TY - JOUR T1 - An evaluation of administrative changes in New York's farmland use-value assessment program JF - Journal of Soil and Water Conservation SP - 53 LP - 57 VL - 39 IS - 1 AU - Richard N. Boisvert AU - Nelson L. Bills Y1 - 1984/01/01 UR - http://www.jswconline.org/content/39/1/53.abstract N2 - 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. ER -