Idaho Admin. Code r. 35.01.03.960

Current through September 2, 2024

Section 35.01.03.960 - DEFINITIONS

Section 63-1701, Idaho Code

01.Present Use. Present use means that the land contains trees of a marketable species which are being actively managed to produce a forest crop for eventual harvest and which may be accepted by a commercial mill.

02.Silviculture. Silviculture includes the following activities: site preparation, planting, vegetation control, precommercial thinning, commercial thinning, fertilization, mechanical or chemical pest and disease control, pruning, inventorying, cruising, or regeneration surveys, fencing established to protect seedlings, and genetic tree improvement.

03.Custodial Expenses. Custodial expenses are some of the expenses incurred in the management of forestlands.

a. Included Expenses. Custodial expenses include the following expenses, except as provided in Paragraph 960.03.b of this rule:

i. Reforestation expenses are the cost of seeds, seedlings, and planting for the establishment of a forest to the specifications of the Idaho Forest Practices Act (Title 38, Chapter 13, Idaho Code);

ii. Road maintenance expenses are those costs necessary to prevent major deterioration or maintain the integrity of forest roads including culvert maintenance, public access control, and erosion prevention, but not including the cost of original construction, opening the road for silviculture, driveway maintenance, or recreation access;

iii. Managing public use expenses are limited to the costs of installing and maintaining gates and signage;

iv. Forest inventory expenses are the costs of collection and analysis of forest inventory data;

v. Forest management planning expenses are the costs associated with a geographic information system (GIS) or similar information database and those activities integral to the planning process;

vi. Facility operations and maintenance expenses are those costs of maintaining and operating facilities necessary for forestland management;

vii. Environmental analysis and documentation expenses are analysis and documentation costs associated with federal and state environmental requirements;

viii. Appeals and litigation expenses are those costs associated with litigating items associated with federal and state environmental requirements;

ix. Land survey expenses are those costs associated with surveying forestland;

x. Forest fire suppression expenses are the portion of those costs associated with the suppression of wildfires on forestlands borne by the forestland owner, that exceed the annual fire protection fee under Section 38- 111, Idaho Code;

xi. Other management expenses are unspecified costs agreed to by the committee on forestland taxation methodologies (CFTM) and determined to be annualized custodial expenses by the forest management cost study conducted pursuant to Section 63-1705, Idaho Code.

b. Excluded Expenses. Custodial expenses exclude the following:

i. Fertilization;

ii. Precommercial thinning;

iii. Tree improvement;

iv. Genetic improvement;

v. Site preparation;

vi. Harvesting;

vii. Road building;

viii. Timber harvest layout and silvicultural layout;

ix. Slash management;

x. Brush control; and

xi. Litigation pertaining to Subparagraphs 960.03.b.i. through 960.03.b.xi., of this rule.

04.Forestland Management Plan. Forestland management plan means a written management plan reviewed by a professional consulting forester, Idaho Department of Lands private forestry specialist, professional industry forester, or federal government forester, to include eventual harvest of the forest crop. Professional forester is defined as an individual holding at least a Bachelor of Science degree in forestry from an accredited four (4) year institution. The forestland management plan will include as a minimum:

a. Date of the plan preparation;

b. Name, address, and phone number of the land owner, and person preparing and/or reviewing the plan;

c. The legal description of the property;

d. A map of the property of not less than 1:24,000 scale;

e. A general description of the forest stand(s) including species and age classes;

f. A general description of the potential insect, disease, and fire hazards that may be present and the management systems which will be used to control them;

g. The forest management plans of the landowner over the next twenty (20) years.

05.Bare Forestland. Bare forestland will qualify as forestland only if, within five (5) years after harvest or initial assessment, they are planted or regenerated naturally to minimum stocking levels as specified by the Idaho Forest Practices Act. (Title 38, Chapter 13, Idaho Code).

06.Joint Ownership. Joint ownership as used in Subsections 963.01 and 966.01 of these rules includes ownership of a single parcel of forestland by two (2) or more legal entities irrespective of their proportionate ownership interests in the parcel, but will not include the community property interests of a spouse.

Idaho Admin. Code r. 35.01.03.960

Effective July 1, 2024