HomeMy WebLinkAbout78-19 3 (2)1 timber Owner who harvests his timber or, causes it to be
2 harvested on or after April 1, 1977, Cold on every timber
3 owner of filled or downccl timber who acquires kale to
i4 such_folled or downed, timber ill this stOe f roxn an exempt
5 person or agency describe(in Section
381b4� ran or after
6 that date, at the rate of 6 pereent of the total imrrlecliate
7 harvest value of that timber or At such otlier rate as may
8 be fted pursuant to Chapter 3 (con mencin r'
9 Section 38202) of this part, The irxtzxzediate harvest value
10 shall be determined as of the scaling; date,
11 SEC, , 23,2, Section 3£3202 of the Revenue and
12 Taxation Code is amended to read;
13 38202. On oz• before December 31, 1978, and
14 December 31 of each subsequent rl year, after public
15 hearings, the board shell adjust the yicld tax rate to the
16 nearest orre-tenth of 1 percent in the same proportion
17 that the average rate; of general property taxation in the
18 .rate adjustment counties in the currenttax year differs
19 from the average rate of general property taxation in the
20 rate adjustment eountios in the preceding tax year, The
21 board .,zhall coinputo the average rate of general property
22 taxation in the rate adjusr•rnent counties by (a) adding the
23 county, city, school district, and otlier general taxes, but
24 not the special taxes on intangibles, aircraft, baled cotton
25 or any other property, which i;; subject to a uniform
26 statewide tax rate, nor special assessmelzts, and (b)
27 dividing the amount obtained 'by the total assessed
2P valuation in the rate adjustment counties, exclusive of the
29 horneowne& tznd business i.rtventory exemptions, as
30 shown by the county tax rolls for the same year,
s.i "Total assessed valuiat on „T1s used in this section, sloes
3:: not include the assessment of property which is subject to
33 a uniform statewide tax rate,
34 "Special assessment" as used in this section, means any
35 amount levied solely against land or land and,
36 improvements.
37 SEC, 23.4+ Section 38201 of the Revenue and
38 Taxation Code is amended to read,
39 38204, (a) On or before December 31, 1976,.the
40 board after consultation with the Timber Advisory
2 100 610 148
Kttl6.P'S''IYTvA%r,+amnewr ,.
All wo
I Committee and aftor public hettrings 11 Id pu��sti, ' t to
2 t.he Acln1i Yi trative Proc(,,�cluro, Act, shall designate areas
3 ,corrt'funing timber 11r7.ving simtla.r growing, harvesting,
4 and marketing conditions to be usecl as Limber value
5 areas for the preparation and application of imtnediate
G harvest values, Tho board may designate areas for urnbor
7 standing on, lands owned by local agencies and on ,
3 timberland as defined in Section 51100 of Lh
9 Government C:dde and, desigMte wparate areas for
1Q timber standing on national. forest lands owned by tlrc
11 United States government, On or before March 1, 1977,
12 for timber harvester) between April 1 and Decembur $1,
13 1977 and on or before December 31, 1977, and on June 30
14 and December 31 of each year thereafter for timber
15 harvester) during the succeeding two calendar quarters,
16 the board, after consultation with the Timber Advisor),
17 C:ornmittee, shall estimate the immediate harvest valves.
13 of earl, species or subclassification of timber within such
19 areas as of the initial date of the period. Such values shall
20 be determined under rues adoptee) pursuant to the i
2.1 Adrninistra,tive Procedure Act frornr tho best evidence
22 available, including (1) gross proceeds from sales on the.
23 stump of similar timber of like quality and charactK r at
24 similar locations, or (2) gross proceeds frorll stales of logs,
25 or of finished products, adjusted to reflect only the
26 portion of such proceeds attributable to value on the
27 stump immediately prior to harvest, or a combination of
23 (1)and (2.), and shall be determined in a manner whrh
29 rnalres reasonable all.owanc:e for differences in ages size,
30 duality, cost: of. removal, accessibility to point of l
31 conversion, market conditions and other relevant factors,
32 (b) The board, either on its own motion or in response
33 to application. front a timber owner, Xnay modify the
34 immediate harvest values to reflect material changes in
35 timber values that result from fire, blowdown, ice storm,.
