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Theses/Dissertations

Agriculture

1978

Farm

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An Analysis Of Farm Land Use Changes Related To Inheritance Taxes, Estate Planning, And Sale For Retirement In Selected Utah Counties During 1971-1975, Randall Nolan Parker May 1978

An Analysis Of Farm Land Use Changes Related To Inheritance Taxes, Estate Planning, And Sale For Retirement In Selected Utah Counties During 1971-1975, Randall Nolan Parker

All Graduate Theses and Dissertations, Spring 1920 to Summer 2023

Because of increasing rural land values, potential estate problems have been created for farm owners. This study was conducted to analyze land use changes when the farm owner dies. Land use changes and factors related to use change for estates subjected to probate court during 1971-1975, in the selected Utah counties, are described in this thesis.

County records were searched for information pertaining to farm estates probaged in six Utah counties. Individuals handling the affairs of the estates were contacted by mail. Questionnaires returned were used in the analysis and are the basis for the conclusions of this study.

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