Oregon Timber Tax Maps, 1950-1996  PDF

Overview of the Collection

Creator
Oregon. State Tax Commission.
Title
Oregon Timber Tax Maps
Dates
1950-1996 (inclusive)
1955-1977 (bulk)
Quantity
28 cubic feet, including 4033 maps, (53 map folders and 17 boxes, including 13 oversize boxes)
Collection Number
MAPS TimberTax
Summary
The Oregon Timber Tax Maps consist of more than 4,000 maps and related documents detailing appraisal information for forest taxes. The collection includes annotated township maps, data sheets on timber volume, as well as many other pieces of information regarding the valuation of timbered lands in Oregon during the 1950s-1970s.
Repository
Oregon State University Libraries, Special Collections and Archives Research Center
Special Collections and Archives Research Center
121 The Valley Library
Oregon State University
Corvallis OR
97331-4501
Telephone: 541-737-2075
Fax: 541-737-8674
scarc@oregonstate.edu
Access Restrictions

Collection is open for research.

Languages
English


Historical NoteReturn to Top

The timber and forest industry have long been crucial to the economic and environmental health of Oregon. As a key land use and production of the state, the forest industry has been subject to several taxation system changes.

One of the most rudimentary and earliest taxations of private timberland was the property tax; however, it posed an issue when compared to the income generated through private forests. By the 1920s, Oregon had a major problem with tax delinquency among forest landowners with many forest landowners simply abandoning their ownerships due to the high property tax rates. The Oregon Legislature then chose to try and encourage the ownership and reforestation of recently harvested lands by creating the optional Forest Fee and Yield Tax Law in 1929. Under this system owners could opt into the system and were able to exempt all their timber from property taxes. Instead they were levied an annual fee on a per acre of ownership rate with a yield tax placed on the value of forest products once they were harvested.

Although this offered owners a different option for forest taxation, many did not choose to opt into this Fee and Yield Tax and the rate of tax delinquency continued to increase into the 1940s and stayed relatively high into the 1950s. In order to address this situation and develop a long-term solution, 33 forest tax bills were introduced to the Oregon Legislature between 1921 and 1959.

One of the important issues tackled in these bills was the lack of uniformity in timber assessment procedures between the counties who were responsible for levying the property taxes. In 1955 the state legislature directed the then State Tax Commission to assist the counties by developing a consistent timber inventory and valuation methodology. By 1961 the Tax Commission was the sole party responsible for forestland valuation for taxation purposes.

The Tax Commission conducted a number of studies to try and calculate a reasonable valuation of old growth timber in each county. However, there was so much variation that their plan was never adopted. In 1961 the legislature enacted new forest taxes for all lands except those in the Forest Fee and Yield Tax system. Under this new tax system landowners were subject to either an Ad Valorem Tax, Small Tract Tax, or the Fee and Yield Tax. The Ad Valorem Tax operated very similar to a property tax, with a clause that all forest land could be taxed at a lower rate to encourage forestland ownership. In addition to this, the timber was then taxed, with no annual tax on young timber, unless harvested, and older timber was taxed at 30 percent of its immediate harvest value. For the Small Tract Tax the land and timber valuation was combined into a flat true cash value per acre based on site class. Only those owning less that 1000 acres were able to opt into this program.

This new taxation system called for renewed efforts to gather information on property value and timber assets in order to implement this system. It was through these changes in the legislature that the Tax Commission took considerable time in gathering valuation data across many Oregon counties. These efforts to document and map their findings and valuation information comprise the maps and related documents in the Oregon Timber Tax Maps.

Content DescriptionReturn to Top

The Oregon Timber Tax Maps consist of 4033 maps and related documents pertaining to land and timber valuation data collected for forestland taxation purposes. The maps range from 1950 through 1978 and offer a detailed look at private ownership and forest stand data. In addition, the collection includes a 1996 document describing how the collection was formed and some background information on the collection as a whole.

The bulk of the collection is composed of information for specific counties. For the majority of Oregon counties there are township forest cover maps, which depict often detailed information on ownership and stand boundaries, estimated volume for stands, harvest and planting dates, in addition to information on roads, streams, landmarks, sections, and other key features. These forest cover maps share most of the same background information as the township-range quadrant maps and reduction maps. The quadrant maps offer a more detailed look at sections within each township and through the use of a transparent overlay are able to depict specific changes within the regions. The reduction maps also depict changes to the land base, focussing on timber volume changes resulting from harvest.