35 flood, disease, insect damage or other cause, for any area
37 or part thereof in which damaged timber is located, The
33 board shall specify any additional accounting or other
39 requirements to be complied with in rel ortlx g and W
40 paying the tax on such timber,
.-,. ,�� — Ali 100
1 SE10. 24. Section 38205 of the ROV6r100 And 'TUAti�xi
r 2 Code is amended to x t lad:
3 38205. ThQ Legislative Aiuilyst small prepare A. report.
4 ,arior to March 1, 1980, which reviews the yield tax rate
t 5 and revemic distribution mechanisms, and land valuation
' 6 procedures, for submission to the. Legislature and to the
7 Revenue and Taxation Contrn:ttees in each house. After
c 8 1980, tan updated report shall lac: submit Led every four
9 .. yetirs on or before March, 1.
a + , 10 The I egislttive Analyst shall recommend necessary
11 modifications in the yield tai rate, revenue, distribution
12 mechanisms and 'timberland valuation system, so that
Pr t 13 timber bears an equitablo, and proportionate tax share in.
"MIA � '�, , 14 conformance with the provisions of this chapter, and so
� .• �� ; �
15 that local agencies 1na a y be asstlrod of continual and
( Ir F
16 stable flow of their. ec! uitable share of yield tax proceeds"
17 The Legislative Analyst may request from the various
��ri„ 18 counties and agencies of
the sl.atc whttteveh information
�i rzd}t r 19 is necessar to facilitate con> )lctior�i of these reports.
r,�'� ; y y �. Taxation r 1
�� ; •� t�;c"°`;� '' 20 SEG, 25. Section 38,103 of the Revenue and axat�on
j'� 21 Code is amended to read:
lea Esiti 22 38303. On or before; December 31, 1978, and each.
nflcr to acid including December
fl ' 31
23 December 31 there
;tk Ari
,1 2 1 i�R1, the board, after public hearings, shall establish
25 Onber reserve runci tax rate for the 12 -mon oriod.
" gl 26 beginning on the next following j'rinuary L 1n establishi.ng
27 this rate the board shall estimate the amount of timber
f Y h 28 which will be harvested during the year for which fbe
29 rate is to be established.nd the imrnediatc harvest value
30 of that: timber and shall establish a tate which it estin-Lates
31 will produce an amount equal to the dmount certified by
cf�P 32 alae Controller pursuant to Section 38907. The board shall
rra.
f ° r `r 33 certify the rate established tinder this section, to the
,VVIi F .
x � r 3 Director of i'inance and the Legislature.
35SEC, 26. Section 38351 of the Revenue and Taxation
a, a �t11d 1 !rv� "atr
36 Cock is amended .: to read,
M "fit>� 37 383511 )very person who owns timber subject to a
n4M',ad�fit, `;�Yp"xv4 38 timber harvest plan, every person who is required to file
i rN Vµ?i i T i i+
,ti a �„ 39 a notice of timber operations with the State. 1'arester.; and
,�
w=° t�` , 40 ever), person who is the first person who acquires either
rg
2 100 630 152
9
6
9�7
,1P i•.f.1 4 v A.f� 5:.".. .....:
f .... E2 Y J f...:i: k^" - , .. ...,. .... ... ... .,.
All
10 —34
L
legal: title, ,2 ir beneficial title to downed timbor or tint bor
,
after it has been !'cued frons la�tl owned by a CE*dK�r4�1
3
agency or any other person or agency entity exempt from
4
state taxation under the, Constitution, or laws of* tire,
1
5
United States o#' under the Constitution or laws of' thy.
