874 



A NATIONAL PLAN FOR AMERICAN FORESTRY 



TABLE 2. Tax delinquencies from 1 to 5 years in Columbia and Clatsop Counties 



Oregon, 1921-30 



COLUMBIA COUNTY 



CLATSOP COUNTY 



i No data for years 1921-1925 beyond first-year delinquency. 



First-year delinquency in Columbia County has progressively in- 

 creased during the past decade, from 10.3 percent of the 1921 rolls to 

 35.9 percent of the 1930 rolls. Likewise 2- to 5-year delinquency 

 shows a trend upward, and a notable increase in the delinquency in 

 tax payments due the past year. 



Tax delinquency and reversion in Oregon is not limited to the low 

 value cut-over lands but extends even to merchantable timber, as will 

 be seen in table 3, which gives the delinquency by land classes for 

 the forested portions (i.e., excluding the urban and main agricultural 

 zone) of two important timber counties of northern Oregon. 



TABLE 3. Delinquency in 1932 by land classes l in Clatsop and Tillamook Counties, 



Oregon 



CLATSOP COUNTY 



TILLAMOOK COUNTY 



1 As classified for purposes of assessment. 



2 Cut-over land not classified as reforestation: stump pastures and other wild land not assessed for its 

 timber. 



3 Land with commercial timber which is assessed in addition to the land. 



* Classified as chiefly valuable for forest crops without mature timber in merchantable quantities. 



