382 MISC. PUBLICATION 218, U. S. DEPT. OF AGRICULTURE 
OPTIONAL, WITH LAND TAX RESTRICTED 
The optional yield-tax laws with land tax restricted cover the 
essential points indicated for this class in general, and in addition they 
define the nature of the restriction on the land tax. In these laws, 
the restriction is accomplished by means of: 
A specific tax per acre of $0.08 or $0.10 (Minnesota, Wisconsin, Michigan). 
The limiting of assessed values to a maximum amount per acre of $1 (Idaho, 
Pennsylvania). 
The fixing or limiting of assessed values by the initial value (Louisiana, New 
York, Vermont). 
The fixing of assessed value at the initial value and limiting the tax rate to 10 
mills (Connecticut). 
The fixing of the tax rate to one-half the general rate of the tax district (Ohio.) 
The following digests of the Ohio and Wisconsin laws illustrate 
more fully the nature of the optional yield-tax laws with land tax 
restricted. 
OHIO. FOREST-TREE EXEMPTION, LIMITED LAND-TAX RATE, AND YIELD TAX, 
PASSED IN 1925, AMENDED IN 1927 
Page’s Ohio General Code, 1926, sections 5554-1 to 5554-8, as amended by 
house bill no. 278, page 181, Laws of Ohio, 1927. 
I-II. On properties classified as ‘‘forest lands’’, the forest trees are exempt from 
the property tax. The property is otherwise assessed on the same basis as similar 
properties in the vicinity. That part of the assessed value of the property which 
is represented by the agricultural value of the land is taxed at one-half the rate 
of the general property tax. Otherwise the operation of the property tax is not 
changed. 
IV. A yield tax is imposed upon the stumpage value of matured timber cut 
from such properties, except timber ‘‘cut or removed, and used”’ on the owner’s 
land, ‘‘or by the owner in the same taxing district for domestic use, or for domestic 
improvements having a taxable value.’”’ Mature timber includes forests which 
have attained a maximum development at which they may be most profitably 
cut and converted into wood products as prescribed by the regulations of the 
State forester. The rate of the tax is 5 percent. The owner is required to file 
annually prior to May 1 with the county auditor a sworn statement, on forms 
prescribed by the State tax commission, of the amount of timber cut during the 
12 months immediately preceding March 1, its stumpage value, and such other 
information as may be called for by the rules. The penalty for failure to file such 
a statement or to give the true stumpage value is a fine of not less than $50 nor 
more than $500 or imprisonment for not less than 30 days nor more than 6 
months or both. The tax due must accompany such statement. The revenue 
from the yield tax is distributed, one-half to the county and one-half to the State, 
the latter amount being placed to the credit of the board of control of the Ohio 
agricultural experiment station, division of forestry, for forestry purposes. 
VIl-1-a. The initial qualifications for classification are as follows: The prop- 
erty must comprise at least 3 acres, must bear a forest growth, must be declared 
by the owner to be devoted exclusively to forestry, and must otherwise conform to 
conditions prescribed by the State forester. The forest may comprise any and all 
species and sizes of trees found in the native woods of Ohio and such other species, 
listed in the law or approved by the State forester, as have been planted or shall 
hereafter be planted for forestry purposes; it may embrace any stage of develop- 
ment or origin, as mature old growth, second growth, sprout growth, or planted 
growth; it must be fully stocked with native growth, or, if only partly so stocked, 
must be interplanted with enough other trees to assure a spacing of 8 by 8 feet 
over the entire area, or, in the absence of native growth, must comprise at least 
680 planted trees of approved species per acre; the forest must represent a good 
stand as understood by competent foresters and as determined by the State 
forester. 
VII-1-b. The procedure of classification is initiated by declaration of the owner, 
filed in accordance with rules prescribed by the State forester and approved by 
the tax commission, stating that the property is devoted exclusively to forestry 
or timber growing. The State forester must act upon the declaration within 
6 months. If he approves it he certifies it and files a copy with the auditor of the 
