Open Space Land Planning And Taxation A Selected Bibliography

"An understanding of the effect of state and local tax policies on the timing and direction of urban expansion is critical to the success and efforts to preserve open-space land. Improperly conceived taxation may virtually force farmers in urban fringe areas to go out of business and sell their land for development. However, carefully drawn taxes may meet the fiscal requirements of good government and, at the same time, encourage the preservation of open-space lands. This bibliography and other elements of the Urban Land Institute study should help to develop tax policies which can be used most effectively in achieving the objectives of the State and local open-space land programs"--Foreword, page iii.