FOREST TAXATION IN THE UNITED STATES 85 
TaBLe 21.—Assessment dates and periods allowed for assessment in 46 States, 1931 
State Assessment date Period State Assessment date Period 
Months Months 
JAMKanISAS = pee aoe o/c 0 pp Rn a, he ERS Pon OTeZOne asses lnas March, first Monday -- 6 
EL ORL Gee eee ie COWRA ae ee ae 6 Colorado-..----- PAST os eae A I ee 12 
Geonaiaeaee |e dole A ote es ay || LUMO oe loo AG Te acon Aaa! SUE 2 
VELON iE Wicca cee Si ee Oke a yn Aa 3 TATE Wa aR a a Oa Tg Oa 4 
Wouwisianaee seen |e Leta 5 eA et 4 Massachusetts_-_|_____ TORN ss eS LA 8 
INi@via ae ee | eee On 2h ee ee 6 INebraskal eee =) | psoas Clones AN 2% 
New Mexico-----|----- GOR ee 3 New Hampshire-|_-____ CON SES 3 
North Carolina-__|_-.-- LON oe I te 1% || North Dakota_--|_____ CO Ko peek UNIMON UR IRS Arvo 2 
Glahomaess ves eels (Gk) amie MishaS naga, aL 3 AT ON ELIMOM Gea ee tes ee we elroy A i ah es SA 2% 
South Carolina-_-_|_---- (a (oe a De as eee Se 6 Wyoming__._----|____- GOW E a NE TNS 3 
Sl Nab eases eee a eS Aaa Oe ae hae CNET 4 Michigan_____.-- April second Monday 2 
LO SRIEY Ys (ee Rs CEL al a Coy Ses 4 OPTOMA AN NS 3 
Watepicite = see Meee Gove bee ae 8 Minnesota----.-- May 1 BL ESTA AUR SEN ep TURE 2 
West Virginia-__-_|_---- GOSS Sie tN Lene 5 South Dakota---|_-.-- C6 Ka aed a A aga 2 
Arizona ene January, first Monday- 41% || Wisconsin____---|_._-- GORA ANE 2 
Tennessee__----- Deere OB Peirce ge ee 4% || Missouri_______-- TUT eS 7 
danowa sees January, second Mon- 342 || Rhode Island____| June 15_-_-_-___________- (1) 
ay. Kentucky~-__---_ Dipalsyeg ees MAUS oa ree Ge a 4 
Mississippi-__-_--- ARG Lo Salle see area nepemca sons 5 New York_-___---|_---- COM URNA nae 1 
indiana TALE gap eae pet Ce a eh 3 Pennsylvania__._._ September, second 
IAN GASB ONE ae (0 yaaa a VR Ds IY 2 MONG aye ee 4 
Washington_-___-|__=-- GOS aks Lecter 3 Alabama____---- OCt SEO i MM Se 6 
California__._---- March, first Monday--- 4 New Jersey.-__--|_---- GOR BUR esa 34% 
Miontanaseess == |eaoae re a ed i eae 4 Connecticut___-_|_---- (Go eile SN aa ene 344 
1 Not specified. 
In Delaware and Maryland the dates of assessment vary locally 
among the counties and vary from year to year; however, the assess- 
ment usually takes place in the spring months. 
The date of assessment is usually arranged so that crops are not on 
the farm to be taxed, for it will be noted from the preceding table that 
all but six States have assessment dates prior to July 1. Of these six 
States, Alabama, Connecticut, and Kentucky expressly exempt agri- 
cultural products in the hands of the producers (50, pp. 7, 57, 140). 
METHODS OF VALUATION IN USE 
There are almost as many methods of assessment in use as there are 
assessors, but certain typical devices are constantly found, among 
which the following are especially deserving of examination: (1) Use 
of sales, maps, surveys, and timber cruises, (2) employment of ex- 
perts, (3) land classification and uniform per-acre assessments in each 
class, (4) copying or making horizontal changes in the previous year’s 
assessment roll, (5) use of minimum and maximum values, and (6) 
intentional discriminations. Each of these practices is discussed at 
some length below. 
Sates, Maps, SuRvEYs, AND TIMBER CRUISES 
Many assessors, either by intention or otherwise, use sales in their 
work, but few, outside of the larger cities, do so systematically. The 
systema tic use of sales requires intensive ‘analysis of the value factors 
in the properties sold and the weighing of the relative importance of 
these value factors. Asasimple example, assume two quarter sections, 
generally alike except that one is all cut-over land and sells for $800 
while the other is one-half cut-over land and one-half crop land and 
sells for $3,200. The crop land is evidently worth $3,200 minus one- 
half of $800, or $2,800, which is seven times as much as the value of 
