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AGO Opinions with Topic: VALUATION OF MERCHANTABLE TIMBER
AGO 1955 No. 40 >  March 16, 1955
TAXATION - PROPERTY TAXES - VALUATION OF MERCHANTABLE TIMBER - TAX COMMISSION'S TIMBER APPRAISAL MANUAL
TAXATION ‑- PROPERTY TAXES ‑- VALUATION OF MERCHANTABLE TIMBER ‑- TAX COMMISSION'S TIMBER APPRAISAL MANUAL. The "period of cutting" and "rate of logging" factors listed in the timber appraisal manual prepared by the Tax Commission are proper factors to consider in common with the other factors herein listed in determining the valuation of merchantable timber for property tax purposes.
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