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Effects of Taxation on Holding Forest Property

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Foresters are familiar with the dire financial straits some Lake States counties are in due to the non-payment of taxes on a large portion of their cut-over lands. Florida is another state which has a serious forest and cut-over land tax problem. The author discusses the conditions existing there,--the inequalities of tax burdens, the uncertainty of the amount of future taxes, the accelerated lumbering to liquidate the timber before taxes become confiscatory, the relinquishment of cut-over lands for taxes, and the need for a forest crop tax law which will encourage more moderate cutting and the holding of cut-over lands for future timber crops.

Document Type: Journal Article

Affiliations: Florida Citizens Finance and Taxation Committee

Publication date: 1931-10-01

More about this publication?
  • The Journal of Forestry is the most widely circulated scholarly forestry journal in the world. In print since 1902, the Journal has received several national awards for excellence. The mission of the Journal of Forestry is to advance the profession of forestry by keeping forest management professionals informed about significant developments and ideas in the many facets of forestry: economics, education and communication, entomology and pathology, fire, forest ecology, geospatial technologies, history, international forestry, measurements, policy, recreation, silviculture, social sciences, soils and hydrology, urban and community forestry, utilization and engineering, and wildlife management. The Journal is published bimonthly: January, March, May, July, September, and November.

    2015 Impact Factor: 1.476
    Ranking: 22 of 66 in forestry

    Also published by SAF:
    Forest Science
    Other SAF Publications
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