431-437
REVENUE AND TAXATION CODE
SECTION 431-437
431. For purposes of this article, the following terms have the
following meaning:
(a) "Timber" means trees of any species maintained for eventual
harvest for forest products purposes, whether planted or of natural
growth, standing or down, on privately or publicly owned lands,
including Christmas trees, but does not mean nursery stock.
(b) "Timberland" means land zoned pursuant to Chapter 6.7
(commencing with Section 51100) of Part 1 of Division 1 of Title 5 of
the Government Code.
(c) "Timber Advisory Committee" means a standing committee
appointed by the board composed of one representative of the Board of
Equalization, one representative of the State Board of Forestry and
Fire Protection, five assessors from the rate adjustment counties
defined in Section 38105, and one member representing small-scale
timber owners, and one member representing large-scale timber owners.
432. Any rule or regulation required to be adopted pursuant to this
article shall be in compliance with procedures set forth for
adoption of rules under the Administrative Procedure Act.
433. When land is zoned as timberland production a notation of such
zoning shall be made on the assessment rolls by the words
"Timberland Production Zone" or the initials "T.P.Z."
434. On or before September 1, 1976, the board, after consultation
with the Timber Advisory Committee, shall prepare instructions
setting forth temporary criteria and procedures for grading
timberland on the basis of its site quality and operability. Five
general site quality classes shall be established. These classes
shall be the same as those adopted by the State Board of Forestry and
Fire Protection pursuant to subdivision (d) of Section 4528 of, and
Section 4551 of, the Public Resources Code. Within each of the five
site quality classes, appropriate classes of operability shall be
established, based on factors, such as accessibility, topography, and
legislative or administrative restraints. On or before December 31,
1979, these classes shall be designated as operative or inoperative.
Commencing with January 1, 1980, the board shall determine
appropriate designations of operability. On or before March 1, 1977,
each assessor shall grade all timberland within the county on the
basis of these instructions. The assessor's grading is subject to the
appeals procedure established by law for other assessments, as
provided in Chapter 4 (commencing with Section 721) of Part 2 and
Chapter 1 (commencing with Section 1601) of Part 3.
434.1. (a) On or before March 1, 1977, the board after consultation
with the Timber Advisory Committee shall adopt rules setting forth
final procedures for grading timberland on the basis of its site
quality and operability. Such rules shall follow the format set forth
in Section 434.
(b) On or before March 1, 1978, each assessor in accordance with
rules set forth in subdivision (a) shall grade all timberland in his
county. The assessor's grading is subject to the appeals procedure
established by law for other assessments as provided in Chapter 1
(commencing with Section 1601) of Part 3.
434.2. Within 30 days of the effective date of this section, the
board shall appoint the timber advisory committee as defined in
subdivision (c) of Section 431.
434.5. (a) On March 1, 1984, for the Redwood Region and Pine-Mixed
Conifer Region, and on January 1, 1985, for the Whitewood Subzone of
the Redwood Region, and January 1 of each year thereafter, the value
per acre of timberland zoned under the provisions of Section 51110 or
Section 51113 of the Government Code shall be determined from the
following schedule:
Redwood Region
Site I.................................. $180
Site II................................. $150
Site III................................ $130
Site IV................................. $114
Site V (and inoperable)................. $ 35
Pine-Mixed Conifer Region
Site I.................................. $ 98
Site II................................. $ 69
Site III................................ $ 56
Site IV................................. $ 39
Site V (and inoperable)................. $ 23
Whitewood Subzone of the Redwood Region
Site I.................................. $130
Site II................................. $ 95
Site III................................ $ 80
Site IV................................. $ 60
Site V (and inoperable)................. $ 30
For purposes of this section:
(1) "Redwood Region" means all those timberlands located in Del
Norte, Humboldt, Sonoma, Marin, Monterey, Santa Cruz, and San Mateo
Counties and that portion of Mendocino County which lies west and
south of the main Eel River.
(2) "Whitewood Subzone of the Redwood Region" means that
timberland located within the Redwood Region within which the
assessor has determined that redwood did not exist as a species in
the composition of the original timber stand, or which has not been
replanted with redwood for commercial purposes.
(3) "Pine-Mixed Conifer Region" means all other timberlands
outside the Redwood Region.
When the assessor, pursuant to Section 434, designates a
timberland parcel or portion thereof as inoperable, that timberland
parcel or portion thereof shall be valued as if it is Site V.
(b) In 1985, the board shall determine the current value of
timberland by the following process:
(1) For each fiscal year between July 1, 1979, and June 30, 1984,
divide the total value of all timber harvested within the state, less
miscellaneous forest products not reported by board foot volume, by
the total volume of timber harvested, as reported pursuant to Section
38402. Average the five fiscal year values to obtain the five-year
periodic immediate harvest value.
(2) For each fiscal year between July 1, 1978, and June 30, 1983,
follow the same procedure as described in paragraph (1).
(3) Divide the value obtained by paragraph (1) by the value
obtained by paragraph (2) to obtain the percentage change, rounded to
the nearest one-tenth of 1 percent.
(4) Increase or decrease to the nearest dollar the full market
values contained in subdivision (a) by one-half of the percentage
change determined by paragraph (3).
(c) Beginning January 1, 1986, and each year thereafter, the board
shall determine the current value of timberland using the same
procedure as described in subdivision (b), except that this
adjustment shall be made to the prior year's adjusted values, and the
five-year periodic immediate harvest values shall be successively
one year more recent.
(d) The board shall certify the values determined pursuant to this
section to the county assessors by November 30 of each year.
(e) The Legislature finds and declares that the foregoing values
are consistent with the taxation of timberland used primarily for
growing timber and that these values are consistent with the intent
of subdivision (j) of Section 3 of Article XIII of the Constitution.
435. (a) In preparing the assessment roll for the 1984-85 fiscal
year and each fiscal year thereafter, the assessor shall use as the
value of each parcel of timberland the appropriate site value
pursuant to Section 434.5 plus the value, if any, attributable to
existing, compatible, nonexclusive uses of the land. Assessments of
values attributable to compatible uses determined in accordance with
this part are subject to the appeals procedure established by law for
other assessments.
(b) Nothing in this article shall prevent the assessor in valuing
timberland from taking into consideration the existence of any mines,
minerals, and quarries in or upon the land being valued, including,
but not limited to, geothermal resources and oil, gas, and other
hydrocarbon substances.
(c) The provisions of this article shall not apply to any
structure on the land being valued or to an area of reasonable size
used as a site for approved compatible uses.
436. On the lien date for the 1977-78 fiscal year and thereafter,
all timber on both privately and publicly owned lands shall be exempt
from property taxation, including possessory interest taxation, and
shall not be assessed for taxation purposes. Nothing herein shall
preclude the assessment of trees standing on land not zoned as
timberland production under this article for purposes of property
taxation based on their aesthetic or amenity value.
437. Whenever the debt limit of a taxing agency is based wholly or
in part on the assessed value of the agency, there shall be added to
such assessed value the assessed valuation equivalents of revenue
amounts certified pursuant to Section 27423 of the Government Code.
The assessed valuation equivalents for revenue amounts certified
pursuant to Section 27423 of the Government Code shall be derived by
multiplying such amounts by a factor of 100 and dividing the product
by the secured tax rate for the prior year.