This is my thesis for master of science. In writing it, I experienced the real academic research. As a student from China, it was not an easy job to put all the literature review in English and skills such as statistical and GIS softwares together. With the help and encouragement of my director, David Newman, I managed it. I did it as a scientist, which is a valuable chance in my life. I cherish the opportunity all my life. If it can help with further research in timberland property taxation in the US, it will be my great honor.