Property tax assessment procedures on timberlands in the United States: 1966-1976

This thesis provides a survey of the procedures used throughout the 50 United States for assessing forest properties for general property tax purposes. A similar survey was completed in 1966. However, state guides for assessing forest properties have changed considerably since then and these developments have been analyzed. As a result of this analysis three points stand out: (l) States are assuming a greater role in guiding the assessment of forest lands. (2) The more recent guides that provide detailed instructions are designed to determine forest property values based on productivity. (3) The newer guides are designed for greater ease of administration and uniformity.