AGRICULTURAL EXPERIMENT STATION 

 MASSACHUSETTS 



BULLETIN No. 448 APRIL 1948 



The Valuation of Dairy Farm 



Property for Local Tax Purposes 



in Massachusetts 



By Alfred A. Brown 



Valuations indicate the community's estimate of the property owner's obliga- 

 tion to it; yet they are frequently overlooked in the constant concern over taxes. 

 This report attempts to give to valuations the importance they deserve and to 

 suggest ways of increasing the objectivity of the valuation process. 



UNIVERSITY OF MASSACHUSETTS 

 AMHERST. MASS. 