In addition to these maps the collection contains a large number of documents offering detailed numerical values to accompany the maps. These documents include volume per acre listings, account file records, cruise data, and the actual appraisal documents for several counties. Through these documents information is provided on specific section and ownerships volumes per acre, primary species in each region, the estimated log grade distributions, site class information, and timber product values for this time period.

Use of the CollectionReturn to Top

Preferred Citation

Oregon Timber Tax Maps (MAPS TimberTax), Oregon State University Special Collections & Archives Research Center, Corvallis, Oregon.

Administrative InformationReturn to Top


Detailed Description of the CollectionReturn to Top

Series I:  County Forest Cover Maps, 1956-1978Return to Top

1331 maps

Series I consists of township maps for many Oregon counties. The maps range in detail depending on the county although all of them depict section boundaries, roads, streams, rivers, landmarks, and some sort of information on ownership or forest stand boundaries. A majority of the maps include annotation and drawings delineating stand types, ownership, and land use. Information on stand acreage, volume, planting year, and harvest year is also included. The maps in this series are arranged by county and thereunder by range.

Container(s) Description Dates
map-folder
2, 70
Benton County
38 sheets
3-4
Clatsop County
22 sheets
box 5
Clatsop County
73 sheets
6
Columbia County
8 sheets
7, 8
Coos County
29 sheets
9, 10
Crook County
96 sheets
11, 12
Curry County
32 sheets
13, 14
Deschutes County
26 sheets
15
Douglas County
34 sheets
16
Hood River County
10 sheets
17-19
Jackson County
64 sheets
20
Jefferson County
12 sheets
21-30
Klamath County
307 sheets
31-34
Lake County
147 sheets
70
Lake County
1 sheet
35-40
Lane County
136 sheets
41-43
Lincoln County
117 sheets
44
Marion County
2 sheets
44
Morrow County
3 sheets
45, 46
Polk County
43 sheets
47-49
Tillamook County
40 sheets
box 5
Tillamook County
36 sheets
50, 51
Wasco County
12 sheets
52
Washington County
9 sheets
53
Wheeler County
4 sheets

Series II:  County Township-Range Quadrant Maps, 1960-1978Return to Top

2073 maps

Series II consists of maps depicting a quadrant of each section in a township. Most of the maps are composed of a base sheet with information similar to that on the forest cover maps plus a transparent overlay sheet that contains annotations and stand boundaries. The maps document stand delineations, ownership boundaries, acreage, volume, value associated with given stands, and harvest and planting dates as well as road systems, physical landmarks, public lands, streams, and other features.

Container(s) Description Dates
Box
54
Benton County
96 sheets
54
Clackamas County
132 sheets
55
Clatsop County
16 sheets
55
Columbia County
64 sheets
56
Coos County
161 sheets
55
Curry County
55 sheets
57
Douglas County
243 sheets
59
Hood River County
37 sheets
58
Jackson County
188 sheets
59
Josephine County
120 sheets
60
Lake County
80 sheets
61
Lane County
237 sheets
62
Lincoln County
114 sheets
63
Linn County
190 sheets
64
Marion County
171 sheets
60
Multnomah County
29 sheets
62
Polk County
71 sheets
60
Washington County
69 sheets

Series III:  County Volume per Acre Listings, 1977Return to Top

Series III contains information gathered through the timberland's appraisal process on the volume estimates for several counties. The data is broken into regions by the sections of each township in the county. For each entry there is data on the cruise date, net volume per acre, basal area per acre, volume to basal area ratio, and adjacent stand age. In addition there is information on estimated percentages of volume in seven different log grade categories, total merchantable timber volume, and information on when the stand was depleted.

Container(s) Description Dates
Box
65
Benton County
1 binder
December 1977
65
Coos County
1 binder
December 1977
65
Curry County
1 binder
December 1977
65, 66
Douglas County
20 binders
January 1977
66
Jackson County
3 binders
December 1977
66
Josephine County
1 binder
December 1977
66
Lane County
3 binders
December 1977
67
Lincoln County
1 binder
December 1977
67
Linn County
1 binder
December 1977
67
Polk County
1 binder
December 1977

Series IV:  County Timber Reduction Maps, 1950-1977Return to Top

326 maps

Series IV consists of information describing a positive or negative change in timber volume on forest cover base maps for certain sections in townships. The volume changes are on a relative basis with a ranking system for the regions. The majority of depletions occur due to timber harvest; however, depletions also result from natural events such as wildfire or wind storms. For some counties, township maps reflect the actual harvested areas for that township.

