Assessment of Farm Real Estate for Taxation Purposes in Brown County, South Dakota

This brief study of assessment of real estate is to be considered only as a preliminary survey of some of the problems relating to the highly controversial subject of real estate taxation and, more especially, to the assessment problem. It is intended to be a statistical description of certain existing situations which are believed to be common in South Dakota land assessment and to point out problems arising from such situations. It also indicates some possible lines of further study for the correction of such problems but because of its limited scope, it permits very few definite conclusions