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Chittenden, Alfred K. (Alfred Knight), 1879-1930 / The taxation of forest lands in Wisconsin
(1911)

Summary of assessed values compared with actual values,   pp. 27-41 PDF (2.9 MB)


Page 37


THE TAxATION OF FOREST LANDS IN WISCONSIN.
37
                                   County H.
Assessed value and total taxes for 1907, 1908. 1909. per forty of representative
tracts of tim-
     berland, and the estimated true value and ratio of assessed to true
value in 1909.
      1909.
Assessedl Total
value.
860
56
56
63
37
47
41
78
61
40
47
25
50
72
50
50
50
50
50
80
50
50
50
50
215
145
50
50
50
50
50
45
tax.
83.17
2.96
2.96
3.33
1.95
2.48
2.16
4.12
3.22
2.11
2.48
1.32
2.64
3. 80
2.64
2.64
2.64
2.64
2.64
4.22
2.64
2.64
2.64
2.64
11.33
7.64
2.64
2.64
2.64
2.64
2.64
2.37
ESTIMATED Tauz VALUE.
Timber.
81,301
  123
1,093
1,255
   30
   45
   46
   543
   10
   10
   8
   24
   392
   10
   480
   500
   180
   181
   110
   70
   74
   60
   109
   140
   541
   689
   182
   23
   156
   52
   33
   13
Land.
8120
70
40
90
25
27
40
100
60
40
38
23
40,
52
40
80
40
40
40
40
40
40
40
40
40
40
34
40
40
40
40
35
Total.
$1,421
  193
1,133
1.340
   55
   72
   86
   643
   70
   50
   46
   47
   432
   62
   520
   580
   220
   221
   150
   110
   114
   100
   149
   180
   581
   729
   216
   63
   196
   92
   73
   48
Assessments of Cut-over Land.
  Unlike timbered land, numerous examples of excessive valuations on
cut-over land are found. Many of them are grossly excessive, as will
be seen by a casual examination of the following tables in which are
given the assessed and true values of certain cut-over tracts in counties
H, G, and C. Notwithstanding the fact that most of these tracts are
on poor soil, it is quite apparent that the assessor considered them
equal in value to the better grades of soil in his district and valued
them accordingly. It is not an infrequent case for an assessor to adopt
and follow a uniform value per acre for all cut-over land, without
regard to its location or the quality of the soil. These tables plainly
show the injustice of such a practice. In many instances it amounts
almost to confiscation. For example, in County C, the taxes paid on
a forty amounted in 1907 to 11.7 per cent of the true value of the
land, in 1908 to 15 per cent, and in 1909 to 15.8 per cent. In three
1907.
1908.
Assessed
value.
860
56
58
63
37
47
41
78
61
40
47
25
50
72
50
50
50
50
50
80
50
50
50
50
215
145
50
50
45
50
45
Total
tax.
83.01
2.81
2.81
3.16
1.85
2.35
2.05
3.91
3.06
2.00
2.35
1.25
2.51
3.61
2.51
2.51
2.51
2.51
2.51
4.01
2.51
2.51
2.51
2.51
10.77
7.26
2.51
2.51
2.51
2.51
2.51
2.25
Assessed
value.
860
56
56
63
37
47
41
78
61
40
47
25
50
72
50
50
50
50
50
80
50
50
50
50
215
145
50
50
50
50
50
45
Total
tax.
63.15
2.94
2.94
3.31
1.95
2.47
2.15
4.09
3.20
2.10
2.47
1.31
2.63
3.79
2. 63
2.63
2.63
2.63
2.63
4.20
2.63
2.63
2.63
2.63
11.29
7.61
2.63
2.63
2.63
2.63
2.63
2.36
Ratio
assessed
to true
value
in 1I90.
    4.2
    29.0
    4.9
    4.7
    67.3
    65.3
    47.7
    12.1
    87.1
    80.0
    102.2
    53.2
    11.8
    116.1
    9.6
    8.6
    22.7
    22.6
    33.3
    72.7
    43.7
    50.0
    33.6
    27.8
    37.0
    19.9
    23.1
    79.4
    25.5
    54.1
    68.5
    93.8
l
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