FOREST TAXATION IN THE UNITED STATES 215 
a small place in the tax base of these counties which contain most of 
the privately owned forests of Colorado. In only 6 of the 16 counties 
which report forests do forests make up more than 0.5 percent of the 
total tax base, and in only 9 counties do forests constitute more than 
0.5 percent of the rural real estate. 
TABLE 78.—Forests in the tax base of Colorado Counties reporting taxable forests, 
1928 1 
ESESSED NETO pane of pede of 
orests to | forests to 
County +) ural real All rural real | total tax 
Forests estate property estate base 
1,000 dollars |\1,000 dollars \1,000 dollars; Percent | Percent 
AT CHUIC EAM ae ne Se ee etl Se UR oe IE 3 89 1, 650 4, 652 5 2 
Costilla____- Teed OED eed NEN OR daen nN om a a RAN 4398 3, 395 . 6, 337 12 7 
ATO OTC Se eae She ae ae ee Lt 16 1, 107 1, 888 1 1 
Gra ee st SP ak Ve ES a ee ID 244 2, 804 5, 580 9 4 
NVC RSC Tae a eget A I Hn eA 8 1, 902 3, 559 (8) (5) 
TES GN yea a a BS a Wea 67 9, 201 13, 481 (5) (8) 
TOPE) EE i a LA a el tafe ao eM ete 31 5, 609 15, 507 1 (5) 
TEGVE) INGO Ba EHS} ie ae a Fg oe Daeg ee pata 300 16, 136 40, 824 2 1 
TANG COV aU EVA DS of ees Re De mee ee th eee 19 3, 311 6, 542 1 (5) 
OUT A ya tO lie ee Sila) ol ae Ns wee u 1, 999 4, 034 8 (5) 
RIOEBTAN CO eee sat eS ee ee aa (”) 3, 526 6, 125 5) (5) 
TEU O UG Eee ores Baek Ee Ce ES eR tu ce ray a eS 134 8, 428 15, 241 2 1 
Samael ae Gee re PEAS RE 2 PST 2 1, 964 3, 376 8 (5) 
Same oe eee tes ce Os a ee Peal ed 6 2, 733 6, 016 8) 5) 
SLIM MGSEEMEE HRA ME RAG Rs al ee ps ate id Ld 82 1, 935 4, 545 (5) 5) 
PES LTC Tye a a a es EE I EN pe 17 2, 804 5, 336 1 5) 
1 Sources of data: Columns 2-4 compiled (87, pp. 46-47, 40-65, 88-91), respectively. Columns 5 and 6 by 
computation from this table. 
2 Includes timberlands only, except as specified. 
3 Includes improvements. 
4 Includes arid land. 
5 Less than 0.5 percent. 
6 Includes oil land and improvements. 
7 Less than $500. 
8 Includes stone. 
IpAHO 
In Idaho a rather complete classification of the various kinds of 
property is required for assessment purposes. Of the various cate- 
gories of real estate, the three designated as ‘‘timberland’’, ‘“‘cut-over 
and burnt timberland’’, and ‘“‘standing timber owned separate from 
land”’ constitute practically all of the forests. Out of the 44 counties 
in the State, 14 report forests for taxing purposes. 
In these 14 counties the ratios of forests to the total tax base range 
from 1 percent in Elmore, Idaho, and Nez Perce Counties to 56 per- 
cent in Clearwater County (table 79). The counties are distributed 
in ratio groups as follows: 
(VAS) FOVENE ETON Bs SE oy IONICS gS SIR 5 a ge i ne so a 6 
NO 2 OPO Ce WG eee ep ee eee eee eae EN ae A EO NE aka ee ot oe ala Nel Ulead 7 
SO OMELET ira amma ticieiay sua, Mea NR es eerie aa gh os ot le a 1 
The ratios of forests to rural real estate range from 2 percent in Idaho 
and Nez Perce Counties to 81 percent in Clearwater County. The 
distribution of counties in ratio groups is as follows: 
(0 00)" OVS ake 8 EN aR aah TE Te Se Ae RRO Vag re 4 
JUDAS S OETA Bee yee elt py Egg ee a a ty gn 1 
BHO SAUCY Toyensrefe ae cs nae crete me Pe IE SRE eS A eg 4 
BLUES /Q). JOVEN Gils are nc gh a Na a YS a re 4 
SOS MG OR Mer Cera Ge eee ss tes ee epee ee patie Belge UL eseayoh ube steal tays yuie zal! De te Ul oa) dbl ee 1 
