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Filtering by: Subject Taxation -- Oregon Degree Field Forest Resources

Comparison of timber tax options available to western Oregon small nonindustrial private forest land owners

Creator:

Cannon, T. Lincoln

Abstract:

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...

Resource Type:

Masters Thesis
Federal forest revenue-sharing in coastal Oregon : an assessment of historical and future tax equivalence

Creator:

Powell, Leslie A. (Leslie Ann)

Abstract:

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...

Resource Type:

Masters Thesis