140 MISC. PUBLICATION 218, U. 8S. DEPT. OF AGRICULTURE 
It is evident that there is a distinct tendency to overassess cut- 
over forest land in the Pacific Northwest in comparison with farm 
and other nonforest properties, although this tendency is not as 
marked as in the Lake States (table 49 and fig. 4). This class had a 
materially higher assessment ratio than other nonforest classes in 
all of the six counties for which there were verified sales, except 
Clallam. Among the counties represented by unverified sales, 
cut-over lands appear to have been overassessed relative to non- 
forest properties in Clatsop, but not in Coos or Tillamook. Mer- 
chantable timber, on the basis of this sample, appears to have been 
considerably overassessed in comparison with farm property, the 
only exceptions being in Coos and Baker Counties, where the dif- 
ferences are not very great. However the sales sample is of lower 
average value per acre than timberland generally in the respective 
counties, according to values reported by owners and operators of 
timber and independent estimates by a valuation expert.” This 
fact suggests that if there were regressive assessment, the assessment 
ratios of all timber properties in the county would be lower than 
those of the sample. Based on the above-mentioned estimates, 
this is definitely the case in 5 of the 9 counties. However the esti- 
mates give about the same assessment ratios as the sales data in 
Clatsop, Coos, Lane, and Klamath Counties, Oreg. 
TABLE 49.— Assessment ratios based on sales, by property classes, 1921—28; selected 
counties, Oregon and Washington } 
Cut-over All 
State, class of sale, and county Timber and Farm Other classes 
grazing? 
Oregon (verified): Percent Percent Percent | Percent | Percent 
Bakers poodle ea = ee eee ne a eee 58 105 62 69 64 
Grante:6022 222 eee ee a SE ON OA 64 94 50 18 63 
aa cel Rae ae ee? Oita pins eo res eee | 49 45 30 34 41 
aN, eee eee ee eR Noe a. SE a ee ee DS 42 56 33 28 35 
Oregon (anivelified): 
aes tsep eet ig) eu aes 2 A a 41 28 24 19 3 38 
of Stet ee te LE Se ee BS eed eee 40 40 47 37 44 
Tillamook Gee 8S es BIE 2 ee ee 71 39 41 48 48 
Washington (verified): 4 
Clallam) ee ob) |) ee. Bd a ee 80 46 58) [2 ee ee 69 
GEaystHoanbor ee os ee eee Se ee ee 72 44 28 29 48 
1 Source of data: Refer to table 28. 
2In the western counties (Clatsop, Coos, Lane, Tillamook, Clallam, and Grays Harbor) cut-over and 
grazing represents cut-over and burned forest land exclusively; in the eastern counties (Baker, Grant, and 
Klamath) it represents land generally used for grazing, whether cut-over forest or nonforest. 
3 Assessment ratio of verified sales alone 64 percent (13 out of 120 sales). 
4 The legal rate of assessment in Washington is 50 percent of ‘‘true and fair value.’’ Assessment ratios 
in Washington counties should, therefore, be divided by 2 if the ratios between ea assessed value and 
actual value are desired. 
On the other hand, it is quite probable that the assessment ratios 
shown for the cut-over and grazing class are lower than the average 
ratios for all properties of this class. Usually only the more acces- 
sible, the more productive, or the more scenic cut-over and grazing 
lands are sold, the poorer lands having practically no market. Locat- 
ing on a map the cut-over sales of Clatsop and Tillamook Counties, 
for instance, indicates this situation quite clearly. No piece of 
property sold is more than one-half mile from some road, railroad, or 
body of water, and most of the tracts are directly on transportation 
or drainage lines. The location of cut-over and grazing lands in 
Klamath ‘County shows a somewhat similar situation. Of the 32 
verified sales, 27 lie on or within one-half mile of a road, and many 
37 For these values and estimates, refer to Progress Report 14. See footnote 9, on. p. 14. 
LE ORI 
