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Use of Soil Survey Information for Tax Assessment in Taylor County, Iowa¹

ABSTRACT

A detailed soil survey was utilized by the county assessor in Taylor County, Iowa for reassessment of rural land in 1949. Detailed information was provided on the soils and their relative productivity ratings according to their suitability for the production of corn. Dollar values were established by the assessor for the different corn suitability ratings. The values of the tracts for assessment were then simply obtained by adding the measured acreage of each soil in the tract times its dollar valuation, minus certain deductions for such factors as waste.

¹ Journal paper No. J-1994 of the Iowa Agricultural Experiment Station, Ames, Iowa, Project No. 1191. Presented before Section V, Soil Science Society of America, August 29, 1951.

² Assistant Professor and Professor of Soils, respectively.