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Surrette, Derrick H.; Spurlock, Stanley R.. |
Current tax appraisal procedures for cropland in Mississippi do not account for any negative impacts caused by frequent flooding in some areas of the South Delta. If flood-prone cropland values are significantly below average, the current tax system could generate inequitable tax burdens on owners of flood-prone cropland. A modified system of appraisal may be desirable to produce a more equitable tax structure. The purpose of this study was to evaluate different methods of reclassifying flood-prone cropland in the South Delta and to determine subsequent tax impacts on landowners and county tax revenue. Cropland tax data for Sharkey and Issaquena Counties were collected and different permanent reclassification schemes were proposed. Reclassification schemes... |
Tipo: Working or Discussion Paper |
Palavras-chave: Cropland appraisal; Property taxes; Flood-prone cropland; Land Economics/Use. |
Ano: 2000 |
URL: http://purl.umn.edu/15790 |
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