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- Info
Emerging patterns of forest property and yield taxes
| Author: |
Hickman, Clifford A. |
| Date: |
1982 |
| Periodical: |
In: Haney, Harry L., Jr.; Siegel, William C.,eds. Proceedings of Forest Taxation Symposium II; 1982 February 10-11, Williamsburg, VA. FWS-4-82. Blacksburg, VA:Virginia Polytechnic Institute and State University, College of Agriculture and Life Sciences, School of Forest Resources |
| Abstract: |
Over the years, the application of the property tax to forested properties has been especially controversal. Most studies aimed at evaluating the tax in terms of the generally accepted attributes of a \"good tax system\" concluded that it suffered from five major deficiencies.
In view of this indictment, even though some elements of it have now been questioned or invalidated, it is not surprising that many states saw fit to develop and enact \"special\" forest property tax laws. In this regard, objectives of this paper are to identify and define the different types of laws that have been adopted, show how their usage has changed over time, rewview key provisions of thd statutes now in existence, and to explore the implications of any apparent legislative trends. |
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