Food and Agricultural Policy Research Institute (FAPRI) at the University of Missouri-Columbia
Abstract
Please note that there are three parts to the report. The report may also be found on the FAPRI publication website (http://www.fapri.missouri.edu/outreach/publications/umc.asp?current_page=outreach) as FAPRI-UMC Report #16-07.This report provides the background necessary to show that agricultural use values should reflect the expected future stream of returns generated by the land and discounted to current dollars.Material in this publication is based upon work supported by the State Tax Commission of Missouri (Grant Project #00013776)
