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. (7-1-24) 02. Silviculture. Silviculture includes the following activities: site preparation, planting, vegetation control, precommercial thinning, commercial thinning, fertilization, mechanical or chemical pest and disease control, IDAHO ADMINISTRATIVE CODE IDAPA 35.01.03 State Tax Commission Property Tax Administrative Rules Section 960 Page 76 pruning, inventorying, cruising, or regeneration surveys, fencing established to protect seedlings, and genetic tree improvement. (7-1-24) 03. Custodial Expenses. Custodial expenses are some of the expenses incurred in the management of forestlands. (7-1-24) a. Included Expenses. Custodial expenses include the following expenses, except as provided in Paragraph 960.03.b of this rule: (7-1-24) 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); (7-1-24) 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; (7-1-24) iii. Managing public use expenses are limited to the costs of installing and maintaining gates and signage; (7-1-24) iv. Forest inventory expenses are the costs of collection and analysis of forest inventory data; (7-1-24) 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; (7-1-24) vi. Facility operations and maintenance expenses are those costs of maintaining and operating facilities necessary for forestland management; (7-1-24) vii. Environmental analysis and documentation expenses are analysis and documentation costs associated with federal and state environmental requirements; (7-1-24) viii. Appeals and litigation expenses are those costs associated with litigating items associated with federal and state environmental requirements; (7-1-24) ix. Land survey expenses are those costs associated with surveying forestland; (7-1-24) 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; (7-1-24) 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. (7-1-24) b. Excluded Expenses. Custodial expenses exclude the following: (7-1-24) i. Fertilization; (7-1-24) ii. Precommercial thinning; (7-1-24) iii. Tree improvement; (7-1-24) iv. Genetic improvement; (7-1-24) v. Site preparation; (7-1-24) vi. Harvesting; (7-1-24) IDAHO ADMINISTRATIVE CODE IDAPA 35.01.03 State Tax Commission Property Tax Administrative Rules Section 961 Page 77 vii. Road building; (7-1-24) viii. Timber harvest layout and silvicultural layout; (7-1-24) ix. Slash management; (7-1-24) x. Brush control; and (7-1-24) xi. Litigation pertaining to Subparagraphs 960.03.b.i. through 960.03.b.xi., of this rule. (7-1-24) 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: (7-1-24) a. Date of the plan preparation; (7-1-24) b. Name, address, and phone number of the land owner, and person preparing and/or reviewing the plan; (7-1-24) c. The legal description of the property; (7-1-24) d. A map of the property of not less than 1:24,000 scale; (7-1-24) e. A general description of the forest stand(s) including species and age classes; (7-1-24) 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; (7-1-24) g. The forest management plans of the landowner over the next twenty (20) years. (7-1-24) 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). (7-1-24) 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. (7-1-24) 961. HOMESITE ASSESSMENT AND FORESTLANDS OF LESS THAN FIVE ACRES AND CONTIGUOUS PARCELS. Sections 63-1702, 63-1703, Idaho Code 01. Definitions. The following definitions apply to the valuation of residential parcels that are contiguous to lands classified as forestlands. (7-1-24) a. Homesite. The “homesite” is that portion of land, contiguous with but not qualifying as forestlands, and the associated site improvements used for residential purposes. (7-1-24) b. Associated Site Improvements. The “associated site improvements” include developed access, grading, sanitary facilities, water systems, and utilities. (7-1-24) 02. Homesite Assessment. Each homesite and residential and other improvements, located on the homesite, will be assessed at market value each year. (7-1-24) IDAHO ADMINISTRATIVE CODE IDAPA 35.01.03 State Tax Commission Property Tax Administrative Rules Section 962 Page 78 a. Accepted Assessment Procedures. Market value will be determined through procedures, methods, and techniques recommended by nationally recognized appraisal and valuation associations, institutes, and societies and according to guidelines and publications approved by the Tax Commission. Acceptable techniques include those that are either time tested in Idaho, mathematically correlated to market sales, endorsed by assessment organizations, or widely accepted by assessors in Idaho and other states. (7-1-24) b. Appropriate Market and Comparable Selection. The appropriate market is the market most similar to the homesite and improvements located on the homesite. In applying the sales comparison approach, the appraiser should select comparables having actual or potential residential use. (7-1-24) c. The value and classification of the homesite will be independent of the classification and valuation of the remaining land. (7-1-24) 03. Forestlands of Less Than Five Acres and Contiguous Parcels. A parcel of forestland that is less than five (5) acres is not eligible for valuation and taxation as forestland unless that parcel is currently granted forestland status, or unless a parcel is created solely by a tax code area boundary or governmental Public Land Survey System boundary of an original parcel with a single property description comprising at least five (5) acres of forestland. The five (5) acre minimum requirement must exclude any homesite. If a landowner owns a fifteen (15) acre parcel which contains four (4) acres of forestland, nine (9) acres of irrigated row crop, and two (2) acres of homesite. The four (4) acres of forestland is not eligible for valuation and taxation as forestland. (7-1-24)