State and local governments in this country have adopted a number of policies to regulate the conversion of rural land to developed uses. One of the most signif

Use-value assessment (UVA) is the practice of valuing rural land according to its current use rather than its market value to reduce property taxes for rural la

We analyze the spread of use-value assessment (UVA) programs applied to agricultural and rural land for property tax purposes across the 50 states. Taxing such