aerial photographs are not used, then the acre- 

 ages must be determined by deed, or as near as 

 possible from the knowledge of the individual 

 owners. This information should be put onto a 

 tax map, together with the information secured 

 by viewing the timberland. Once this is on a 

 map, it should not be too difficult to maintain it. 

 Also, with the establishment of tax maps, you 

 might be surprised at the amount of lost prop- 

 erty that might come to light and would be 

 entered on the tax rolls for the first time in a 

 number of years. 



Many farmers, and possibly timberland own- 

 ers, have had their holdings surveyed by the 

 Soil Conservation Service. Aerial photographs 

 have been taken and maps made for the owners. 

 These maps will show the different types of 

 soil, the location of the cultivated land, pasture 

 land and timberland. The information contained 

 on these maps should be of immense assistance 

 to you. We feel sure the property owners will 

 be glad to let you use their maps and photo- 

 graphs. 



RECORD CARD 



Another tool is a good record card for each 

 taxpayer on which should be recorded the num- 

 ber of acres for each classification of timber- 

 land, the rate per acre used when appraising the 

 property and the total appraised value for the 

 various classifications. This same card could be 

 used for all the rural land, which would include 

 the cultivated land and the pasture land along 

 with the timberland. It is possible you would 

 want to include on the card an outline, or dia- 

 gram, of the taxpayer's holdings and even show 

 the number of acres for each classification of 

 land. 



In any event, some kind of a permanent rec- 

 ord card should be kept pertaining to the tim- 

 berland holdings of each taxpayer so you would 

 know how you appraised his property. You also 

 need this information in order to know what to 

 do when there has been a cutting made and the 

 taxpayer comes in for a reduction in his 

 appraisal. 



CLASSIFICATIONS 



In order to assist you to the greatest extent 

 possible, we have divided timberland into six 

 broad or general classifications. That means we 

 must define each classification in terms that 

 every lister will readily understand. However, 

 each general classification may contain trees 

 that belong to some other classification. You will 

 determine the classification by the size of the 

 majority of trees in the area. 



WASTE LAND 



This is the least valuable land there is — it is 

 worthless and should be figured as such. It in- 

 cludes mountain tops that are all rocks or where 

 only short scrub trees will grow that have no 

 value whatsoever. There may be areas on moun- 

 tain sides that are all ledges, which will make 

 that particular area valueless. Also included in 

 this category will be swamps where only swale 

 grass and cattails grow, which will be worth- 

 less. 



BRUSH LAND 



This will include cultivated or pasture land 

 that has been abandoned for farm purposes and 

 might be covered with clumps of small worth- 

 less trees such as alder, willow, cherries and 

 gray birch, that will never grow to a market- 

 able size. The areas coming under this heading 

 will be a little better than the waste land be- 

 cause it could grow merchantable trees with 

 proper care. 



In this category we also include the swamps 

 and bogs where there might be some cedars for 

 fence posts, or a few merchantable trees. Due 

 to the swampy condition of the land, the value 

 is exceedingly low and the merchantable timber 

 could only be removed under extremely poor 

 conditions. This type of timberland is just out 

 of the worthless classification and should be 

 appraised at a low value per acre. (See Fig- 

 ure 1) 



SEEDLINGS AND SAPLINGS 



This will be land covered with young trees 

 up to five inches in diameter of varieties which 

 will produce merchantable timber. It will in- 

 clude cut-over land, or abandoned farm land, or 

 reforested areas. (See Figure 2) 



POLE SIZE TIMBER 



An area of this type will have trees that will 

 be five to nine inches in diameter. You might, 

 or might not, find a few trees over nine inches, 

 or even trees of a merchantable size. These 

 might be widely scattered and would hardly be 

 worth cutting. The type of land, whether it is 

 particularly good for growing merchantable 

 trees or not, accessibility for future harvesting, 

 general condition of the area, and the kind of 

 forest practices being used, will all help to de- 

 termine the value uer acre. (See Figure 3) 



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