justify their general classification into five groups: classified property taxes that give preferential treatment to rural or agricultural lands, simple provisions that require assessors to assess land at its current use-value, deferred taxation arrangements under which qualifying lands are assessed at their current use-values but are subject to rollback taxes at the time they shift to other uses, deferred tax and rollback arrangements that limit eligibility for participation or provide special tax incentives to lands that have been zoned or classified for special uses, and arrangements involving the public acquisition of development-right easements.
- Subjects
UNITED States; LAND use laws; TAX laws; HISTORY of American law; VALUATION of real property; PROPERTY tax; TAX evasion; TAXATION
- Publication
Land Economics, 1973, Vol 49, Issue 2, p206
- ISSN
0023-7639
- Publication type
Report
- DOI
10.2307/3145283