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An Analysis Of Use-Value Taxation In Wake And Wilson Counties, North Carolina, 1976

Author

Listed:
  • White, Brian J.
  • Pasour Jr., E. C.
  • Neuman, Duane F.
  • Danielson, Leon E.

Abstract

The 1973 North Carolina General Assembly enacted legislation providing for differential assessment of qualifying agricultural, horticultural, and forestry lands on the basis of use value rather than market value. This study examines the 1976 results and impacts of this legislation in Wake and Wilson counties. Wake County approved more applications for use-value taxation than any other North Carolina county, 4,095; Wilson had 31. Data were obtained from the tax office of each county on the land-use schedule and the basic characteristics of the lands under use-value taxation. The use-value appraisal of the land only was twice as high in Wilson than in Wake County ($633 vs. $316 per acre). Use-value differences were attributed to differences both in appraisal procedures and in soil productivity.

Suggested Citation

  • White, Brian J. & Pasour Jr., E. C. & Neuman, Duane F. & Danielson, Leon E., 1977. "An Analysis Of Use-Value Taxation In Wake And Wilson Counties, North Carolina, 1976," Department of Economics and Business - Archive 259544, North Carolina State University, Department of Economics.
    • Handle: RePEc:ags:ncbuar:259544
    DOI: 10.22004/ag.econ.259544
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    References listed on IDEAS

    as
    1. Thomas F. Hady, 1970. "Differential Assessment of Farmland on the Rural-Urban Fringe," American Journal of Agricultural Economics, Agricultural and Applied Economics Association, vol. 52(1), pages 25-32.
    2. Pasour Jr., E.C. & Danielson, Leon E., 1975. "Agricultural Use-Value Taxation In North Carolina, 1974 And 1975," Department of Economics and Business - Archive 259541, North Carolina State University, Department of Economics.
    Full references (including those not matched with items on IDEAS)

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    Keywords

    Land Economics/Use; Public Economics;

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