application of that information in making as- 

 sessments. 



In general, it may be said that the Non- 

 productive class is the least valuable while the 

 Hardwood class is the most valuable. Local and 

 physical factors are so variable that countless 

 exceptions are to be found. The basic rule will 

 apply, however, in most cases. 



Locational and Physical Characteristics 



A partial list of local and physical conditions 

 that affect value includes: 



LOCATIONAL 



1. Location or 



accessibility: 

 No road. Trail road 

 Improved dirt road 

 Gravel or paved road 

 Availability of 



electricity 

 Proximity of telephone 



PHYSICAL 



1. Topography: General, 

 Level, Rolling Hilly 

 Erosion, Drainage 



2. Water: 



Lakes and streams 

 Cost of wells 



2. Demand or Salability:: 



Close to town — Building 3. Forest Products: 



sites Seedlings, Saplings 



Close to farms — Pasture Poles, Pulp, Logs 



Hunting area Christmas Trees 



Eesort area Misc. other products 

 Tree Farms 



The examples on the following pages illus- 

 trate methods of arriving at the value of par- 

 cels when influenced by some of the above 

 noted factors. 



The basic method is to determine the value 

 of specific parcels in the area using sales and 

 other available information. Then by compari- 

 son and consideration of various factors listed 

 above, determine comparative equitable assess- 

 ments for all parcels in the same class. 



The value of this class of real estate can be 

 established only in the assessing area. Nu- 

 merous sales generally are a good guide to 

 value. Occasional sales must be carefully ana- 

 lyzed before too much reliance is placed on 

 them in establishing value. 



Specific Price Information 



Appraisers for the Lands Division of the 

 Department of Conservation have learned that 

 they seldom need to ask less than $2.50 per 

 acre in order to dispose of even the least de- 

 sirable land. There are instances, however, 

 when descriptions offered for as little as $1.50 

 per acre have not been sold. This indicates that 

 any value of less than $2.50 per acre would 

 be questionable. 



A large number of forty acre tracts were 

 sold in the vicinity of T 29 N, R 3 W, during 

 the years 1953 and 1954. These were rolling 



to hilly medium sand White Pine land. The 

 cover varied from scattered Aspen to good 

 stands of Aspen and Soft Maple with some 

 scattered pine. Some of the parcels adjoined 

 an improved dirt road and some did not. Sale 

 prices varied from $10.00 to $15.00 per acre. 

 The average for this area was well established 

 at $13.00 per acre. 



Recent sales of Jack Pine plains and Nor- 

 way land with medium stands of Jack Pine 

 or Scrub Oak in Crawford and Roscommon 

 Counties have varied from $15.00 to $20.00 per 

 acre. 



Many parcels in the upper peninsula have 

 sold for $5.00 per acre. Many have sold for 

 more and a few for less depending on location 

 and other factors. 



It is therefore necessary that the local as- 

 sessor determine the value of the various 

 classes of cut over land in his area. Once the 

 true cash value of specific parcels have been 

 determined for the assessment district, it 

 should be relatively simple, by use of the in- 

 formation and examples assembled in this 

 manual, to determine comparative values for 

 final assessment use. 



Location: Considerable areas throughout most 

 of the Lower Peninsula and the west end 

 of the Upper Peninsula. Typical large areas 

 in Iron, Dickinson, Menominee, Antrim, 

 Otsego and Osceola Counties. Many small 

 areas in other counties. 

 Soil: Varies from Clay to Sandy Loam. Usu- 

 ally well drained. 

 Topography: Rolling to hilly relief. Area of 



slopes exceeds that of flat land. 

 Cover: Typical species are Sugar Maple, Yel- 

 low Birch, Beech, Basswood, White Ash, 

 Elm, Aspen, White Birch, Hemlock and 

 White Pine frequently intermixed. 

 Utilization : When suitably located much of 

 this area has been developed for farming. 

 Hilly and isolated areas not cleared are de- 

 veloping natural reproduction or are being 

 reforested by the owners. 

 Broad leaf species ranging from Aspen to 

 Maple are the usual natural cover. Much of 

 the open area has been planted to pine. 

 Due to the prevalance of small lakes and 

 streams and the variety of natural cover, 

 this type of land, in the wild state, produces 

 and supports a variety of game animals and 

 birds which creates a demand for it as hunt- 

 ing and recreational land. 



Location : Scattered throughout the state. 



Soil and 



Topography: The dunes bordering the Great 



46 



