Opinion ID: 2575737
Heading Depth: 3
Heading Rank: 2

Heading: The Timberland Productivity Act

Text: The TPA, enacted in 1982 (Stats.1982, ch. 1489, §§ 1-39, pp. 5748-5766), reflects state policy, inter alia, that timber operations conducted in a manner consistent with forest practice rules adopted by the [Board] shall not be or become restricted or prohibited due to any land use in or around the locality of those operations (Gov.Code, § 51102, subd. (b)). [5] The TPA seeks to implement that policy by including all qualifying timberland in timberland production zones. ( Id., § 51103.) Timberland, the Legislature has stated, means privately owned land, or land acquired for state forest purposes, which is devoted to and used for growing and harvesting timber, or for growing and harvesting timber and compatible uses, and which is capable of growing an average annual volume of wood fiber of at least 15 cubic feet per acre. ( Id., § 51104, subd. (f).) In order to accomplish its purposes, the TPA relies on tax incentives and zoning mandates. The TPA restricts land in certain timberland production zones (TPZ's) to the growing and harvesting of timber and compatible uses. (See Gov.Code, §§ 51115, 51118.) In exchange, owners of land in a TPZ benefit by lower property tax valuations that reflect the enforceable statutory restrictions. (See Cal. Const., art. XIII, § 8 [Legislature may tax certain land consistently with use restrictions].) The TPA's predecessor statute (Stats. 1976, ch. 176, § 4.5, p. 305) dictated timberland preserve zoning for certain list A parcels that were assessed for growing and harvesting timber as the highest and best use. (Gov.Code, § 51110.) Exceptions to mandatory zoning of list A properties were permitted where a parcel in fact was not used for timber growing and harvesting, or where the owner contested the zoning and local officials found exclusion to be in the public interest. (Gov.Code, § 51112, subds.(a), (b).) Timberland preserve zoning also was dictated for certain other timberlands, called list B parcels, that were not at that time assessed for growing and harvesting timber as the highest and best use. (Gov.Code, § 51110.1.) [6] Exceptions to mandatory zoning of list B properties were permitted only where local officials found exclusion to be in the public interest. ( Id., § 51112, subd. (c).) Initial determinations as to parcels' placement on list A and list B were to have been completed by 1978. ( Id., subds. (a), (b), (c).) Since 1978, additional timberland production zoning has been initiated by petition of the property owner. (Gov.Code, § 51113.) The TPA also provides for rezoning and for removal of parcels from timberland production zoning. (See id., §§ 51120-51146.)