Oregon Timber Tax Maps, 1950-1996

Collection Overview

Title: Oregon Timber Tax Maps, 1950-1996

Predominant Dates: 1955-1977

ID: MAPS TimberTax

Primary Creator: Oregon. State Tax Commission.

Extent: 28.0 cubic feet. More info below.

Arrangement: This collection is arranged in six series: I. County Forest Cover Maps, 1956-1978; II. County Township-Range Quadrant Maps, 1960-1978; III. County Volume per Acre Listings, 1977; IV. County Timber Reduction Maps, 1950- 1977; V. County Account File Information, 1977; and VI. Reference Information and Additional Maps, 1960-1996.

Languages of Materials: English [eng]

Abstract

Scope and Content Notes

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.

Biographical / Historical Notes

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.

Administrative Information

More Extent Information: 4033 maps; 53 map folders and 17 boxes, including 13 oversize boxes

Statement on Access: Collection is open for research.

Acquisition Note: These materials were transferred from the Oregon State University Libraries' maps collection to the Special Collections & Archives Research Center in 2014.

Related Materials: The Special Collections and Archives Research Center's holdings include many collections documenting forestry and the timber industry in Oregon. Of note are the following collections that also include forestry maps: Forest Type Maps of Oregon (MAPS ForestType), Royal G. Jackson Papers (MSS JacksonR), McDonald Forest and Peavy Arboretum Maps (MAPS McDonaldForest), National Forests in Oregon Maps (MAPS USFS), Oregon Department of Forestry Maps (MAPS ODF), Gerald W. Williams Collection (MSS WilliamsG), and the Donald B. Zobel Collection of Historic Forestry and Vegetation Maps (MAPS ZobelMaps). The Bob Zybach Collection (MSS Zybach) and Liz VanLeeuwen Spotted Owl Collection (MSS VanLeeuwen) are also available in the Special Collections and Archives Research Center.

Preferred Citation: Oregon Timber Tax Maps (MAPS TimberTax), Oregon State University Special Collections and Archives Research Center, Corvallis, Oregon.

Creators

People, Places, and Topics

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.
Forest mapping--Oregon.
Forests and forestry--Taxation--Oregon.
Forest type groups--Oregon.
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.
Natural Resources
Polk County (Or.)--Maps.
Tillamook County (Or.)--Maps.
Timber--Oregon--Maps.
Wasco County (Or.)--Maps.
Washington County (Or.)--Maps.
Wheeler County (Or.)--Maps.

Box and Folder Listing

Series 1: County Forest Cover Maps, 1956-1978

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.

Extent: 1331 maps

Folder-Item 2.1 - 2.37: Benton County: Extent: 37 sheets
Folder-Item 7.1: Benton County - Oversize: Extent: 1 sheets
Folder 3 - 4: Clatsop County: Extent: 22 sheets
Box-Folder 5.1 - 5.2: Clatsop County: Extent: 73 sheets
Folder 6: Columbia County: Extent: 8 sheets
Folder 7, 8: Coos County: Extent: 29 sheets
Folder 9, 10: Crook County: Extent: 96 sheets
Folder 11, 12: Curry County: Extent: 32 sheets
Folder 13, 14: Deschutes County: Extent: 26 sheets
Folder 15: Douglas County: Extent: 34 sheets
Folder 16: Hood River County: Extent: 10 sheets
Folder 17-19: Jackson County: Extent: 64 sheets
Folder 20: Jefferson County: Extent: 12 sheets
Folder 21-30: Klamath County: Extent: 307 sheets
Folder 31-34: Lake County: Extent: 147 sheets
Folder-Item 70.2: Lake County - Oversize: Extent: 1 sheet
Folder 35-40: Lane County: Extent: 136 sheets
Folder 41-43: Lincoln County: Extent: 117 sheets
Folder-Item 44.1 - 44.2: Marion County: Extent: 2 sheets
Folder-Item 44.3 - 44.5: Morrow County: Extent: 3 sheets
Folder 45-46: Polk County: Extent: 43 sheets
Folder 47-49: Tillamook County: Extent: 40 sheets
Box-Folder 5.3: Tillamook County: Extent: 36 sheets
Folder 50, 51: Wasco County: Extent: 12 sheets
Folder 52: Washington County: Extent: 9 sheets
Folder 53: Wheeler County: Extent: 4 sheets

Series 2: County Township-Range Quadrant Maps, 1960-1978

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.

