PREFACE 



This compilation of State guides for the as- 

 sessment of forest land and timber subject to 

 the general property tax is the third in a series 

 prepared by the Forest Service. Earlier sum- 

 maries were published in 1941 and 1956.?/ 



The compilation is intended for State and lo- 

 cal tax officials, assessing officers in particular, 

 and for individual forest owners, representa- 

 tives of forest industry, and others having 

 an interest in property tax questions. Exchange 

 of ideas in the assessment field enables States 

 to benefit from the experience of others and 

 leads to improved assessment administration. 



Instructions contained in State assessors' 

 manuals and similar publications, made avail- 

 able through the cooperation of State Tax Com- 

 missions, have been the chief source of infor- 



1 Nelson, Alf. Z. Status of official instructions for 

 assessing forest land. Forest Taxation Inquiry. 

 USDA Forest Service, 28 pp. 1941. (Out of print.) 



Williams, Ellis T. State guides for assessing forest 

 land and timber — 1955. USDA Forest Service, 52 pp. 

 1956. (Out of print.) kaQ r"*7 



mation. Assessment guides or excerpts, there- 

 from are included for each of the States having 

 such material relating to forest lands. Statutory 

 provisions and administrative rulings have also 

 been included where appropriate. These guides 

 have been published current as of December 31, 

 1966. 



The present compilation, like earlier ones, 

 does not include timber exemptions, yield taxes, 

 or other special forest tax laws that remove 

 forest land and timber in whole or in part from 

 the operation of the property tax.' Such pro- 

 visions are contained in the State Forest Tax 

 Law Digest issued periodically by the Forest 

 Service. 



An analysis and interpretation of forest as- 

 sessment developments since publication of the 

 1956 compilation is scheduled to appear in the 

 Assessors Journal. Reprints of the article, 

 "Progress in the Assessment of Forest Land 

 and Timber 1956-1966," may be obtained from 

 the Forest Service upon request. 





