The rural - urban fringe poses a problem of assessment that has become acute in recent years. The problems of valuing farmland in the fringe are impressive as, although it may be obvious that surrounding land values are going up, it is difficult to tell just how much the value of a specific tract has increased. With suburban communities springing up all over the country on what was recently farmland, local revenues must be raised, adding to the tax burden of the farmer. Faulty assessments, overtaxation, tax delinquency, taxation of farm income, and assessment of suburban acreage are some of the subjects treated in this informative chapter.