PT - JOURNAL ARTICLE AU - Boisvert, Richard N. AU - Bills, Nelson L. TI - An evaluation of administrative changes in New York's farmland use-value assessment program DP - 1984 Jan 01 TA - Journal of Soil and Water Conservation PG - 53--57 VI - 39 IP - 1 4099 - http://www.jswconline.org/content/39/1/53.short 4100 - http://www.jswconline.org/content/39/1/53.full AB - 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.