FOREST TAXATION IN THE UNITED STATES Wi SS 
Minnesota and Wisconsin. Here the forties containing a single or 
predominant land class were segregated in order to show how that 
class was assessed. 
The assessment ratios of the different land and property classes will 
be compared, discussing first those based on appraisals and second 
ASSESSMENT 
RATIO (PERCENT) WISCONSIN 
200 
TAYLOR CO. 
0 O 9 2! Ov- 0 9 dl O- Oo 9 eI Ov- Oo 9 a Ov- 0 9 2! Ov- Oo 9 2I O- 
to to to er To to to er to to to er to to to er fo to to er To to b er 
8 20 50 50 & 20 50 SO 8 20 SO 50 8 20 50 50 8 20 50 50 8 20 50 50 
OREGON WASHINGTON 
2 0 9 Zi Ov- @) S ell Ov- fe) 9 2 Ov- 0 98 2I Ov 0 9 21 Ov- 0 3 2! Ov- 
to to to er to to to er to to to er to to to er to to to er to to to er 
8 20 50 SO 8 20 50 SO B 2 50 50 8 20 50 50 8 20 SO 50 8 20 50 50 
NEW HAMPSHIRE NORTH CAROLINA 
O Il 2! Ov- O Il 2l Ov. ; O {1 21 Ov. O Il 2) Ov- 0 
to to to er to to to er to to to er to to to er to 
10 20 50 50 10 20 50 50 10 20 50 SO 10. 20 50 50 10. 
PRICE PER ACRE CLASS (DOLLARS) 
FIGURE 3.—Assessment ratios, by price classes, for selected political units, Wisconsin, Oregon, Wash- 
ington, New Hampshire, and North Carolina (source of data: Table 43). 
those based on sales. These average assessment ratios, as previously 
explained, are arithmetic averages weighted by value, or group-assess- 
ment ratios. In other words, they are ratios of at reregate assessed 
value to aggregate true value. for their respective groups or property 
classes. The sales sample is usually a very small percentage of the 
total group which it represents, and the average of such a sample is 
more likely to represent the group correctly if the properties com- 
posing the group are similar in general character and unit price than 
