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- Info
Productivity taxation- the West Virginia method
| Author: |
Stewart, K.C., Jr. |
| Date: |
1988 |
| Periodical: |
In: Forest Taxation: Adapting in an Era of Change; 1988 May 20-22; Atlanta, GA. Madison, WI: Forest Products Research Society. |
| Abstract: |
This paper discusses the political and legal development of the productivity method to the valuation of West Virginia timberland. Following adoption of the Timberland Appraisal Manual, differences of opinion related to the productivity method arose within the forestry community. The components of the capitalization rate, the productivity formula, and management costs are among the differences discussed. |
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