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OCCASIONAL PAPER NO- 99

SOUTHERN FOREST EXPERIMENT STATION
E. L. Demmon, Director
New Orleans, La*

May 27 , 1941

TAXES ON FOREST PROPERTY IN NINE SELECTED COUNTIES OF
ALABAMA, 1937-40, AND IN SEVEN SELECTED COUNTIES OF
MISSISSIPPI, 1936-40

By

Ronald B. Craig, Associate Forest Economist
Southern Forest Experiment Station

The Occasional Papers of the Southern Forest Experiment
Station present information on current Southern forestry prob-
lems under investigation at the Station. In some cases these
contributions were first presented as addresses to a limited
group of people, and as "occasional papers” they can reach a
much wider audience. In other cases, they are summaries of
investigations prepared especially to give a report of the
progress made in a particular field of research. In any case,
the statements herein contained should be considered subject
to correction or modification as further data are obtained.

TAXES Oil FOREST PROPERTY IN NINE SELECTED COUNTIES OF

ALABAMA, 1957-40, AND IN SEVEN SELECTED COUNTIES OF

MISSISSIPPI, 1956-40

By

Ronald B. Craig. Associate Forest Economist
Southern Forest Experiment Station

Foreword

This report presents data on ad valorem taxes on forest property
in Alabama and Mississippi, dealing with both current and recent levies.

It is the second release in a series of progress reports, the purpose of
which is to present up-to-date information on the general level of assess-
ment and taxation of forest lands in the states of the lower South. The
first release (Occasional Paper No. 89 and Supplement) concerned taxes in
Mississippi for the period 1936-39. Other states will be brought within
the scope of the study as rapidly as possible and annual tax data for each
state will be reported.

The Division of Forestry, Alabama Department of Conservation, pro-
vided cooperation in both field and office in assembling the data for
that State. Information w as obtained from local tax records in nine coun-
ties selected as representative of forest cover and ownership conditions
in all parts of the State (fig. 1) . This information has been condensed
into one table (table 1), which shows, for the nine counties as a whole
and for each county separately, the average assessed values, and the av-
erage ad valorem property taxes levied for State, county, and school pur-
poses, per acre of forest land and timber, in the period 1937-40. Also
shown are the respective annual indices, derived from an index base that
takes the average of the three years 1937-38-39 as 100.

Because of the system of "blanket assessment" employed in Alabama,
whereb y all rural land owned by a given taxpayer in a county is assessed
as a unit, it was not possible in this State to derive separate value and
tax data for each forest type and condition class. Tax data on small
farm woodlands are also excluded, since such lands are assessed with crop
and pasture lands in farm units. In these particulars the information
respecting Alabama differs from that respecting Mississippi.

The seven counties of Mississippi selected as representative are
shown in figure 2. The eight tables for Mississippi present data on the
average assessed values and average ad valorem property taxes per acre of
forest land in 1936-40, for the seven counties as a whole and for each
county separately. The lands are classified by forest type and condition
class, and the tables show also the respective annual indices, taking the
average of the three years 1936-37-38 as 100. These data are based on the
same sample properties used as a basis for the report on 1936-39 taxes

presented in Occasional Paper No. 89, and were obtained from the tax rolls
of the selected counties .1/ Whereas data on "tax per acre" for the ear-
lier years included the tax on such standing timber as was assessed on the
sample properties in Mississippi, figures for 1940 represent taxes on the
land only, not including any timber. The "assessed values per acre"
indicated for all years covered by the tables refer to the land only.

Under provisions of the timber severance tax act of April 1940, all stand-
ing timber in Mississippi is exempt from ad valorem taxes, but a 3-percent
severance tax is levied on the value of the forest products at the time
and place of severance. This fact should be borne in mind in appraising
any trends in forest taxation in Mississippi that may be inferred from
the index numbers for 1940.

Besides showing the current levels of assessment and taxation in
both States, these data give some indication of recent trends in forest
taxation, and in time similar figures covering a longer period will af-
ford a valuable measure of this trend. Obviously these figures do not
reveal the taxes levied on any particular property, because there is
frequently wide disparity in assessments and total tax rates among in-
dividual properties within the same county. They do, however, afford a
basis for determining whether an individual property is exceptionally
favored or overburdened in regard to taxes.

