IDAHO 
Yield Tax. 
Optional. Enacted 1929. Amended 1931 and 1967. 
Code 1947, Secs. 38-201 to 221. 
Classification 
Qualification. Tracts may be classified as ‘‘Re- 
forestation Lands’ if located within a reforesta- 
tion district (created by the Act to coincide with 
existing forest protection districts), if they bear no 
commercial timber, and if by reason of location, 
topography, and geological formation they are 
chiefly valuable for forest growth. In addition, 
the property may have value for grazing or other 
uses not detrimental to forestry. 
Lands containing commercial timber at time of 
enactment are eligible for classification upon re- 
moval of merchantable timber in accordance with 
regulations of the State Board of Land Commis- 
sioners. 
Procedure. The owner makes application to the 
Board requesting that the tract be classified. The 
application must include a legal description of the 
property, must state that all persons holding 
encumbrances join in the application and that the 
applicant will comply with laws and regulations 
of the Board for the protection and development 
of commercial forests, including those for the cut- 
ting and removal of timber. After public hearing, 
the Board may enter an order for classification of 
the property. 
Conditions governing continued classification. 
The public shall have the right to hunt, camp and 
fish on the land and the property must be managed 
in conformity with the law and with regulations 
prescribed by the Board 
Transfer of the property does not affect classi- 
fication since the contract runs with the land. The 
contract provides that neither repeal of the Act 
nor amendments subsequent to classification shall 
apply to the property except by mutual consent 
of the owner and the Board. The contract extends 
for a period of 50 years and is subject to renewal. 
Declassification 
This is effected (1) automatically in the absence 
of mutually agreed renewal at the end of 50 years 
or subsequent renewal period or (2) by the Board 
if it finds that by reason of changed conditions the 
lands have become more valuable for other pur- 
1 Known as the “Reforestation Law.”’ 
poses. The Board may declassify lands, after 
hearing, if it finds that the owner has not in good 
faith complied with the regulations, or is using the 
lands for any purposes detrimental to reforesta- 
tion. 
Declassification taxes are imposed equivalent 
to the difference between land and timber taxes 
actually paid on the property during the period of 
classification and the taxes that would have been 
payable under the general tax laws during the 
same period on similar lands and timber in the 
same county. 
Tax treatment 
Land. Taxed at local rates on fixed assessments 
of $1 per acre., 
If lands have grazing or other values in addition 
to that for reforestation, such additional values 
are assessed for State and local taxes by the State 
Board of Equalization. 
Timber. A yield tax of 121% percent on full 
stumpage value is imposed upon all forest products 
cut. 
Exemption. Forest products cut for domestic 
purposes of the owner are exempt and also mate- 
rials necessarily used in harvesting the forest crop. 
Tax administration 
Reports. The owner must file with the Board a 
notice of intent to cut, 380 days before harvesting 
any forest products other than those for domestic 
use. He must provide a surety bond guaranteeing 
that the yield tax will be paid when due and must 
report annually to the Board and to the county 
assessor showing the amount cut during the year 
by species and product. Upon objection by the 
assessor to the amount of cut as reported by the 
owner, the Board arranges for a cruise of the 
stunipage cut and this determination shall be 
nal. 
Collection. Taxes are payable annually to the 
county treasurer. 
Use of revenue 
Yield tax revenues are placed in the general 
fund of the county. 
