11 



10 



1 Revenue and Taxation Code (sec. 38101 et seq.) in effect 



2 as of the date of enactment of this Act that would have 



3 been paid with respect to such lands if the lands had not 



4 been acquired by the United States, as determined by the 



5 Secretary pursuant to this subsection. 



6 (2) The Secretary shall determine the amounts to be 



7 paid pursuant to paragraph (1) of this subsection based 



8 on an assessment of a variety of factors including, but not 



9 limited to — 



10 (A) timber actually sold in the subject year 



11 from comparable commercial forest lands of similar 



12 soil type, slope and such determination of appro- 



13 priate timber harvest levels, 



14 (B) comparable timber size class, age, and qual- 



15 ity, 



16 (C) market conditions, 



17 (D) all applicable Federal, State, and local laws 



18 and regulations, and 



19 (E) the goal of sustainable, even-flow harvest or 



20 renewable timber resources. 



21 (c) California Timber Yield Tax. — The amount 



22 of State of California Timber Yield Tax payments paid 



23 to Humboldt County in any year pursuant to the laws of 



24 California for timber sold from lands acquired under this 



•HH S8M IH 



