Using Soil Survey Information in Land Valuation for Tax Assessment

Abstract

Soil surveys are a tool for improving the assessment of rural lands. The soil classification provides the means for utilizing factual information in making the necessary physical predictions of soil productivity. With these predictions economic ratings for different uses of each soil can be made. The soil map showing the location and extent of each soil permits the application of these economic ratings to specific tracts of land resulting in the first approximation of the assessed value. These must be adjusted for roads, schools, and other factors affecting the value.

Historical Aspects of Soil Survey and Soil Classification. Part VI. 1951–1960

“…As a bit of history, the need for a better basis for tax assessment had been a prime mover in the birth of pedology through work of Dokuchaeiv and colleagues in Russia little more than a century ago (Yarilov, 1927). Soil survey data were made part of the basis for tax assessment in Iowa (Aandahl, 1953; Aandahl et al, 1954). Initiated in a few counties, the approach spread through the state, with county governments contributing money toward the survey costs.…”