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英文文献：The Transition From Market Valuation To Income Valuation: Internal And External Shift Analyses For South Dakota-从市场估值到收入估值的转变:南达科他州的内部和外部转移分析
英文文献作者：Shane, Richard,Hansen, Tonya,Janssen, Larry,Peterson, Donald
英文文献摘要：
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.
传统上，南达科他州的农业用地都是通过市场方法来评估财产税的。由于这种评估方法依赖于可比的销售数据，房地产价值模仿了农业用地市场的趋势。在20世纪70年代末和90年代末，随着土地价格上涨、农业结构变化和就业转向其他行业，人们开始关注将国家的市场估值方法转变为收入估值方法。农业土地估价试点研究引起了公众的关注，因为南达科他州在没有州所得税的情况下，依靠州一级的销售税和地方一级的财产税为公共服务提供必要的收入。2002年全国范围内的研究讨论了是否可以根据收入资本化方法对农业用地进行估价，而不产生任何与目前市场方法不同的估价变化。本文研究了本研究中发现的两种类型的估值转移:1)农业土地所有者和非农业土地所有者之间的外部估值转移，以及2)农作物土地所有者和牧场土地所有者之间的内部估值转移。
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