FOREST TAXATION 
IN THE UNITED STATES 
117 
TaBLE 27.—Summary of assessment ratio data by property classes, 1925-27; 
County 
Ashland_--- 
Bayfield__- 
Burnett__-- 
Douglas-_--- 
Florence--- 
Langlade-__- 
Lincoln_.--- 
Marinette-_- 
Rusk 
Sawyer-_-_--_ 
Washburn - 
Ashland___- 
Bayfield_-_- 
Burnett-__-- 
Douglas__-- 
Florence---_ 
Langlade__- 
Lincoln ____ 
Sawyer-_-_-___ 
Washburn - 
Ashland_-_-_- 
Bayfield___ 
Burnett___- 
Douglas___- 
Florence__- 
Sawyer_-_-__ 
weighted by consideration, as explained in the text. 
Prop- 
erties 
Area 
602 
2912, 700 
8| 1,170 
14, 2 598 
14, 876 
0 
480 
1, 048 
0 
0 
1, 279 
653 
408 
280 
0 
ONHNNIONOOOWO FH 
4,110 
5, 260 
1, 272 
1, 520 
780 
1, 095 
1, 141 
5, 091 
9, 334 
7, 509 
2, 563 
8, 525 
5, 548 
6, 315 
3, 292 
153}10, 909 
230)14, 876 
38} 2, 135 
10| 597 
Timber 
value 
Assessed|Consid- 
eration 
10, 100 
Farm 
121, 731 
165, 934 
38, 460 
60, 950 
7, 720 
11, 703 
23, 479 
230, 423 
234, 535 
193, 270 
58, 535 
188, 621 
304, 875 
169, 866 
56, 933 
478, 252 
510, 460 
36, 580 
17, 008 
122, 349 
202, 934 
69, 000 
85, 700 
26, 150 
23, 399 
40, 700 
341, 047 
410, 120 
343, 426 
97, 950 
249, 126 
386, 950 
286, 066 
108, 204 
657, 380 
585, 272 
75, 635 
30, 750 
Coeffi- 
Assess- oer 
ment dis- 
ratio per- 
sion 
Pet. 
59 16 
AONE 
34 ee aha 
82 |he foes 
39 28 
77 29 
53 17 
55 13 
65 /ekere 
71 18 
OA |e 
41 25 
84 12 
Gyre 
99 22 
82 25 
56 30 
71 24 
30 55 
50 49 
58 42 
68 21 
57 25 
56 34 
60 36 
76 25 
79 13 
59 26 
53 35 
73 19 
87 19 
48 45 
55 23 
Residential and business ? 
6, 555 
57, 403 
35, 580 
16, 699 
13, 765 
65, 616 
83, 825 
52, 300 
51, 800 
45, 320 
62, 852 
91, 550 
28, 750 
61, 500 
10, 215 
29, 195 
173, 735 
39, 065 
18, 305 
12, 360 
1 Based on 1 sale only. 
72 24 
64 31 
62 24 
75 40 
46 35 
42 37 
61 51 
47 44 
52 29 
50 39 
50 34 
87 29 
70 24 
65 38 
38 46 
45 33 
88 25 
78 4] 
53 47 
selected counties, Wisconsin 
Prop- 
erties Area 
No. |Acres 
80'10, 080 
107'11, 826 
133/11, 092 
7, 614 
9, 552 
7, 382 
6, 819 
308|24, 644 
96/11, 889 
79 7, 047| 
16, 823} - 
Cut-over 
Coeffi- 
cient 
Assessed!Consid- pees, of 
value | eration Tp dis- 
per- 
sion 
Dol. Dol. Jeti 
64, 402} 45, 945 140 41 
118, 883) 95, 145 125 33 
95, 913) 106, 450 90 33 
102, 635} 100, 377 102 38 
50, 255} 69, 494 72 26 
42, 862| 52, 300 82 27 
52,629) 46, 636 113 30 
113, 476} 92, 427 123 49 
111, 342} 133, 100 84 25 
169, 485] 192, 760 88 48 
56, 268] 64, 564 87 26 
279, 035] 249, 889 112 29 
600 400) 1150)_--_____ 
73,095) 66, 106 Ut 29 
50, 622) 53, 342 95 43 
74, 250} 76, 510 97 28 
334, 699| 299, 760 112 19 
82, 604! 86, 834 95 a 
77, 468] 78, 536 99) 38 
Resort 2 
18, 275| 27, 082 67 26 
24, 430] 62, 431 39 45 
15, 241} 31, 133 49 53 
16, 663} 38, 752 43 47 
38, 365| 83, 275 46 44 
14,470} 31, 939 45 34 
44,925) 108, 831 41 49 
33, 095| 70, 635 47 42 
48,190} 92, 130 52 36 
11,877) 19,817 60 33 
100, 080} 174, 159 57 40 
9,550} 11, 187 85 22 
0 Ole Seeee besa ae 
27, 381| 48, 890 56 49 
83, 980} 173, 378 48 49 
62, 438} 141, 997 44 32 
100 200 LH Olea as es 
191, 556} 396, 406 48 43 
39,815] 66, 763 60 52 
All classes ? 
264, 278| 284, 394 93 33 
333, 442) 400, 090 83 38 
163, 414} 233, 282 70 39 
190, 593} 238, 594 80 39 
133, 352) 265, 295 50 42 
337, 119} 792, 263 43 32 
185, 603} 291, 167 64 50 
473, 656} 691, 259 69 35 
435, 962] 714, 520 61 30 
406, 267] 618, 855 66 43 
267, 293) 438, 323 61 37 
527, 976| 575, 452 92 30 
348, 670] 448, 850 78 14 
277, 007| 411, 277 67 35 
218, 435} 411, 479 53 48 
702, 352)1,072,177 66 30 
894, 921| 942, 397 95 21 
334, 756] 591, 630 57 45 
140, 846} 188, 409 75 47 
2 Area not available. 
Sources of data: Number of properties, areas, assessed values, and considerations from records of the 
Wisconsin State Tax Commission. Assessment ratios computed from assessed value and consideration. 
Coefficients of dispersion computed from assessment ratios of the individual properties in each group, 
Since these coefficients are of little meaning if based 
on a very small number of ratios, they are omitted for groups in which the number of properties is less 
than 7. 