Container(s) Description Dates
Box
68
Clackamas County
86 sheets
1965
68
Clatsop County
78 sheets
1964
68
Klamath County
79 sheets
1950
68
Marion County
34 sheets
1967
68
Multnomah County
12 sheets
1965
68
Tillamook County
37 sheets
1977

Series V:  County Account File Information, 1977Return to Top

Series V contains detailed information for various ownership accounts in Coos, Curry, and Douglas Counties. They are listed by township sections and include information on account numbers, value zone, year compiled, area of ownership, and valuation data which assigns a dollar value to the land base being described.

Container(s) Description Dates
Box
67
Coos County
1 binder
December 1977
67
Curry County
1 binder
December 1977
67
Douglas County
2 binders
December 1977

Series VI:  Reference Information and Additional Maps, 1960-1996Return to Top

303 maps

Series VI consists of reference information and additional maps, including cruise data for several counties, timber values assessed in areas, and a general appraiser reference binder. Information for Clatsop, Coos, Curry, Douglas, Klamath, Lake, Lane, and Polk Counties is included. Of special note is a 1996 report describing the history of the collection and how it was obtained.

Container(s) Description Dates
Box
69
Report on 1996 Inventory of the 1955-1977 Oregon Timber Tax Maps
1 folder
Describes the scope of the timber tax maps collection as of 1996, and details the history in how the maps were determined to be archival material and some background information on the collection. Also lists the maps that were included in the collection as of 1996.
September 1996
69
Timber Appraiser Reference Binder
2 folders
Offers diverse information on the protocols followed during cruises, mapping, and data compilation. Also provides information on the base values used in calculating land value. Includes many other phone numbers and key personnel records that would be beneficial for appraisers to have access to.
1972
map-folder
1
Western Oregon Timber Value Areas
1 sheet
Shows the timber value area boundaries from the coast to the Cascades at a 1:500,000 scale.
1979
Box
69
Timber Cash Valuation Reference Material
1 folder
Includes information on acres of classified land by county for 1962-1969, and forest products value by species and product grade. For instance, value for poles, saw-lumber, fence posts, and firewood.
1966-1977
5
Northwestern Oregon Section Volumes per Acre
110 sheets
Contains information for each section in townships 1 North to 6 South on the section's volume per acre estimates, top species, and average board feet (BF) per acre.
circa 1965
map-folder
1
Klamath Indian Reservation Cut by Fiscal Year
1 sheet
Depicts ownership boundary lines and areas where timber was harvested in 5 year intervals between 1916 and 1960 around the region.
1961
Clatsop County Information
1960-1978
map-folder
1
Major Ownerships Across Clatsop County
1 sheet
Depicts major ownerships across the county at a 1" to 2 mile scale. Shows federal, state, and county lands as well as property owned by Boise Cascade, Crown Zellerbach, Longview Fibre Co. and others. Produced by the Department of Revenue.
1978
Box
5
Township Ownership Maps
25 sheets
Contains information for townships in Clatsop County and depict approximate ownership boundaries within sections. Also contains some information on ownership acreage and some value annotations.
circa 1965
60
Township Maps with Public Ownership
27 sheets
Contains information on public lands boundaries within each township of Clatsop County.
circa 1960
Coos County Information
1961-1977
map-folder
69
Cruise Data
Details out the approximated site class (which predicts the productive abilities of the land) for each value zone. Includes information for sampled trees on species, diameter at breast height (DBH), age, 5 year diameter growth, tree height, crown class, location and its calculated site class value.
1971-1973
69
Check Cruise Data
1 folder
Recalculated values for certain townships that include grade percentages, basal area per acre, volume per acre and species present.
1977
69
County Assessment and Tax Roll
Information on the tax rate system for various land classifications. Also includes the assessed value for various land uses and property. These include timber land value, machinery and equipment value, livestock value, and other personal property items.
1961-1975
69
Timber Valuation Data
1 folder
Includes data detailing the total volume in thousand board feet (MBF) of townships in Coos County differentiating between young and old growth. Also includes calculations for the estimated timber volumes by grade and species in the county. Includes data on the cash value of timber by the linear foot and per MBF based on grades and species. Also includes individual timber appraisals, estimated logging costs in Coos County and the bare land value per acre.
1964-1977
Curry County Information
1962-1977
map-folder
69
Site Cruise Data
Cruise sheets that detail out the approximated site class (which predicts the productive abilities of the land) for each value zone. Includes information for sampled trees on species, diameter at breast height (DBH), age, 5 year diameter growth, tree height, crown class, location and its calculated site class value.
1973
69
Tax Rate Summary
Includes information on the tax rate system for various land classifications. Also includes the assessed value for various land uses and for property. These include timber land value, machinery and equipment value, livestock value, and other personal property items.
1962-1971
1, 69
County Value Zones
5 sheets, 1 folder
There are 5 maps depicting the value zones across the county and information on the land true cash value per acre in each of these zones from 1965-1977.
1966-1977
69
Timber Value Data
1 folder
Includes information on the total volume in thousand board feet (MBF) per township in young and old growth timber, and the total volume in Polk County. Also includes the volume composition by grades and species in each township.
1962-1973
Douglas County Information
1961-1993
map-folder
69
Cruise Computations
1 folder
Detailed cruise information including basal area per acre, year cruised, and estimated grade break down of standing volume for each section and ownership.
1977
69
Log Grade Distribution
1 folder
For each cruise zone in Douglas County, this shows the volumes by log species and log grade, and also shows the total graded volume in thousand board feet (MBF).
1973
69
Low Volume Cruise Analysis
1 folder
Includes data on the location of low volume areas in the county, the volume and species composition of those areas, and computations in analyzing the value associated with areas.
1974-1976
69
Hardwood Analysis
1 folder
Cruise data for hardwood species in each section of cruise zones in Douglas County.
1976
69
Classified Reforestation Lands
1 folder
Offers information on the reforestation status (planted, harvested, or not planted) of land areas in each township's section.
1993
1
Crown Zellerbach Mazama Tree Farm Cutting Maps
7 sheets
Show timber types across the Crown Zellerbach ownership in Douglas County, with emphasis on showing land recently cut or depleted. Distinction of species by lodgepole pine, ponderosa pine, and Christmas trees.
1961-1967
Klamath County Information
1965
Box
5
Township Ownership Maps
31 sheet
These maps contain information for townships in Klamath County and depict approximate ownership boundaries within sections.
circa 1965
Lake County Information
1965
Box
5
Ownership Maps
99 sheet
These maps contain information for each township in Lake County and depict approximate ownership boundaries within sections.
circa 1965
Lane County Information
1969-1977
map-folder
69
County Timber Values
1 folder
Includes information on the total volume in thousand board feet (MBF) per township in young and old growth timber, and then the total volume in Lane County for 1976, 1977. Also contains timber volume inventory by zones in MBF for 1969. There is also information on estimated appraisals for exempt forestry ownerships such as the BLM, state, county, city, and school owned lands. In addition contains the actual appraisal value for all of the county's timber from 1969-1975.
1969-1977
Polk County Information
1973-1974
map-folder
69
Value Tabulations by Township
1 folder
Includes information on the total volume in thousand board feet (MBF) per township in young and old growth timber, and then the total volume in Polk County. Also includes the volume composition by grades and species in each township. Includes species like Douglas-fir, hemlock, red cedar, noble fir, silver fir, white pine, and some hardwoods.
1973-1974

