The Governmental Organization and the Financing of Forest Communities in the South

Key Points

Many forest tax laws in state statutes have become ineffective due to limited applicability to forest land.
High tax requirements for forest communities are often overlooked by foresters, focusing instead on legislative actions.
Taxation specialists are needed to address land taxation issues rather than relying solely on forestry experts.
The current tax legislation intended to support forestry practice may largely be ineffective in its execution.

Abstract

Abstract The author views the cut-over land taxation problem from the community point of view, and considers it less a problem for foresters than a job for taxation specialists. Foresters have stimulated special tax legislation intended to encourage forestry practice but have ignored the reason for high tax requirements and the possibility of reducing them. According to the author, all of the fifty-odd forest tax laws on state statutes apply to very small fractions of the forest land area and most of them are inoperative or failures.

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Cite This Study

P. A. Herbert (Mon,) studied this question.

synapsesocial.com/papers/68d4765531b076d99fa6e8ca https://doi.org/https://doi.org/10.1093/jof/30.2.145

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