ABSTRACT:
The effect of recent administrative changes on use values of New York's agricultural land was examined. Use values based on comparable sales were compared with those based on income capitalization in 21 New York counties. The comparison suggested that capitalization procedures shift a substantial portion of the use value to the most productive land and increase the direct relationship between soil productivity and use value.
Footnotes
Richard N. Boisvert is a professor in the Department of Agricultural Economics. Cornell University, Ithaca, New York 14853. Nelson L. Bills is an agricultural economist with the Natural Resource Economics Division, Economic Research Service, U.S. Department of Agriculture, stationed at Cornell University. The opinions expressed are those of the authors and not necessarily those of USDA or Cornell University.
- Copyright 1984 by the Soil and Water Conservation Society
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