6
;state of California shall register With tlir board giving
` 7
such information as the, board may require..
8
SEC. 27, Section. 38902 of the Revenue and Taxatiou
9
Code Is arnended to rood:
1.0
33002, All taxes paid or collected pursuant to Section
11
31111 hall be deposited in Ile Timber `I;'ax 1lcsorvo Fund,
12
fund is lxerel���
t;rFate�f�
biro
13
,- pp _ I pay d ley this part: of
�r t�tedb dsrla�tlp autin horized
appropriated
14
taxes imposed pursuant to Section 3$301 and to the
15
Controller to allocate ars provided in this chapter,
16
,SEC. 28, Section 38904 of the 'Revenue and Taxation
17
Code is amended to read:
18
389044. The money in the Timber 'Pax bund is
19
appropriated as follows.,
20
(,a) To reimburse the General Fund for ftinds advanced
'
21
for costs incurred by the board in administration of this
22
part as follows:
23
(1) Five hundred twenty-nine thousand eight hundred
24
fourteen dollars ($529,814) for fiscal years 1975--76 and
25
1976--77,
26
(2) Amounts identified and approved in subsequent
27
fiscal years,as approved in the normal budget process,
28
(b) To reimburse the General Fund for funds
29
advanced for casts incurred by, the State Forester in
30
administration of Section 4582.8 of the Public Resources
31,
Code as Billows:
32
(1) Thirteen thousand ,five hundred dollars ($13,500)
33
for fiscal year 1975-76 and. 1976.277,
34
(2) Amounts identified and approved if subsequent
�
j
35
fiscal years as approved in the normal budget process.
i:
36
(c) To the Controller to allocate pursuant to Section
37
38905,
38
(d) To pay refunds authorized by this part of taxes
39
imposed pursuant to Section 3811$ and interest,
4Y;
40
penalties, and other amounts paid or collected pursuant
^ 100' CAO 139
C*,
—'15— AB 100
1 to this part and. �deposited in the Timber Ttax; l:'" i is d
,. 2 S 28.5: Soction 38905 Or the 1 omenuo aild ,
3 Taxation Codo is -mended to read:
° { 4 38905, (al) TheCoattrollo;r shall traasmit to 1170
5 county treasurer 100 percent of the annual yfeld tcuC
` r 6 revenue guarantGo certified pu)s'urint to Gaither
t r
,
; 7 subdivision (c) or (o) of Sed on 2742x"3 of the
< a 8 Government Code for the 1977-78 fiscal year and oath
{ r 9 fiscal year, thereafter, lass the county's proportionalshare r= Y
'k 10 of the annual costs Incurred undei subdivisions (a) and � �g �,
as l j " a �,
R r 1.1 (b) of Section 38904, Such proportional shs:re shall be the '���a. �ia
12 ratio of each county's share., dderminr d pursuant to
�r{�
,�.��,�,, :,� • ,, . 13 subdivision (c) or (e) of Section 1�t7423" of the �' �°;.
]�# Gov Code to the totnl of shares fn tl;�; slate, l'
a f
3.5� '1'hE�se �unraut°xts shall be distributed on the following dates
J.6 of the fiscal year .for which they are made 50 peropmt on
. + • 17 Noverr�er 3
b0 aril 50 t
�� �.', •r � � ; �; .: ": percent ori 114ct 31, The county
J$ audltoir shall allocate moneys recd May
under this
19
subdivision Mong taxing agencies fathe proportions
20 accorded the respective agnoncies in the county's annual
k4r. dr 1" {ay'4, r
21 yield . "tax revenue guarYu4Stee its certified pursuant to
22 either ;subdivision (t) or (c) of Section 27423 of the
28 Govr rinnent Cocleai; x
24 (b) The Controller shall, transmit to the Timber Tax x`��dPr u4Pfi
25 Reserve Fund the balance of an money in excess f t
7... f r,� ri.. �, " a�, �S.SI of lY�'o
26 hundred fiftythousand dollars r )Timber
(� s0 000 in the
27 Tax Fund on Jure 1, 1978, and r ti June 1 of each year
�H�i � n tit, Oa L1rRA� rtirQ`rt
2£3 thereafter followingallocationknirsualak to subdivision i ,
{+ _ 29 (a); provided, that of the balance in the Timber Tax
,i,� Ar �py: { 30Reserve Fund ieight" ;
"S s nnllho dollars or X1'".1 4,19
Pw l
31 more, the amount above seven. million dolars ��
32 07,000;000) shall be ci str�buted by the Controller as
83 provided insubdivision (a,) of'8ectiorn 3 r 8906 and county
ty P tr r l .�i'r{a . u ti
► r{'�" w UW 34 auditors shall then distribute receipts as provided in
at SP.:9Ts k{T..
