摘要：Since 1956, states and local governments have expressed interest
in preserving agricultural land though various tax programs. These programs
encourage landowners to continue farming, both to preserve the
production of food and to preserve a rural link within the region. These
programs begin in the 1950s with state legislation centered on the
provision of reduced taxes on farm real estate. As time progressed, these
programs expanded throughout the United States and are now established
throughout the nation. However, the benefits, terms, and penalties
differ between states. This paper summarizes the various programs
that are currently in place.
