Unit stumpage values 



General 



Definition 



Timber value schedule 



Land value schedule 



Time factor data 



General 



Management plan 



Time estimate 



CHAPTER V 



Operations 



[Contents only] 



Operations 

 Advance preparation 

 Supplies and equipment 

 Maps and photographs 



Parcel maps 



Planimetric and topographic maps 



Aerial photographs 

 Office operations 



Preparation of forms 



Timber property appraisal record 



Standing timber record 



Timber supplementary property statement 



Vegetation-type maps 

 Collection of data 

 Field collection of information 

 Identification of parcel 

 Physical sampling 

 General area data 

 Specific data relating to sales 



Buyer and seller 



Description of property 



Date of sale 



Type of sale 



Inventory used as sale basis 



Contract provisions 



Physical features of the sale area 



Type of payment 

 Office analysis 



Physical inventory 

 General factors 

 Time factor 

 Comparable sales 

 Correlation of values 



CHAPTER VI 

 Forms 



[Contents only] 



Forms 

 Basic forms 

 Supplemental forms 



The supplementary report on timber and timberlands 



Timber property cruise record 

 Appraisal worksheets 

 Instructions for use of forms 



The timber property appraisal record 



The standing timber record 



Supplementary report and claim for timber exemption 



Timber property cruise record 



Timber property inventory worksheet 



Conversion return appraisal summary 



Timber property appraisal worksheet 



TIMBER INVENTORY METHODS 



[Chapter VIII] 



Timber inventories for assessment purposes 

 may be obtained in various ways. The responsi- 

 bility of the property owner to report all taxable 

 property is clearly set forth in the statutes. 

 Estimates of timber volumes are still necessary 

 for spot-checking submitted cruises, for field 

 checking areas reported as cut-over and for ob- 

 taining information on unreported areas. Satis- 

 factory cruises may be obtained (1) from a 

 county cruise, (2) from the property owner, 

 (3) by field sampling, and (4) through the use 

 of photogrammetric methods and field sampling. 



COUNTY CRUISE 



A county cruise is a survey made by qualified 

 county personnel or completed under contract, 

 which tabulates the physical factors on each 

 timber parcel to a certain set of standards. If a 

 county cruise has been made to acceptable 

 standards and has been kept current, it is prob- 

 ably the best source of inventory information 

 to produce equitable assessments. 



Because of the complex nature of the pro- 

 cedures and equipment generally used to com- 

 plete a cruise of a large area at a reasonable 

 cost, a county cruise in most instances will be 

 done under contractual arrangements. 



INVENTORY SUBMITTED BY 

 PROPERTY OWNER 



Under increasingly intensive management 

 practices within the timber industry, owners 

 have found it necessary to develop better inven- 

 tory data. In the absence of a county cruise, 

 property owners should be requested to submit 

 the best available information as required by 

 the statutes of California. Information submit- 

 ted should include : 



1. Timber volumes by species, preferably by 

 40-acre legal subdivisions. 



2. The date the cruise was made, by whom 

 it was made, and the standards used. (Sampling 

 method, minimum top and breast high diam- 

 eters, deductions for cull and breakage, etc.) 



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