Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.03 - PROPERTY TAX ADMINISTRATIVE RULES › Section 35.01.03.960 - DEFINITIONS

Current through August 31, 2023
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. (3-31-22)
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. (3-31-22)
03.
Custodial Expenses
. Custodial expenses are some of the expenses
			 incurred in the management of forestlands. (3-31-22)
a. Included Expenses. Custodial expenses
			 include the following expenses, except as provided in Paragraph 960.03.b of
			 this rule: (3-31-22)
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); (3-31-22)
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;
			 (3-31-22)
iii. Managing public use
			 expenses are limited to the costs of installing and maintaining gates and
			 signage; (3-31-22)
iv. Forest
			 inventory expenses are the costs of collection and analysis of forest inventory
			 data; (3-31-22)
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; (3-31-22)
vi. Facility operations and maintenance
			 expenses are those costs of maintaining and operating facilities necessary for
			 forestland management; (3-31-22)
vii. Environmental analysis and documentation
			 expenses are analysis and documentation costs associated with federal and state
			 environmental requirements; (3-31-22)
viii. Appeals and litigation expenses are
			 those costs associated with litigating items associated with federal and state
			 environmental requirements; (3-31-22)
ix. Land survey expenses are those costs
			 associated with surveying forestland; (3-31-22)
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
			 38111, Idaho Code;
			 (3-31-22)
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.
			 (3-31-22)