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Rule Title: FOREST COSTS
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Department: REVENUE
Chapter: REAL PROPERTY
Subchapter: Forest Land
 
Latest version of the adopted rule presented in Administrative Rules of Montana (ARM):

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42.20.730    FOREST COSTS

(1) The determination of forest costs in ARM 42.20.725 represents the average costs for reforestation, fire assessment, slash disposal, timber stand improvement, timber harvest, forest practices, administration, and the severance tax over the base period specified in ARM 42.20.725.

(2) Forest costs, with the exception of the fire assessment fee and the severance tax, are calculated from the actual expenditures for those activities conducted by the Department of Natural Resources and Conservation's Forestry and Trust Land Management Division (DNRC).

(3) The average forest cost in each forest valuation zone is derived from DNRC land management areas. The fire assessment fee will be the average fee the DNRC charges landowners over the base period. The severance tax is the average severance tax that is paid by landowners who harvest timber over the base period in each land management area. Forest costs will be deducted from the per acre gross timber income.

History: 15-1-201, 15-44-105, MCA; IMP, 15-44-101, 15-44-102, 15-44-103, 15-44-104, MCA; NEW, 1993 MAR p. 2970, Eff. 12/10/93; AMD, 1998 MAR p. 2505, Eff. 9/11/98; TRANS from ARM 42.20.168 and AMD, 2003 MAR p. 1888, Eff. 8/29/03; AMD, 2014 MAR p. 2994, Eff. 12/12/14.


 

 
MAR Notices Effective From Effective To History Notes
42-2-924 12/12/2014 Current History: 15-1-201, 15-44-105, MCA; IMP, 15-44-101, 15-44-102, 15-44-103, 15-44-104, MCA; NEW, 1993 MAR p. 2970, Eff. 12/10/93; AMD, 1998 MAR p. 2505, Eff. 9/11/98; TRANS from ARM 42.20.168 and AMD, 2003 MAR p. 1888, Eff. 8/29/03; AMD, 2014 MAR p. 2994, Eff. 12/12/14.
8/29/2003 12/12/2014 History: 15-1-201, 15-44-105, MCA; IMP, 15-44-101, 15-44-102, 15-44-103, 15-44-104, MCA; NEW, 1993 MAR p. 2970, Eff. 12/10/93; AMD, 1998 MAR p. 2505, Eff. 9/11/98; TRANS from ARM 42.20.168 and AMD, 2003 MAR p. 1888, Eff. 8/29/03.
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