Ag Land Valuation
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Authors
Landis, David
Issue Date
1986
Volume
19
Issue
Type
Journal Article
Language
Keywords
Alternative Title
Abstract
FIRST PARAGRAPH(S)|Nebraska's historical reliance on property tax receipts to pay for local government has shaped legislative policies in many ways. Property taxes raise much more revenue from agricultural land holdings on a per capita basis than urban land, which is held in much smaller plots. This discrepancy, however, is not reflected in the amount of governmental services consumed. A farmer may pay ten times the amount in school taxes that an urban landholder pays, even though both families have two school aged children. The disproportionally heavy burden that farmers carry in property tax has resulted in many compensating legal policies. Class I school districts, Rural Fire Districts and the election mechanism for Natural Resource Districts all mitigate, in one form or another, the tax burden of farmers...
Description
Citation
19 Creighton L. Rev. 613 (1985-1986)
Publisher
Creighton University School of Law