Oregon has several forest tax and assessment programs. All forestland
owners pay an annual property tax. Some owners may owe a severance
tax on cut timber, depending on how their forestland is classified for tax purposes. All harvesters of Oregon timber pay a Forest
Products Harvest Tax (FPHT) on harvested...
Detrimental impacts of estate taxes on management of private
nonindustrial forests can be mitigated by estate planning which
considers organizational forms of forest businesses and methods for
funding estate settlement costs. This study's objective was to determine
effects of business form and estate funding method on income
and estate tax...
Joint harvest scheduling of Bureau of Land Management and U.S. Forest Service lands in western Oregon would result in small increases in harvests because of the physical allowable cut effect. Total revenues to counties in western Oregon would fall in the near future if revenues from a merged agency were...
Most forests and timber in Western Oregon are taxed under the Western Oregon Forest Land and Severance Tax (WOST), a system which is accepted as one that promotes "correct" economic rotation lengths. This study was motivated by the observation that an optional tax with the same stated purpose - the...