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Publication Information

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Title: Economic impacts of current-use assessment of rural land in the east Texas pineywoods region

Author: Hickman, Clifford A.; Crowther, Kevin D.;

Date: 1991

Source: Res. Pap. 50-261. New Orleans, LA: U.S. Department of Agriculture, Forest Service, Southern Forest Experiment Station. 20 p.

Publication Series: Research Paper (RP)

Description: Those provisions of Texas law that authorize optional current-use property tax assessment for forest and other rural land were studied to: (1) estimate the extent of adoption by qualifying property owners, (2) estimate the effects on assessments and taxes of enrolled land, (3) estimate the impacts on revenues received by local units of government, (4) estimate the effects on taxes born by ineligible and nonparticipating property owners, and (5) evaluate the impacts on rural land use decisions. The study focused on the east Texas pineywoods region because of the continuing controversy that has surrounded the application of current-use assessment within this heavily timbered part of the State.

Keywords: forest economics, property taxation

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Citation:


Hickman, Clifford A.; Crowther, Kevin D. 1991. Economic impacts of current-use assessment of rural land in the east Texas pineywoods region. Res. Pap. 50-261. New Orleans, LA: U.S. Department of Agriculture, Forest Service, Southern Forest Experiment Station. 20 p.

 


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