THE TRANSITION FROM MARKET VALUATION TO INCOME VALUATION: INTERNAL AND EXTERNAL SHIFT ANALYSES FOR SOUTH DAKOTA

Agricultural land in South Dakota has traditionally been valued for property tax purposes by the market approach. Since this valuation approach relies upon comparable sales data, property values imitate trends in the agricultural land market. Interest in changing the state's market valuation approach to an income valuation approach surfaced in the late 1970's and resurfaced in the late 1990's amidst rising land values, structural changes within agriculture, and employment shifts to other industries. Agricultural land valuation pilot studies gained public attention since South Dakota, in the absence of a state income tax, relies upon sales tax, at the state level, and property tax, at the local level, to provide necessary revenue for public services. The 2002 statewide study addressed whether or not agricultural lands could be valued according to an income capitalization approach without creating any valuation shifts from the present market approach. This paper examines two types of valuation shifts identified during the study: 1) external valuation shifts between agricultural landowners and nonagricultural property owners and 2) internal valuation shifts between crop landowners and range/pasture landowners.Agribusiness,

The Whitney R. Harris Third Reich Collection : materials added to the collection, 1999-June 30, 2008

Bibliography of items added to the Whitney R. Harris Third Reich Collection funded by Whitney R. Harris

Advancing Intercultural Communication Skills in Diverse Teams: An Intervention Program for Project-Based Engineering Courses

Studies show engineering graduates lack critical skills, including the ability to communicate effectively and appropriately in diverse teams. As institutions seek effective and affordable solutions to meet ABET accreditation standards for non-technical skills, we report on an intervention program designed to advance learners’ intercultural communication (IComm) skills. We adapted the UNESCO Story Circles methodology (2020) to undergraduate engineering contexts: discipline-specific prompts guide oral exchanges among students, tasking learners to practice IComm principles in teams. The 2021 mixedmethod study tracked 31 students’ attitudes toward teamwork and performance in project-based learning. Data sources included three survey instruments, individual project grades, and end-of-semester course evaluations. Results show strong student support for the intervention program across demographics and instructional modalities; improved learner attitudes toward teamwork in post-intervention surveys; improved 2021 end-of-semester course evaluations compared to 2019; and, higher individual grades on the team project. Findings support the use of our intervention program in project-based engineering courses and highlight the importance of guiding engineering students in the intentional practice of IComm principles

Minnesota Citizen Attitudes Towards Public Education.

CURA/College of Education Project on The Future of K-12 Public Education in Minnesota