Payments in Lieu of Taxes on Coos Bay Wagon Road Lands in Oregon

A decision was requested on the availability of funds for payment in lieu of taxes on Coos Bay Wagon Road lands in Oregon in view of a new Oregon law changing the method of taxing timber. The Government may make payments in lieu of taxes despite the recent change in State law. The change in the method of computing the timber tax does not, however, relieve the Government of tax equivalent obligations as long as the principles of the Act of May 24, 1939, are not in conflict with State laws.