35 subdivision (b) of Section m906,
"'K"X t `r
! P r
36 (c.) In the event that the balance in the Timber Tax.
37 Fund is insufficient to n�alte an allocation provided for in
r�}t ,�
" 38 this section, the Cosatroller shall transfer sufficient money + `t',f is♦ ``
39 to the riatael from,the Timber Tax'Reserve T'ur,d to mato
a s ." { , ' 40 the lallocationa Tn the event that thel e arc IIIS.Ulfflcint {�`+,{:AA*3
a,
��$
Wk.
2 1.01) 650 ISS
. r ,
�r {f�Ua���af ��2 , ��L.d � q. ". r� •,, .:a �� 1 `4k 4
r) •+ � 't3 6 i ' +Y� � S' .1 {' : k . " a.+� AIr»r S' r x�`', #.;,
8
fFkllf$ ti
, l x
d ; J"
i
AD IM 36
1 funds 1n the Tilrrtlaez I"WX etc sc a s e 1"t1ncl required to maalco �
2 the alloockt.ions provicia,,cl in this sectioa°a, each crlur t
3 share shall IK' 1°cbri"Ced! pro ratan, but any suet, recloction
4 shat, be s►, I'esto�°eel 11� '
� ,'. �l��,JJccluont allocations,
5 S'C' 2'c"-Sectiot) 38900 of the Ravenue and Tax, iC�rl
6 Code is aarjjGtjtlt,rl ke rcyattl:
8 thea caal'tc�z�}ttle C al�trallex s17,a11 tract
} ,+ 7 38906, 0"June 1 1978 and on dyne 1 of eaacla. Year
'a,5llllt t}��, bat rnco of
9 any Ir►otaey in the Timber S'ax 11i�sexve Fund in
t , w 11 accordance with sUbdivislon (b)� of kaection 38905 to tlac}
11 ta�easurer of each county , tl proportion that the total
12 taxes collected under this ,art in all previous quarters hi
13 that county bears to the total taxes Collected in the state 14 for the same period, providocl that for all quarters
