1952 by consulting foresters and revised in 

 1956 by the Commission was further revised 

 in 1963 by a committee of the State Association 

 of County Assessors. 2 The purpose of the Man- 

 ual is to provide a simplified guide for deter- 

 mining fair market value of forest land and 

 timber taking into consideration such items as 



2 Appraisal Manual for Timber and Timberland. State 

 Tax Commission, 50 pp. 1963. 



forest land quality, timber quality and species, 

 logging costs, time of cutting and uninsurable 

 risks. The Manual contains separate sections for 

 western and eastern Washington, suggestions 

 for improvement of inventory procedures in- 

 cluding volume tables and discussion of log 

 grades, and attorney general's opinions. The 

 following tables from the Manual are repro- 

 duced as examples. 



Table I-W 



FOREST LAND QUALITY 

 WESTERN WASHINGTON 







Average height 



if dominant and 









codominant trees (in feet) 





Forest land quality class 



Age of trees 

 in years 







General description 















All Douglas-fir 



Coastal hemlock 









types 



and spruce types 







10 



10' and over 



10' and over 







20 



45' and over 



35' and over 







30 



80' and over 



65' and over 



Usually consists of bottom lands, lower slopes and 





40 



100' and over 



90' and over 



coves. Deep, rich soil. Moist condition. 



GOOD 



50 



120' and over 



110' and over 







60 



130' and over 



125' and over 



Use this class when 60% (,r more of the tract area 



Site Index 170 and Over 



70 



145' and over 



140' and over 



meets specifications and most of remainder is in 





80 



155' and over 



150' and over 



Average Class. 





90 



165' and over 



160' and over 







100 



170' and over 



170' and over 







Old Growth 



225' and over 



190' and over 







10 



5' to 10' 



5' to 10' 







20 



30' to 45' 



25' to 35' 







30 



55' to 80' 



45' to 65' 







40 



70' to 100' 



65' to 90' 



Usually consists of middle and upper slopes. Me- 



AVERAGE 



50 



80' to 120' 



75' to 110' 



dium to shallow soil. Moderate moisture condition. 





60 



90' to 130' 



90' to 125' 





Site Index 120 to 170 



70 



100' to 145' 



100' to 140' 



60% or more of area in this class and better. 





80 



110' to 155' 



105' to 150' 







90 



115' to 165' 



110' to 160' 







100 



120' to 170' 



120' to 170' 







Old Growth 



150' to 225' 



125' to 190' 







10 



Under 5' 



Under 5' 







20 



Under 30' 



Under 25' 







30 



Under 55' 



Under 45' 







40 



Under 70' 



Under 65' 



Consists of gravel flats, rocky slopes and shallow, 



POOR 



50 



Under 80' 



Under 75' 



poor soil types with dry moisture condition. 





60 



Under 90' 



Under 90' 





Under Site Index 120 



70 



Under 100' 



Under 100' 



50%. or more of area in this class. 





80 



Under 110' 



Under 105' 







90 



Under 115' 



Under 110' 







100 



Under 120' 



Under 120' 







Old Growth 



Under 150' 



Under 125' 





Revised January, 1956. 



81 



