Principal changes since the 
1957 edition of the Digest 
The 56 forest tax laws summarized in the cur- 
rent Digest compare with 44 laws in the previous 
edition. Fourteen forest tax provisions were 
enacted during the period 1957-1967 and 4 older 
laws were repealed, a net gain of 10. In addition, 2 
laws omitted from the earlier edition are now in- 
cluded; they are referred to below in the discus- 
sion of modified property taxes and yield taxes 
respectively. 
In the exemption and rebate group, 4 laws were 
repealed or expired: 
Connecticut exemption (1929) repealed by 
Chapter 490, Laws of 1968. 
Hawaii exemption (1892) repealed by Chap- 
ter 234, Laws of 1957. 
Hawaii exemption (1955) expired. 
South Dakota bounty (1890) repealed by 
Chapter 5, Laws of 1961. 
One law was enacted: 
Alabama exemption (1967) 
There was little evidence of increased classifi- 
cation under the optional exemption-rebate pro- 
visions (table 2). The few amendments to this 
group of laws were administrative in nature. 
Taken as a whole, the exemption-rebate group 
lost ground over the review period with the im- 
portant exception, however, of the new timber 
exemption in Alabama. This was adopted so 
recently that there has been little opportunity to 
observe its impact. 
Table 2.—Application of Optional State Forest Tax Laws 
Commercial forest area 
Area of commercial in private ownership 
State Enacted Area to which law applied! forest land in private classified under optional 
1956 1967 ownership, 1963 laws, 1967 
(Acres) (Acres) (Acres) (Percent) 
Exemption and Rebate 
Delawares 3-2) ee 22 Se) se. 1931 0 382,000 — 
Uae all = © Serer ES pened tes Pett 1903 (?) 27 , 285 593 ,000 4.6 
Wane = pes ee wes BST (8) 2,300 16,964,000 (*) 
New, Hampahire 2-2 =- 2 2 1903 (3) (?) 4,210,000 = 
Puertovricome-s sae feos EI SOT gt 1930 670 670 500 ,000 0.1 
Rhodeiislandmteees =) 6 frre! fees. 1878 (?) 300 404 ,000 0.1 
Modified Property Taz 
Modified Assessment 
Conneetienhs te: 1963 — 48 ,363 1,818,000 2.7 
Hawaliert stent attire 1961 _- 0 593 ,000 = 
Tnidianas22 ae Sea ea oh Eas 1921 172,950 257 , 250 3,666 ,000 (LAW) 
Towa eee Sea HP 5? 1906 85,864 93,155 2,558 ,000 3.6 
Maryland @2s Sees ease Tee) 1963 — 242 2,683 ,000 (*) 
New Jermey. 2-6 sau eek as eS 1964 — (?) 1,866 ,000 = 
Oregon i 
Western Oregon Small Tract 
Opuoumlit ex sn. =. eo 5 1961 — 50,000 10,311,000 0.5 
Rents ylvaniae eee see ean 2 te 1965 oo (?) 11,789,000 
puerto Ricos 2225-5 2. = ee 1925 500 ,000 = 
Modified Rate 
Minnesota 
Tree Growth Tax Law_________-__- 1957 — 287 ,977 7,523 ,000 3.8 
North Dakota 2820.8 2.13 02 1967 — 50 296 ,000 = 
Ohio- es eS Se sete = thee os lle 1925 98 ,939 235,753 4,761,000 5.0 
WWHSCONS In Seec pete oe eee as ae OP 1953 29 547 133,809 10,330,000 1.3 
Deferred Payment 
Me Washington ences es EE 1941 0 9,151,000 
Yield Tax 
Alabamiaset fees ob x sso 1 ey. 1923 44,680 5,000 20,741,000 (*) 
WOMMECH CNG tees oa ee te be 1913 1,093 24,745 1,818,000 1.4 
Layali eee Se aS Ens au heirs camer 1963 — 0 593 ,000 = 
Ednhiow’ SE SPR ON BUG Son. 52 1929 156 ,958 144,001 3,066 ,000 4.7 
Powisiauss Peet = beim ls eis 1910 380,979  * 451,000 15,627 ,000 2.9 
Massachusettes: 225222 5 tt 1914 7 56,530 (?) 2,860,000 = 
Michigan 
Commercial forests_________________ 1925 301 , 212 630 ,000 12,801,000 4.9 
IWoodlotssiaee # salt Io Aplin sa 1917 d : = 
Mannesotiats 354 tape! i. epee Sea 3 1927 220,196 269 544 7,523,000 3.6 
Missouri meee ee aoe nd. 1946 301,075 517,637 13,392,000 3.9 
ING win Grkcmaeme nine Say ha at cel oh U5) 2G 1926 38 , 867 265,292 11,107,000 2.4 
Oregon 
Forest Fee & Yield Tax_____-__--__- 1929 968,716 995,346 10,311,000 9.7 
Wiashingtoness 2252) sei ee 1931 479,310 541,014 9,151,000 5.9 
Wisconsin) ee PS 1927 333,536 576,673 10,330,000 5.6 
1 Source: State Foresters and State Tax Commissions 
2 Not available 
3 “Very small’’ 
4 Less than 0.1 
5 Contracts not effective until January 1, 1968 
1965 
7 139 of 355 towns (1950) 
