MAINE 



"Standing Wood, Bark, and Timber 



Whenever the owner of real estate notifies the 

 assessors that any part of the wood, bark, and 

 timber standing thereon has been sold by con- 

 tract in writing, and exhibits to them proper 

 evidence, they shall assess such wood, bark, and 

 timber to the purchaser." 

 "Woodlands 



The valuation and assessment of woodlands is 

 one of the most important yet difficult duties of 

 the assessor. The well-being of his town and the 

 state depends on how he treats this problem. 

 As with other kinds of property, the assessor 

 should assess all taxable woodlands in accord- 

 ance with their value, which value is compli- 

 cated by the fact that the income arising from 

 the woodlands may be deferred for many years, 

 during which time taxes and other annual car- 

 rying costs accrue. 



"Although no values are here suggested, since 

 the quantity, type, character and species of 

 wood, and the operability and nearness to mar- 

 ket of the land affect value so that it is difficult 

 to generalize, it is believed that assessors know 

 the relative value of their woodlands with other 

 kinds of land. But it must be kept in mind that 

 it usually takes from 40 to 60 year's to pro- 

 duce a timber crop. Undoubtedly, timber cruis- 

 ing, or the use of aerial photographs, is desir- 

 able as a tool in establishing such values. 



"An aerial survey has been made of Hancock 

 County which together with ground control 

 was used as the basis of a report on forest taxa- 

 tion, which disclosed that for the most part 

 woodlands can be successfully subjected to an 

 annual property tax without confiscation, pro- 

 vided that the tax is administered such that all 

 taxable property is assessed fairly and without 

 discrimination. The exceptions are those mu- 

 nicipalities which demand or need services 

 greater than the available tax resources. 



"In general, the assessor has two major prob- 

 lems, namely, finding the property, and giving 

 it a value. In the case of woodlands neither prob- 

 lem can be easily solved or lightly treated. A 

 good map of the town is essential in order to 

 know who owns what, and exactly what it is, 

 that is owned. Aerial photographs have been 

 made of a good part of the State, although in 

 some instances they are not available to the as- 

 sessor. These photos are not maps but are useful 

 in determining acreages, ownerships, and char- 

 acter of the land and the growth. 



"As in the case of valuing farms, we believe 

 in land classification; i.e., the number of acres 



of each class of land with the kind of growth 

 thereon. It is only in this way that the poorer 

 lands can be profitably held in private owner- 

 ship, since then the better lands will pay their 

 way and in so doing relieve the poorer lands. 

 The acreages are important, for it is well known 

 that in many towns the assessed acreage is con- 

 siderably under that indicated by a map, giving 

 due allowance for lakes and streams. Improve- 

 ments, such as buildings and all taxable per- 

 sonal property, must of course be assessed on 

 the same basis as land. 



"Uniformity in woodland assessments has 

 created gross inequities and consequent reper- 

 cussions which have often embarrassed many 

 assessors. For example: When all woodland 

 parcels are valued uniformly as though the 

 growth were immature or removed, the tax- 

 payer cannot understand why his assessment 

 is not reduced after he has removed a mature 

 stand. It is only common sense that a parcel 

 having marketable mature growth is worth 

 more and should be assessed more per acre 

 than another which is immature or not oper- 

 able. This means not that the growth be valued 

 on the basis of being presently stripped but 

 rather as an enlightened woodland owner prac- 

 ticing good forestry believes it adds value to 

 the land. Thus, woodland values should be re- 

 viewed from time to time so that changes in 

 value can be properly recognized. 



"Although no unit values are here given, it 

 is believed that they should be such that the 

 tax will not confiscate the property, will yield 

 an annual income to the town and at the same 

 time encourage good forestry practice to de- 

 velop and maintain forest resources, and not 

 induce wanton cutting and waste." 



Guide for Use of Assessors, Bureau of 



Taxation, pp. 79-80. 1962. 

 Under legislation adopted in 1954 as 

 amended (Revised Statutes Title 36 Sections 

 563-4), it is declared the policy of the State 

 to encourage sustained yield operation of for- 

 est lands. Uniformity of assessment is to be 

 sought, taking into consideration the pro- 

 ductivity of the land. Forest assessments are 

 to be held in excess of just value by the Courts 

 upon a showing by the owner that he is un- 

 able by efficient operation to obtain an ade- 

 quate return commensurate with the risk in- 

 volved. For purposes of this provision, forest 

 land includes any single tract exceeding 25 

 acres under one ownership devoted to com- 

 mercial timber production. 



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