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An analysis of PILT-related payments and likely property tax liability of Federal resource management landsAuthor(s): Ervin G. Schuster; Paul R. Beckley; Jennifer M. Bushur; Krista M. Gebert; Michael J. Niccolucci
Source: Gen. Tech. Rep. RMRS GTR-36WWW. Ogden, UT: U.S. Department of Agriculture, Forest Service, Rocky Mountain Research Station. 23 p.
Publication Series: General Technical Report (GTR)
Station: Rocky Mountain Research Station
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DescriptionThis report stems from Congressional concern over the equivalency between Federal payments to counties containing Federal resource management lands, the likely tax liability, and other county-level benefits and costs associated with those lands. Results indicate that the overall tax liability on Federal lands is almost three times the Federal payments. A survey of county executive officers indicates that the direct fiscal costs or benefits to county governments from Federal lands and programs are modest.
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CitationSchuster, Ervin G.; Beckley, Paul R.; Bushur, Jennifer M.; Gebert, Krista M.; Niccolucci, Michael J. 1999. An analysis of PILT-related payments and likely property tax liability of Federal resource management lands. Gen. Tech. Rep. RMRS GTR-36. Ogden, UT: U.S. Department of Agriculture, Forest Service, Rocky Mountain Research Station. 23 p.
Keywordsrevenue sharing, tax equivalency, PILT, payments to counties, Payments in Lieu of Taxes Act
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