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Taxing Forest Property: Analysis of Alternative Methods and Impacts in Idaho Item Info

Title:
Taxing Forest Property: Analysis of Alternative Methods and Impacts in Idaho
Creator:
Philip S. Cook; Jay O'Laughlin
Date Created (ISO Standard):
2001
Description:
Policy Analysis Group Report - University of Idaho College of Natural Resources
Abstract:
Forest landowners in Idaho are taxed under one of two property tax options: [1] the productivity tax option or [2] the bare land & yield tax option. In 2002, landowners with between 5 and 5,000 acres of forest land will have a chance to choose a tax option for the next 10 years. Large increases in taxable value under the productivity option during the 1990s may influence many landowners decision to switch to the bare land & yield option. The first objective of the analysis is to examine the impacts on forest landowners of the current forest valuation formula under the productivity option. The second objective is to examine the potential impacts on county property tax revenues in 2002 of a potential shift of forest landowners from the productivity option to the bare land & yield option.
Subjects:
property law economic resources taxes fiscal policies
Type:
Text
Format:
application/pdf
Language:
eng

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Attribution
Citation:
"Taxing Forest Property: Analysis of Alternative Methods and Impacts in Idaho", Institutional Repository Collection, University of Idaho Library Digital Collections, https://www.lib.uidaho.edu/digital/ir/items/ir0051.html
Rights
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In Copyright - Educational Use Permitted. For more information, please contact University of Idaho Library Special Collections and Archives Department at libspec@uidaho.edu.
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