Land Classification as a Basis for Land Appraisal and Equalization of Tax Assessments: Report on the Land Classification Study in Nevada Township, Story County, Iowa (Classic Reprint) - Hardcover

Alfred J. Englehorn

Hardcover

ISBN 10: 0331387638 ISBN 13: 9780331387636

Publisher: Forgotten Books, 2018

Synopsis

This book examines a critical issue in the American Midwest during the mid-20th century: the need for a more equitable system of land classification and appraisal. The author, working in cooperation with the Iowa Agricultural Experiment Station, conducted a detailed study in Nevada Township, Story County, Iowa, to assess the relationship between land productivity and its valuation for both taxation and mortgage loans. The study utilized a sophisticated method of classifying land based on soil type, slope, erosion, and present land use, resulting in 58 separate land classes. By meticulously mapping and analyzing each land class, the author was able to assign a productivity rating, measured in feed units, to each. This system was then used to evaluate the fairness of existing tax assessments, which the author found to be significantly uneven. The author demonstrates that while there is a general correlation between land productivity and tax assessments, this relationship is far from perfect. The study highlights the need for a more nuanced system of land appraisal that takes into account not only the potential of land but also its actual use and the constraints imposed by erosion and other factors. This work offers a compelling glimpse into the complex relationship between land use, economic value, and public policy during a period of significant agricultural change in the United States.

Edition details

• Publisher: Forgotten Books
• Publication date: 2018
• Language: English
• ISBN 10: 0331387638
• ISBN 13: 9780331387636
• Binding: Hardcover
• Number of pages: 40