Names and SubjectsReturn to Top

  • Subject Terms :
  • Forest mapping--Oregon.
  • Forest type groups--Oregon.
  • Forests and forestry--Taxation--Oregon.
  • Timber--Oregon--Maps.
  • Geographical Names :
  • Benton County (Or.)--Maps.
  • Clackamas County (Or.)--Maps.
  • Clatsop County (Or.)--Maps.
  • Columbia County (Or.)--Maps.
  • Coos County (Or.)--Maps.
  • Crook County (Or.)--Maps.
  • Curry County (Or.)--Maps.
  • Deschutes County (Or.)--Maps.
  • Douglas County (Or.)--Maps.
  • Hood River County (Or.)--Maps.
  • Jackson County (Or.)--Maps.
  • Jefferson County (Or.)--Maps.
  • Josephine County (Or.)--Maps.
  • Klamath County (Or.)--Maps.
  • Lake County (Or.)--Maps.
  • Lane County (Or.)--Maps.
  • Lincoln County (Or.)--Maps.
  • Linn County (Or.)--Maps.
  • Marion County (Or.)--Maps.
  • Morrow County (Or.)--Maps.
  • Multnomah County (Or.)--Maps.
  • Polk County (Or.)--Maps.
  • Tillamook County (Or.)--Maps.
  • Wasco County (Or.)--Maps.
  • Washington County (Or.)--Maps.
  • Wheeler County (Or.)--Maps.
  • Form or Genre Terms :
  • Forestry maps.
  • Maps.
  • Other Creators :
    • Personal Names :
    • Zybach, Bob. (creator)
    • Corporate Names :
    • Oregon. Property Tax Division. Timber Unit. (creator)