Timberland Classification Requires Forest Management Plan
Applications for current use timber land classification are made to
the county legislative authority. A timber management plan is filed at
the time of application or when a sale or transfer of timber land
occurs and a notice of continuance is signed.
Classification shall be acted upon after public hearing in a similar
manner to open space land classification within six months following
the date the application is received.
Granting or denial of an application is a legislative determination
and shall be receivable only for arbitrary and capricious action. The
granting authority may not require the granting of casements for
The application form requires information about a forest management
plan, restocking, fire protection, insect and disease control, weed
control, and any other summary of experience and activity that
supports the growth and harvest of forest crops for commercial
Determination of Value
The assessor is required to maintain two values for each parcel that
is classified. The first is the value that would be placed on the land
if it was not classified. This is commonly referred to as the "fair
market value." The second is the current use land value based on its
present use as classified by the granting authority. The process for
determining the value of open space lands is spelled out in statute.
The assessor shall consider only the use to which such property is
currently applied and shall not consider potential uses of such
- Open space land located within a county that has established
a public benefit rating system will be valued according
to the criteria of the rating system. In absence of a rating
system, the valuation will be no less than that for farm
and agricultural land.
- In determining the current use value of farm and agricultural
land the assessor shall consider the earning or productive
capacity of comparable lands from crops grown most typically
in the area averaged over not less than five years. This
earning or productive capacity shall be the "net cash rental"
and shall be capitalized by a "rate of interest" charged
on long term loans secured by a mortgage on farm or agricultural
land plus a component for property taxes.
- Timber land is valued according to the schedule prepared
by the Department of Revenue for the Timber Tax law, Chapter