Revised April 1996. Facts and recommendations in this publication may no longer be valid. Please look for up-to-date information in the OSU Extension Catalog: http://extension.oregonstate.edu/catalog
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...
Revised May 1990. Facts and recommendations in this publication may no longer be valid. Please look for up-to-date information in the OSU Extension Catalog: http://extension.oregonstate.edu/catalog
Revised May 1990. Facts and recommendations in this publication may no longer be valid. Please look for up-to-date information in the OSU Extension Catalog: http://extension.oregonstate.edu/catalog
Revised August 1992. Facts and recommendations in this publication may no longer be valid. Please look for up-to-date information in the OSU Extension Catalog: http://extension.oregonstate.edu/catalog
In November 1990, Oregon voters approved Ballot Measure 5,
placing an ultimate ceiling on local property tax rates of 1.5% of
market value (excluding specific levies for capital expenditure). Any
resulting shortfalls in local education revenues are to be made up by
transfers from state funds, at the expense of...
Public land ownership withdraws property from the tax base of local
property tax districts. Publicly-managed lands occupy approximately 17.5
million acres of forested lands in Oregon (inclusive of federal, state, and county
ownership). To compensate local taxing districts for foregone property tax
collections, Congress enacted a series of federal revenue-sharing...