Articles From J. David Aiken | Illinois State Bar Association

Property valuation may be reduced by proximity to livestock operation* By J. David Aiken Agricultural Law, March 2003 In Nebraska, land and buildings are valued at their fair market value for purposes of property taxation. Residential and commercial real estate is valued at 92-100 percent of actual value (i.e., farm market value) and agricultural real estate is valued at 74-80 percent of actual value.

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