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8/29/2008 4:00:46 PM EST
Neil E. Harl
Posted by Neil E. Harl
Distinguished Professor in Agriculture and Emeritus Professor of Economics at Iowa State University, Ames, Iowa
Until a few years ago, special use valuation was viewed as fading rapidly in importance. The repeal of the federal estate tax after 2009 led many owners of larger estates owning farm or ranch property to believe that time spent qualifying for special u ...
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