15 beginning on or after October 1, 19,'32, such computation
16 Shall be made with respect to the previous 20 quarters.
17 The transmittal to aI county shall be ctccompan. eel by
18 tabulation showing the tAX collections arising In each of
19 the county's tax code areas, to
govern .distribution of
20 11-ioneys,
8t 4 21
22 tllcbc Upon receipt of funds pursuant to subdivision (a), �
y auditor, shall within 1.0 days distribute the
county
23 fonds among the agencies levying taxes or ad valorem ;
2s oAssessments special assessents in each tax, code area in the
I5
proportion that each taxing agency's harvest factor
+t �h p 26 calculated pursuant to subdivision o) hears to
�� �T. � 27 -be factor f t the sGlrn of
° �i a + 4# +� s or all taxing agea'acies in the � � ccxonty. ,
pi, ° 4' � 28 (c) On or before fund 1 1+
,., t , !, � %�� and each I„1I]t'.' 1, g
�1 ' g � ►' r ;. 1 29 thereafter, this county auditor shall corn jute, and shall R
30 provide such to the State Controller, a schedule setting;
31 forth for each laxin at et5 '
g g cy or laartla.�1 thcroaf lying g
32 within such county,,-
33
ounty;33 (1) The aveaa.ge of the aggregate value of all timber
,�a l t� 3 harvested within such district in each of thr trimediately
35 preceding four quarters for 1978 eight quarters for 1979,
36 and 12 quarters for
1980,and to a maximum 1
.a� um o#'20 quarters
Y�4 37 thereafter, as determined from the, yield tax returns filed �
r d ,
38 with the boal•cl;39 r�rw
O The aggregate dollar rate calculated pursuant to
N
, � r 40 Sectiori 2151 and tactually utilized elle immediately
1'J"K'
��`�Iap��s. �yy��7 kl •
AD 100
1 preceding October in extending real property taxes A;upon s
tax rolls.- they
,
3 (3) A "`laaarvest factor" which is the prodlzct of such. t
F
4 quarterly average and such dollar rate; and
a (4) Tile proportion that each taxing agencys harvest
6 factor hears to the sum of the, harvest factors for all taxing
7 agencies in the county.
8 (d) In determining the harvest factor in subdivis'on y
9 (c), the auditor shall adjust foa boundary changes as of
10 alae last lien elate, andmaay require from the county
< 11 information on boundary changes necessary to make such
.gal 12 alterations, In establishing the harvest i'itctor for a neve
a 13 district, an auditor shall assurtae that: yield taxes have been
}! 14 collected Within boundaries of the new district fryi- tlac
15 previous 12 quarters.
16 S11C, 30, Section 38907 of the Revenue and Taxation
17 Code is amended to read:
18 38907. On or before December. 2, 1978, and each
19 December 1 each year thereafter to and including
20 December 1, 11981, the Controller shall certify to the: State
21 Board of F! quaalil z ation the amount necessary to restore
22 any deficient allocations as provided for in subdivision
23 (o} of Section 38905, plass the (amount needed to brim the
` ► " ' 24 current balance of the Timber Tax Reserve Fund up to
25 five million dollars ($5,000,000).
a,
26 SEC,, 31, Section 17,5 is added to Chapl;.er 176 of the
27 Statutes of 1976 to read!
28 1,7.5, This act shall be lcnown and may be cited as the
29 "Z'ber -Warren-K�eene-CO tier Forest Taxation
,F
oa ReforraN 1976."
3 S�C376, 30 Act
F 2, Notwithstanding, Section 223y ,�e Revenue
32 and Taxation Code, there shall be no . bursement
,�4 ,' °, 33 pursuant to that section nor shall there be an
N; {°',,�o. 34 appropriation made by thisact because the duties,,
TX � � 3T4 I
yy5 g�by�l�ig�a�ations, or by responsibilities it�yp♦jo�sye,d on
local
1 +/✓,N { �L J' �y�ij,�.: -0',rY 44'11 V6 '{ VY�w I..� i� t• _hii. ftet a-I'\I i1T/.>[1V� Citi iLf,i.C�.' pe I.I.I 4 ill ii'V''t'
✓`T �� MP t V
;r
38 goverimental entities or school districts h this act are
��? rk qqq Ss Fr' 39 such tllatrelated costs arciucarredaspartof tktebrnotmal
5 40 operating procedures,
3%�1"���
r.
2 1W 700 166
i
The people of the State► of Wkm& do anact as /"oLlow4t • i
a.
SI,C.`1710N 1 (a) The L egi"re Cinch and declares. that 4lw-
forest resourcen and timbo;rlands of the statc are among tha meat
valuable of thcr natural retxewable,x6 urrxra of tIvi stater and tb,%I
them, is: greur • concern thr oughoa 13ior state*- relatiia? to tbr?ir,
protection,restorution,and, utilizatian�.
