Bruce, LexGroover, Gordon E.2015-02-122015-02-122005-09-01http://hdl.handle.net/10919/51365The three major factors contributing to differences in use-value estimates between jurisdictions are illustrated by comparing Pittsylvania and Halifax counties. These factors are: 1) county crop yields as reported by Virginia Agricultural Statistics Service; 2) county-specific participation rates by farmers in federal programs; and 3) county property tax rates.7 pagesapplication/pdfen-USVirginia Cooperative Extension materials are available for public use, re-print, or citation without further permission, provided the use includes credit to the author and to Virginia Cooperative Extension, Virginia Tech, and Virginia State University.Taxes, Labor, & LawExtension publicationhttp://pubs.ext.vt.edu/446/446-013/446-013_pdf.pdfUse valueEstimatesDifferential pricing