Extent: 2073 maps

Box-Folder 54.1 - 54.2: Benton County: Extent: 96 sheets
Box-Folder 54.3 - 54.5: Clackamas County: Extent: 132 sheets
Box-Folder 55.1: Clatsop County: Extent: 16 sheets
Box-Folder 55.2 - 55.3: Columbia County: Extent: 64 sheets
Box-Folder 56.1 - 56.4: Coos County: Extent: 161 sheets
Box-Folder 55.4: Curry County: Extent: 55 sheets
Box-Folder 57.1 - 57.5: Douglas County: Extent: 243 sheets
Box-Folder 59.1: Hood River County: Extent: 37 sheets
Box-Folder 58.1 - 58.5: Jackson County: Extent: 188 sheets
Box-Folder 59.2 - 59.3: Josephine County: Extent: 120 sheets
Box-Folder 60.1 - 60.2: Lake County: Extent: 80 sheets
Box-Folder 61.1 - 61.7: Lane County: Extent: 237 sheets
Box-Folder 62.1 - 62.3: Lincoln County: Extent: 114 sheets
Box-Folder 63.1 - 63.5: Linn County: Extent: 190 sheets
Box-Folder 64.1 - 64.5: Marion County: Extent: 171 sheets
Box-Folder 60.3: Multnomah County: Extent: 29 sheets
Box-Folder 62.4 - 62.7: Polk County: Extent: 71 sheets
Box-Folder 60.4 - 60.6: Washington County: Extent: 69 sheets

Series 3: County Volume per Acre Listings, 1977

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.

Box-Folder 65.1: Benton County, December 1977: Extent: 1 binder
Box-Folder 65.2: Coos County, December 1977: Extent: 1 binder
Box-Folder 65.3: Curry County, December 1977: Extent: 1 binder
Box-Folder 65.4 - 66.5: Douglas County, January 1977: Extent: 20 binders
Box-Folder 66.6 - 66.8: Jackson County, December 1977: Extent: 3 binders
Box-Folder 66.9: Josephine County, December 1977: Extent: 1 binder
Box-Folder 66.10 - 66.12: Lane County, December 1977: Extent: 3 binders
Box-Folder 67.1: Lincoln County, December 1977: Extent: 1 binder
Box-Folder 67.2: Linn County, December 1977: Extent: 1 binder
Box-Folder 67.3: Polk County, December 1977: Extent: 1 binder

Series 4: County Timber Reduction Maps, 1950-1977

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.

Extent: 326 maps

Box-Folder 68.1 - 68.3: Clackamas County, 1965: Extent: 86 sheets
Box-Folder 68.4 - 68.5: Clatsop County, 1964: Extent: 78 sheets
Box-Folder 68.6 - 68.7: Klamath County, 1950: Extent: 79 sheets
Box-Folder 68.8: Marion County, 1967: Extent: 34 sheets
Box-Folder 68.9: Multnomah County, 1965: Extent: 12 sheets
Box-Folder 68.10: Tillamook County, 1977: Extent: 37 sheets

Series 5: County Account File Information, 1977

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.

Box-Folder 67.4: Coos County, December 1977: Extent: 1 binder
Box-Folder 67.5: Curry County, December 1977: Extent: 1 binder
Box-Folder 67.6 - 67.7: Douglas County, December 1977: Extent: 2 binders

Series 6: Reference Information and Additional Maps, 1960-1996

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.

Extent: 303 maps

Box-Folder 69.1: Report on 1996 Inventory of the 1955-1977 Oregon Timber Tax Maps, September 1996

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.

Extent: 1 folder

Box-Folder 69.2 - 69.3: Timber Appraiser Reference Binder, 1972

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.

