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management practices (Klinger, 1977). However, no tax incentive provisions 

 relative to the use of BMP' s have been legislated to date. A bill to 

 revise timber taxation in Montana was introduced in the State Legislature 

 in 1977 (H.B. 83). This bill would eliminate property taxation of private 

 timber lands and replace it with a yield tax and a surtax on all timber 

 harvested from public and private lands. The revenue generated under 

 this program would be distributed to local governments to offset the revenue 

 lost from property tax reduction. A roll-back tax was also stipulated, in 

 order to discourage conversion of forestland to other uses. The bill 

 is in the Revenue Oversight Committee where amendment or substitutions 

 may be made before it is returned to the Legislature for action (expected 

 in 1979). 



