FOREST TAXATION IN THE UNITED STATES 183 
WISCONSIN 
In Wisconsin lands that have been delinquent for 3 years are 
deedable to the county. Counties do not have to foreclose immedi- 
ately after the expiration of 3 years, however, the law permitting a 
deed to be taken any time within 15 years from the date of the tax- 
sale certificate. The State tax commission reports that in many 
northern counties there have been few tax certificates sold to private 
buyers for a number of years and that at the 1931 sales the county 
took all the certificates in 14 counties. It reports that the counties 
differ in their practice in respect to taking tax deeds. Some counties 
have adopted the policy of acquiring a deed as soon as the redemption 
period of 3 years has elapsed. Others attempt to sell the certificates 
even at less than face value. Others seem to have no definite policy. 
The tendency appears to be in the direction of taking title to all lands 
which are deedable. Counties are encouraged to list suitable tax- 
reverted lands under the forest-crop law, and 853,000 acres of county 
lands had been so listed up to September 1, 1933.” 
Wisconsin is seeking to stop the cycle of uneconomic development 
and subsequent reversion and to reduce governmental costs by appli- 
cation of a law which permits a county to zone its territory and to pro- 
hibit settlement in areas which have proved ill adapted to agriculture. 
The first county to take advantage of this zoning ordinance was 
Oneida, where a forest and recreation district with a gross area of 
approximately 300,000 acres was established. In this restricted 
district, land settlement involving year-long residence is forbidden. 
Existing cases of nonconforming uses will not be peremptorily stopped, 
though in isolated areas where it is extremely wasteful of public funds 
to maintain schools and roads the county has authority to condemn 
land for the common good and to make voluntary exchanges. County 
forests have been established in the restricted district from tax-re- 
verted lands, and should eventually become a substantial source of 
public revenue. County officials intend to promote the development 
of better agricultural areas, so that future settlement will be concen- 
trated where farming can prosper and governmental services can be 
provided with moderate taxation (88). 
OREGON AND WASHINGTON 
In Oregon the counties may foreclose and secure absolute title to 
lands that have been delinquent for 3 years. In Washington a county 
must wait 5 years before taking title, and this may be one reason why 
there has been less reversion in that State. 
There is still much virgin timber in the Northwest, and there is no 
serious long-term delinquency involving old-growth, original stands. 
The situation as to reverted land is shown in table 65. No county 
studied had in 1928 more than 2.6 percent of its total taxable area fore- 
closed for taxes and still held in the county’s hands. More recent 
figures of 1932 and 1933 show reverted lands reaching a maximum of 
13.5 percent of the areas studied, these areas being mostly forest land. 
71 Reported by the Wisconsin conservation director. 
