1. Reynolds John E. and Timmons John F. , “Factors Affecting Farmland Values in the United States,” Iowa State University Research Bulletin 566, 1969.
2. Details of the sampling techniques are reported by Craig [4].
3. The picture is complicated considerably when one incorporates equalization rates in trying to calculate an individual parcel's taxes. An excellent discussion of the various criteria involved in New York property taxes and assessment is by Lutz [14, 15].