Section 35.01.03.964 - YIELD TAX ON APPLICABLE FOREST PRODUCTS01.Calculation. The calculation described in Section 63-1705 (4), Idaho Code, will be used to update the bare forestland value for tax assessment purposes on an annual basis.02.Stumpage Value. The stumpage value will be the same as that used in the productivity valuation process by zone.03.Bare Forestland Value. After review of the productivity valuation process by March 1 each year, the Tax Commission will review and adjust, as appropriate, the bare forestland values for the current year.04.Landowner's Report. By June 1, of each year the county treasurer will make a written report to include the forest landowner's name, legal description of forest property owned, and yield taxes paid for the current assessment year. This report will be submitted to the county auditor and a record will be maintained for ten (10) years and not disposed of until the eleventh year.Idaho Admin. Code r. 35.01.03.964