1 / These 1940 data in Mississippi were obtained by Junior Forester J.

D. Strange, Jr*, Div. of State and Private Forestry, Region 8, U. S.

Forest Service.

Note: Assistance in the preparation of these materials was furnished
by the personnel of Work Projects Administration official project 165-2-64-102.

- 2 -

southeri

FOREST EXPERIMENT STATION - NEW ORLEANS, LA.

Table 1. — Forest taxation data for nine selected counties of Alabama.

with group averages, 1957-40

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1937-39 = 100.

Unweighted mean of nine counties.

SOUTHERN FOREST EXPERIMENT STATION - NCW ORLEANS. LA

TISHOMINGO

Table 2. — Forest taxation data: average for seven counties of Mississippi

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-6-

Alcorn, George, Holmes, Marion, Newton, Quitman, and Webster Counties.
Assessment is biennial.

1936-38 = 100.

Table 3. — imprest taxation data: Alcorn County, Miss.

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0)

0

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0

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p.

o

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0)

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hIc^I

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Assessment is biennial.
1936-58 = 100.

Table 4« — Forest taxation data: George County , Miss

4)

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1

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to

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to

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p

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1

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to

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p

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ON

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1 / Assessment is biennial.
2/ 1956-58 = 100.

Table 5. — Forest taxation data: Holmes County, Miss.

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pq

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'hIo?)

Assessment is biennial.
1936-58 = 100.

Table 6, — Forest taxation data: Marion County, Miss.

o

0s

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to

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ft

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too

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coo

0

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1 — 1

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o

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03

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0

p

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p

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ft

-10 -

1936-38 = 100.

Table 7. — Forest taxation data: Newton County, Miss.

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rHjCVj

-12-

Table 9 Forest taxation data: Webster County, Miss.

4

o

DO

IP

IP

DO

4)

to

DO

(

4

UP

i — 1

O

CM

rH

CP

CM

0

cp

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1 — 1

1

0

cp

1

O

4)

IP

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to

4

rH

to

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CP

CP

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CP

DO

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p

cp

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rH

1 — 1

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0

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rd

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rH

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DO

to

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DO

4

to

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CP

DO

00

CP

DO

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CP

0

cp

-p

1 — 1

i — i
0

fa

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P

IP

DO

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to

DO

i — I

CP

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to

P

CP

CP

CP

CP

CP

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CP

X

0

ON

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5

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4)

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4

4

4

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to

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CM

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M

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1

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to

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•

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to

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1 1

|

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CM

CM

CM

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4)

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to

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1

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4

0

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to

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4)

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0

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4

4)

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1

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4

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0

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i — 1

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93

cm!

DO

P

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4

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4

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0

to CP

DO

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CP

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CP

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CP

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P

CP to

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p

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i — 1 1

0

0

PH

0

p

93

0

P

P

f>

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4)

P

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CM

to

4

CM

4

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1— 1

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to IP

4

O

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i — 1

1 1

1 — 1

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i — 1

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rH

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1

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DO

CM

4

!

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DO

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CP

CP

CP

0

CP

•

»

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♦

0

1 — 1

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to

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to

to

CM

CM

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r — 1*^

0 Hi

10

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0

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P

DO

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DO

to

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4

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0

4

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93

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r— i

•

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CM

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Q

4

0

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4)

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m

fa

to IP

1

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4

CP

4)

4

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4

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CP to

.

•

♦

♦

0

i — 1 !

i

to

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CM

CM

CM

CO

CM

to

93

to

o

0

0

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bO

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rH

bO

• •

bO

£

P,

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o

9d

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o

-P

rH

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i — 1

P

1 — 1

Tl

P

<s

-p o

0

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-P

p

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0

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0

-P

0

W

0

•H

CO

O 93

W

bO

m

0

-P

bO

1

1 P

bo

1

93

l

P

•H

o

P

P 0

o

P

P

o

P

O

93

1 — 1

0

0 X!

i — 1

0

0

1 — 1

0

fa

P

£

93

0

£

93

rH

■5

93

O

0

p

rH 93

0

p

£

0

p

O

..

CO

o p

CO

fa>

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CO

0|

0

-P

P

i — 1

-P

•H

fa

o

PHI

fa>

PQ

"hIcm!

-is -

Assessment is biennial.
1956-38 = 100.