Extent: 2 folders

Folder 1.1: Western Oregon Timber Value Areas, 1979

Shows the timber value area boundaries from the coast to the Cascades at a 1:500,000 scale.

Extent: 1 sheet

Box-Folder 69.4: Timber Cash Valuation Reference Material, 1966-1977

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.

Extent: 1 folder

Box-Folder 5.4: Northwestern Oregon Section Volumes per Acre, circa 1965

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.

Extent: 110 sheets

Folder 1.2: Klamath Indian Reservation Cut by Fiscal Year, 1961

Depicts ownership boundary lines and areas where timber was harvested in 5 year intervals between 1916 and 1960 around the region.

Extent: 1 sheet

Sub-Series 7: Clatsop County Information, 1960-1978

Folder-Item 1.3: Major Ownerships Across Clatsop County, 1978: 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.; Extent: 1 sheet
Box-Folder 5.5: Township Ownership Maps, circa 1965: 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.; Extent: 25 sheets
Box-Folder 60.7: Township Maps with Public Ownership, circa 1960: Contains information on public lands boundaries within each township of Clatsop County.; Extent: 27 sheets

Sub-Series 8: Coos County Information, 1961-1977

Box-Folder 69.5: Cruise Data, 1971-1973: 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.
Box-Folder 69.6: Check Cruise Data, 1977: Recalculated values for certain townships that include grade percentages, basal area per acre, volume per acre and species present.; Extent: 1 folder
Box-Folder 69.7: County Assessment and Tax Roll, 1961-1975: 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.
Box-Folder 69.8: Timber Valuation Data, 1964-1977: 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.; Extent: 1 folder

Sub-Series 9: Curry County Information, 1962-1977

Box-Folder 69.9: Site Cruise Data, 1973: 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.
Box-Folder 69.10: Tax Rate Summary, 1962-1971: 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.
Folder-Item 1.4 - 1.7: County Value Zones, 1966-1972: 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.; Extent: 5 sheets
Box-Folder 69.11: County Value Zones, 1977: Maps depicts the value zones across the county and information on the land true cash value per acre in each of these zones from 1965-1977.; Extent: 1 sheet
Box-Folder 69.12: Timber Value Data, 1962-1973: 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.; Extent: 1 folder

Sub-Series 10: Douglas County Information, 1961-1993

Box-Folder 69.13: Cruise Computations, 1977: Detailed cruise information including basal area per acre, year cruised, and estimated grade break down of standing volume for each section and ownership.; Extent: 1 folder
Box-Folder 69.14: Log Grade Distribution, 1973: 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).; Extent: 1 folder
Box-Folder 69.15: Low Volume Cruise Analysis, 1974-1976: 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.; Extent: 1 folder
Box-Folder 69.16: Hardwood Analysis, 1976: Cruise data for hardwood species in each section of cruise zones in Douglas County.; Extent: 1 folder
Box-Folder 69.17: Classified Reforestation Lands, 1993: Offers information on the reforestation status (planted, harvested, or not planted) of land areas in each township's section.; Extent: 1 folder
Folder-Item 1.8 - 1.14: Crown Zellerbach Mazama Tree Farm Cutting Maps, 1961-1967: 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.; Extent: 7 sheets

Sub-Series 11: Klamath County Information, 1965

Box-Folder 5.6: Township Ownership Maps, circa 1965: These maps contain information for townships in Klamath County and depict approximate ownership boundaries within sections.; Extent: 31 sheet

Sub-Series 12: Lake County Information, 1965

Box-Folder 5.7 - 5.9: Ownership Maps, circa 1965: These maps contain information for each township in Lake County and depict approximate ownership boundaries within sections.; Extent: 99 sheet

Sub-Series 13: Lane County Information, 1969-1977

Box-Folder 69.18: County Timber Values, 1969-1977: 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.; Extent: 1 folder

Sub-Series 14: Polk County Information, 1973-1974

Box-Folder 69.19: Value Tabulations by Township, 1973-1974: 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.; Extent: 1 folder