英文文献：Analysis of Agricultural Assessment Sales Ratios for Property Tax Purposes During Changing Trends in Land Values
英文文献作者：Janssen, Larry L.,Edelman, Mark
英文文献摘要：
Assessment sales ratios are used to "equalize" property tax assessments. Mean soil productivity ratings did not indicate differences between productivity of land sold and all land in the counties examined during periods of rising and declining agricultural land values. Regression results did not indicate underassessment of more productive land in the counties considered.