COUNTY LEVEL TAXABLE AGRICULTURAL LAND VALUES IN NORTH DAKOTA: COMPARING THE GROSS REVENUE APPROACH WITH VALUES BASED ON RENTAL VALUES
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Land values calculated with the current North Dakota agricultural land valuation model were compared with values calculated by capitalizing the average cash rent for each county. Results showed there was a significant difference in cropland values, but there was no significant difference in non-cropland values. Land values for the 2000, 2001, and 2002 assessments were compared.