Data from the Bureau of the Census' 1982 Survey of Local C Assessment Records indicate that there are 103.8 million taxable real property parcels in the United States. Approximately 14 percent of these parcels are classified as farm, timber, recreation, idle, or waste land. Although a large quantity of information is contained in local assessment records, particularly public assessment rolls, existing Bureau of the Census assessment data surveys are limited in their usefulness for developing estimates of rural land values.