Forest Taxation and the Preservation of Rural Values in New York

Excerpts from the report Conclusion: In concluding this report, three needs should be emphasized. The first is to recognize the prospect of increasing multiple use of the State's forest land over the years ahead. The second need is that of coordinating tax and conservation policies if the long run interests of forest owners, other rural landowners, and residents of metropolitan areas are to be protected. The third need is to recognize that a community of interest exists among forest owners oriented toward timber production, those oriented toward recreation, farmers, and urban groups concerned with wise use of rural lands. Only as conservation, agricultural, "open space," and "natural beauty" interests make common cause can the protection and development of the State's forest resource and the preservation of its rural values be assured