TABLE 3b 



(Areas East of Continental Divide — Includes all of Deer 



Lodge & Silver Bow Counties — Lewis & Clarke Co. is divided) 



Applicable to cubic foot volume in trees 5 to 11" dbh 



Species 

 Group 



Accessibility & Topography Class 



Value/M 



cu. ft. 



I & II 



None 



None 



None 



III 



Ponderosa pine 

 Douglas Fir 

 Spruce 



Lodgepole pine 

 Cedar, White bark 

 pine, true firs 



Favorable 

 Average 

 Difficult 

 Impractical 



.75 

 .75 



None 

 None 



IV 



Cottonwoods 

 Other hardwoods 

 & other species 



No value unless 

 a market exists 

 locally and then 

 same as Group 

 III 





E. Revised Stand Volume Tables for various 

 counties or groups of counties prepared by 

 the committee show the average board 

 foot volume per acre in trees 11" dbh and 

 over and the percent by species group. 

 Similar information is shown for the 

 cubic foot volume in trees 5 to 11" dbh. 

 These Tables are an annex to this pro- 

 posal. 



NEW HAMPSHIRE 



Land Value; How Determined 



"22. How is the value of the land on which 

 non-taxable standing timber is growing to be 

 determined ? 



A. In the same manner as the value of other 

 taxable property; namely, on a fair sale 

 basis. The question is, what would the land 

 without the timber sell for at a fair sale 

 under normal conditions? 

 "23. Is there a standard value for land cov- 

 ered with timber, or for cut-over land ? 



A. Absolutely none. Each piece of land, 

 whether covered with trees or cut over, 

 must be judged separately. 

 "24. In determining the value of cutover 

 land, what must be considered? 

 A. (a) Its location ; 



1 The mandatory yield tax enacted in 1949 as 

 amended, exempts from the property tax standing tim- 

 ber, other than mature timber which an owner fails to 

 cut with the result that the tax district is unreasonably 

 deprived of revenue. Such timber and also forest land 

 remains subject to the property tax. 



(e) 

 (f) 



(g) 



(b) Its adaptability to grow timber; 



(c) The quality of the soil; 



(d) The possible use for other purposes: 

 for example, house lots, pasture, etc. 

 Its proximity to farms or villages; 

 Its location with reference to high- 

 ways and the kind of highway — 

 whether dirt road or hard surface ; 

 Its location with relation to possible 

 markets. 



"25. If after investigation the selectmen de- 

 cide that Jones is unreasonably depriving the 

 town of tax revenue by failure to cut mature 

 timber, what can they do? 



A. Beginning April 1st of any year after 

 such decision has been reached, they can 

 assess this timber as other property in the 

 town is assessed, on its full value at the 

 local rate." (pp. 8-10) 



Questions and Answers prepared by the 

 Tax Commission (in pamphlet describ- 

 ing Forest Yield Tax, 1949.) 



58 



