(1) The following is the schedule for forest land productive capacity values for each year of the reappraisal cycle beginning January 1, 2003:

(a) Productive capacity values are calculated by using the formula defined in 15-44-103 , MCA.

(b) The department will apply a phase-in percentage as defined in 15-7-111 , MCA, and ARM 42.20.503 to the full reappraisal productive capacity values for forest land for the reappraisal cycle beginning January 1, 2003.

(c) The department will not apply a phase-in percentage calculation to the full reappraisal productive capacity values for forest land values for the reappraisal cycle beginning January 1, 2003, if the values are lower than the base values in effect for tax year 2002. If the full reappraisal productive capacity values for forest land are lower than the base values in effect for tax year 2002, the full reappraisal productive capacity values for forest land will be fully implemented on January 1, 2003, and remain in effect for each year of the reappraisal cycle.

(i) 2003 forest valuation zone phase-in schedule:

 

Grade                       Zone 1           Zone 2           Zone 3            Zone 4            Zone 5

1                               1259.05         1145.39         799.49          1006.84          530.98

2                               969.92           882.57           623.64           787.05            416.01

3                               680.79           619.74           447.78           567.26            301.04

4                               391.66           356.92           271.92           347.48            186.08

 

(ii) 2004 forest valuation zone phase-in schedule:

 

Grade                       Zone 1           Zone 2           Zone 3           Zone 4            Zone 5

1                               1259.05         1145.39         836.04          1039.26          547.07

2                               969.92           882.57           651.91           812.64            428.07

3                               680.79           619.74           467.79           586.03            309.06

4                               391.66           356.92           283.66           359.41            190.06

 

(iii) 2005 forest valuation zone phase-in schedule:

 

Grade                       Zone 1            Zone 2          Zone 3            Zone 4              Zone 5

1                               1259.05        1145.39          872.59           1071.68           563.17

2                               969.92           882.57           680.19            838.24             440.13

3                               680.79           619.74           487.80            604.79             317.08

4                               391.66           356.92           295.40            371.34             194.04

 

(iv) 2006 forest valuation zone phase-in schedule:

 

Grade                       Zone 1            Zone 2         Zone 3            Zone 4             Zone 5

1                               1259.05       1145.39          909.13           1104.11          579.27

2                               969.92           882.57           708.47           863.83            452.18

3                               680.79           619.74           507.81           623.55            325.10

4                               391.66           356.92           307.15           383.27            198.02

 

(v) 2007 forest valuation zone phase-in schedule:

 

Grade                       Zone 1            Zone 2         Zone 3            Zone 4            Zone 5

1                               1259.05       1145.39          945.68           1136.53          595.36

2                               969.92           882.57           736.75           889.40            464.24

3                               680.79           619.74           527.82           642.32            333.12

4                               391.66           356.92           318.89           395.21            202.00

 

(vi) 2008 forest valuation zone phase-in schedule:

 

Grade                       Zone 1            Zone 2         Zone 3            Zone 4            Zone 5

1                               1259.05       1145.39          982.23           1168.96          611.46

2                               969.92           882.57           765.03           915.02            476.30

3                               680.79           619.74           547.83           661.08            341.14

4                               391.66           356.92           330.63           407.14            205.98