Forest Property Taxation: Another Look
Abstract:The paper reviews the forest property tax situation with special attention to the general property tax and alternatives which have been substituted for the general property tax on forest land and timber. Three criteria for evaluating the alternative approaches to forest taxation are discussed: amount of tax, timing of tax, and form of tax. Specific alternatives to the general property tax considered are: yield taxes, productivity taxes, and present-use assessments. Probable future trends in forest property taxation are also discussed.
Document Type: Journal Article
Affiliations: Associate Professor of Forest Management, Dep. Forestry and Wildlife, Virginia Polytechnic Inst., Blacksburg
Publication date: August 1, 1969
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.
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