(b) T, fi,4-Logfalceturer furCher finds and declares that he forest
re-i+aurcox and timbertands a¢ the state produce••timber and othy v
Forest: pr ducts, recreational oppart'u.oities and ac3dxtic enjoyluen1;
"wlil��c�r�pmvi�iang w•atl�rcl pl�otc:ctir.�Pk azld 1T�ainttinu3p i'r,shetir•vtu�tl.
wrlCili.E ••i .� . ,.� ,y if "•a 'i . . 't 1I T!1`i: ,,�' " t�sic�/• "'
-36 (c) '1% �•T gi.ls; hutrriiar4h8r'fbicbT and declare;s that it Tithe palieS"
of this state to encourn ae prudent ar�:l rr spot.�ibla Forest resource, ,
mnuagemenit,calcul;i[tecl to serve; the prxblla's •rieaa for tixulbcr cmd
other forest: prvducbt while givbag comsideration to the puul� 's nfm-d ' ,�
fO tPatt3fJlt ' prolrttl[1ir, fisherie9 and wild.Jife, and recrimtiotiol
opportimitim alike ha, thin and Rett rc generahioa&' {
. (d) The J..Pgo.Iz(:ury further finds that it -'is not the intent of the,
T.e2+al,atxurrby 6a aiiactrtient of this act to take -private property futr
public use %ritho%ItV;&3maent of jrrst rri0l0t;nYI,0f the,
Califurrib and United States Constit*ionr� • • • � » '
• SCC. 2 (ar 'The Legislatui;e► find and declares that the exi4ing
systeim of arkvalorerirrtax,)Uonof4imber•and tirl(berland dwnimagcy
the.arhievement of the above long-range ptiblic benefits and the t;iC
is therefo r.w in tlic eoc'inorrk and social ittrerests of the Stat(W of
Califon -,Liz. to develop aux alternative systern of forest taxatien that �;�ill• i
eucourago achievement of these benefits.
(b) 'This act is pursuant to the authurizatipza granted N5 OM
Legislature in the second para of subdivision (1) of Section 3 of,
;Article XIII of the Stater Constitution in recognition of the unique
nature of Umber as a renc+vrrble natu),al i esource requiring rrtapy
years to mature, and intend: to encourage the Pm)tordrPtT OF
iunmatUre ta,eeo and the continued use - of tiniberlands ler • tho.
producti.on`of tree: for timber protlr(cts, ar,d fwtla€er rrjtf:retl3 to
provids•fdr•re t cting the use of tiniberlaod°to tho producUrrn aE
timber prodcaeta and compatible uses ,wi& •p►•ovisions for taxtatiort of
timberland bases
on the restrictions. • r �'-• . ,_ •••
(a) it is'thcr-faro the•inrent of this*°tacit that rol pro�sr;riy t"_
xts on
611 ber- shill neat -bo. levied annually Pgaivst. the value of st ind ne,
timber inventory; but rather, propdrty t•»xos., herein called. "yield
taxi a," -shall be JeViLad against Lhe value of timber only at the: time of �
harvest. L.azrci classified as tiraberlaad Oral.l Cor�till>< ko be st(lfsject to ;
annual ad valarem property Uvation, but such land shall bee valued
only on the basis of its use for grow inn %vood fibs • and supportia9g
compatible• uies. . ' • • 1.
17
(d) Itis the intent of the, L,egisla.tuxe tbat Uinber Vic, Wed
according toe the provisions- of thi.9 act and. that tbe, proc;eduzes
authorized zccordr"xrg to paragraph (1) oNvbdivision CO of Section" 3 of Article XII[ shall not aprily after Juno 30, IM �.
