curred during the period of time between the 

 date of assessment and the probable date of 

 harvesting. The allowance made for such bur- 

 dens shall include full and adequate provisions 

 for each of the following elements : 



(a) The current rate of return obtainable on 

 long-term, risk-free investments. 



(b) The risks of loss due to fire, insects, dis- 

 ease and storms. 



(c) Property taxes. 



(d) Other carrying charges, which shall in- 

 clude, but not be limited to, costs of protection, 

 regeneration, administration and management. 



The period of time between the date of as- 

 sessment and the probable date of harvesting 

 shall be ascertained by the rate of harvesting 

 in the area and other relevent factors. For the 

 purposes hereof, the area considered may be 

 county-wide and include all the timberlands in 

 the county but shall not be smaller than the 

 individual owner's tract of timberlands in the 

 county. 



TIMBER APPRAISAL MANUAL 



RCW 84.40.035 



The timber appraisal manual heretofore pre- 

 pared and published pursuant to chapter 20, 

 Laws of 1951 second extraordinary session shall 

 be revised and updated by seven county asses- 

 sors with the advice of the state tax commission 

 and shall thereafter be revised and updated at 

 least once every four years. The seven assessors 

 shall be selected by the executive board of the 

 Washington state association of county asses- 

 sors as follows: Two members shall be from 

 the western district of the association of county 

 assessors; two members from the Puget Sound 

 district; one member from the central district; 

 one member from the eastern district; and the 

 duly elected and acting president of the associ- 

 ation. The districts herein specified shall be 

 designated in the bylaws of the association 

 adopted in September, 1961. The department of 

 natural resources shall aid and assist in the 

 preparation of the manual. The aforementioned 

 parties shall meet within thirty days of June 13, 

 1963 and shall revise and update the timber 

 appraisal manual. The revised and updated 

 manual shall be delivered to the tax commission 

 on or before January 1, 1964. The tax commis- 

 sion shall reproduce the manual in suitable form 

 and furnish two copies free of charge to each 

 county assessor prior to March 15, 1964, and 

 shall furnish the manual to others upon request 

 at a price of five dollars per copy. The purposes 

 of revising and updating this manual shall be 



solely in accordance with RCW 84.40.031 

 through 84.40.035 and no other. 



The State Tax Commission in 1964 adopted 

 and recommended to western Washington as- 

 sessors specifications for use in their timber 

 appraisal programs. 1 The table of contents for 

 this publication indicates its breadth of cover- 

 age and is reproduced below. 



Section 



I Introduction 



II Objectives 



III Methods 



IV Cost and time considerations 

 V Aerial photography 



VI Base maps 



Base control map sheets 



Maps 

 VII Forest type maps 



Aerial photographs 



Section control 



Preliminary forest type stratification 



Strata groups 



Sampling area 

 VIII Classification procedure 



Land quality 



Accessibility and topography or log- 

 ging class 



Species 



Density of stocking 



Age 



Timber quality 



Volume 

 IX Inventory summaries 

 X Inventory maintenance 



General 



Timber harvest report 



Timber removal 



Inventory and valuation adjustment 

 for timber removal 



Adjustment for growth 



Reinventory or inventory updating 



APPENDIX A — Aerial survey bid form and 

 specifications 



APPENDIX B — Photogrammetric specifica- 

 tions for mapping control 



APPENDIX C — Field inventory procedures 



APPENDIX D— Statistical procedures for vol- 

 ume determination 



The Timber and Timberland Appraisal Man- 

 ual prepared for the State Tax Commission in 



1 Advisory Specifications for County Forest Inven- 

 tories for Property Tax Purposes, western Washington, 

 State Tax Commission 23 pp.+, 1964. Appendixes. 



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