FOREST TAXATION IN THE UNITED STATES 139 
ficulties of obtaining sales information resulted in a rather small 
sample, although a fairly long period—1921 to 1928—was covered. 
Verified data were obtained for over 900 sales in 4 counties of Oregon 
and 2 of Washington. These involved an aggregate consideration 
of over $3,000,000 and an area of about 120,000 acres. In 3 of the 
western Oregon counties the number of verified sales obtained was 
insufficient for use. In these counties therefore the less reliable 
sales, the considerations for which had not been verified but only 
ASSESSMENT 
'RATIO (PERCENT) WISCONSIN 
150 
FOREST CO. | LANGLADECO.} LINCOLN CO.} MARINETTE | PRICE CO. | TAYLOR CO. 
xg 
$y 
209 
x> 
55 
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§ 
156 
BAKER CO. | GRANT CO. 
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e% 
RRR 
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SORES 
"0-0. 000" 
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2206 
Fag Spat Mae wie 
0 pak MBG Pe ay 
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KR 
Pa i .---- AVERAGE OF ALL. 
BM TIMBER Bs CUT-OVER FARM PROPERTY CLASSES 
FIGURE 4.—Assessment ratios by property classes for selected counties, Wisconsin, Oregon, and 
Washington (source of data: Tables 27 and 28). 
inferred from the deeds, were used; 107 in Clatsop, plus 138 verified, 
making 120 in all; 247 in Coos; and 153 in Tillamook. 
The division into property classes is based primarily on use, but 
in such a way as to reflect predominant value so far as possible. 
Since only a small proportion of cleared tillable land makes the farm 
value predominant, properties with as little as 1 acre to the 40 of 
cleared tillable land were classified as farms. Forest property was 
divided into merchantable and cut-over, the former being easily 
distinguished in this region. In the counties east of the Cascade 
Mountains, there is in many cases no sharp distinction between 
erazing lands and cut-over forests, and therefore these classes were 
combined for the purpose of calculating average assessment ratios. 
