Site I —$80 per acre 
Site II —$60 per acre 
Site III—$40 per acre 
Site [V —$15 per acre 
Site V —$ 5 per acre 
Site class for Douglas-fir sites is certified by the 
State Forester according to the estimated total 
height of dominant and codominant trees on the 
land at 100 years of age as follows: 
Site I —200 feet 
Site II —170 feet 
Site III—140 feet 
Site IV —110 feet 
Site V — 80 feet 
Different site classes may be adopted for other 
species if thought necessary by the State Forester. 
The State Forester is to submit a report to each 
regular session of the legislature recommending 
the increase, decrease or retention unchanged of 
site values specified by the Act. 
In the case of land classified more than 5 years 
following the effective date of the Act, an adjust- 
ment tax is payable at time of classification. The 
adjustment tax represents the amount by which 
the tax that would have been imposed under the 
Act exceeds the ad valorem tax actually paid on 
such land. The computation of adjustment tax 
applies to years in which the timber was exempt 
from taxation under the provisions of the Western 
Oregon Ad Valorem Tax. 
Timber. Exempt from separate ad valorem 
taxation. 
Tax administration 
Taxes are payable as are ad valorem taxes in 
general. 
Forest owners affected by rulings of the State 
Forester may appeal to the State Board of 
Forestry and in turn to the circuit court of the 
county. 
The State Forester is to bring to the attention 
of forest landowners the opportunities and effects 
of classification under the Act. 
PENNSYLVANIA 
Modified Assessment Law. Optional. Enacted 1965. 
Statutes Annotated Title 16, Secs. 11941 to 
47. 
Classification 
Qualification. A tract or tracts of land in com- 
mon ownership, of at least 25 acres and used for 
the growing of timber crops, are eligible for clas- 
sification as “forest land’ provided such land has 
been so designated by the planning commission 
of the municipality, county, or region, and pro- 
vided also that the land is within an area of con- 
centrated population defined by the Federal 
government as an “urban area”’. 
To obtain the benefits of the Act, the owner 
must enter into a 5-year covenant with the county 
that the lands will remain in the designated use. 
Such covenant and extensions thereof take effect 
upon approval by the county court. 
Provision is made for the classification also of 
“farm land”, ‘water supply land’’, and ‘open 
space land” as defined. Open space land, which 
may include farm land, forest land or water sup- 
ply land, is that the use of which does not exceed 
an intensity of 3 percent site coverage including 
structures, roads and paved areas. Such lands 
include those on which restriction of use could, 
among other results, conserve natural resources 
or enhance the value to the public of abutting or 
neighboring parks, forests, wildlife preserves and 
nature reservations. 
Procedure. Counties are authorized to establish 
procedures governing covenants with landowners. 
Conditions governing continued classification. 
The land use may not be altered from that de- 
signated in the covenant. 
24 
Kach year, on the anniversary date, the cove- 
nant is extended by one year unless terminated 
as provided below. 
Declassification 
The owner may notify the county at least 30 
days prior to any anniversary date that he wishes 
to terminate the covenant at the expiration of 
the 5-year period. The county, likewise, may no- 
tify the landowner that it wishes to terminate the 
covenant on the sole ground, however, that the 
plan designating the land use has been amended 
so that the designation is no longer in accord with 
such plan. 
Alteration of designated use by the landowner 
constitutes a breach of covenant; the owner must 
pay to the county as liquidated damages the 
difference between the real property taxes paid 
and those which would have been payable in the 
absence of the covenant plus 5 percent interest 
calculated over the life of the covenant or 5 years, 
whichever is the shorter period. 
Acquisition of classified land by lease, purchase 
or eminent domain and use of rights-of-way or 
underground storage rights by a public utility or 
similar entity does not constitute an alteration 
of use or breach of covenant. 
Tax treatment 
Land and timber. The county covenants that 
the real property tax assessment will reflect the 
market value of the land as restricted by the 
covenant. 
