IDAPA 35.01.03.960 — 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 77
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 78
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)