The assessment of private forests
1993
Winkler, I. | Kotar, M. (Biotechnical Faculty, Ljubljana (Slovenia). Forestry Dept.)
The anticipated changes of the assessment system are an opportunity to take the production capacity of natural sites, which is corrected by the stand conception on the basis of actual presence of function bearers in a forest stand, as a basis for assessment of forests. Different production conditions do not have essential influence on the height of production costs which represent a deduction item in establishing value yield (cadastral income) from forests. Present tax relief and exemptions from taxes are generally adequate and it would also be appropriate to extend them towards investments into forests.
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