The article compares how agricultural land is taxed in Salt Lake County, Utah, based on its market value versus its agricultural value. The researchers looked at how different assessment methods affected the assessed values and taxes of agricultural parcels. They found that under preferential treatment, the total assessed value of agricultural land would not be lower than in 1967, and qualifying farm land would have lower per acre taxes. The study analyzed variations in assessed values, agricultural and market values, and assessment ratios based on location, size, present use, owner occupation, and surrounding land development.