0
Under former constitutional aXid statutory pr ovlsioll$, inxy
mature timber was exempt From property taxa tion, but rna"
ture trees were subject to such tax. However, roEgsition 6 on
the ballot for the CYeneral Election held on 'T'uesda Novem�-
ITy_rev�se a .i urnia's constitukian_ r.,,)
sions re a . n o F�atture
�torovi
an
arnonrf
other thin s added
new sub ivisionn 3 of Article :X111 thercu to
aut orize t, ie �e i.e or an alLf,.rnative, 5 stelae
for the taxation o thn er an timber,and. in Chapter 176 of
the Statutes o 1976, the Legislature acted upon this const.itu,
tonal authorization and enacted art ornnibus measure to pro-
vide for the special assessment of timberlands for purposes. of
property taxation, ourYurrencing on the lien date in 1977, and
to impose a new,, yLe_14 tax on timber, commencing on April 1, i
1977, .
Existing law requires the county assessor to transmit to the
board of supervisors or city council of the county or city where
land is located a list of parcels which appear to be, used for
growing and harvesting timber b At are not so assessed.
Chapter '176 presently contain.9 references to the ZZ bers'--
-
Warren-KeQne-Collier Forest -Tax, -tion Reform Act of 196,"
SEC. 5. Section 5111 of the Govcriimerit Code is,
amended to read;
51110.1. (a) On or before September 1, 1977, the
assessor shall assemble a list of 01 parcels, which, as of the
lien date in 1976, appeared in t1le judgment or the
assessor ;to constitute timberland, but which were; not
assessed for gT'owjri9 and harvesting timber as the ii ; cr st, �
and best use of the land.
(6} Ori or before September x, 1977, the assessor shall
notify by mail, which is certified and with return receipt
requested, owners of parcels listed under subdivision (a)
that their land has been included in such a list.'
Under the * Z'berg-Warren-Itieene-Collier Porest
Taxation Reform Act, all parcels included in t1iis list "B
will be zoned as TPZ unless the owner can demonstrate
to the satisfaction of a major' o4 °the full board (or
council) that it would not be in the public in .crest for
such parcel (s) to be zoned as'T`P ,- Parcels on list "B" not
zoned as TPZ willreoe ve an alt4t�nate zone, if n,n
appropriate zone currently 6/ists.
Detailed information on the TPZ zoning process and
the Z'berg-Warren-Keene=Collier . Forest Taxation
Reform Act in general may be obboIned frr rn your county -
assessors officei
,
(c) On or before October 15, 1077, the assessor shall,
submit to the board or council a, list of all parcels, which
as of the lien date in 1976, appear to, constitute
timberlfuld, but which are not assessed for grming and
ha i vesting timber as the highest and best u xi of the land.
This list shall be known as "list ]BL.
51110.3. In the --vent that a landowner does not
receive noticepursuant to subdivision (b) of Section
511101.1, such owner may prior to January 1,1078, petition
directly to the board or council to have a parcel owned ;
by such person included on list "� "; 0
"means the board of suPCr',Iis0rs of a county i
or city and county, whether general law or chartered'
which establishes or proposes to estabUsh a, timborlaz'id
preserve -one pursuant to this cl7apter, '
(d) MqunorV"cit;Z" means the county or city having {
jurisdiction over the land.•
(e) ."iiniber" means trees of any species maintMned
for eventual harvest ar est for forest products purposes,..
whether planted or of natural growth, standing or ow
on privately or publicly pried land, including Christmas
trees, -but does not mem nursery stock.
(g) "'1~imberlandpreserves ne
do" czaE�aris ate area which
has been zoned pursuant to Section 51112 oar 51,113 and is
devoted to and used for growing and ha.r,,c�stiiigtimber,
or for growing and harxvestng timber, mid cornpatible
uses, as defined in subdivision (h)
(h) ,"Qampatible use is' any use which does not
sign #ieantly detract from the use of tlia property for, or
inhibit, growing and harvesting lirabe:r, and shall include,
but not be limited to, 'the' following, unless in a specific
instance such muse would be contrary to the"preceding
defixiition of compatible use:
(1) Management for watershed;
(2) Management for fish and wildUfe habitat or
hunting and fishing; ;
(3) A use integrally related to the gru;. Ing, harvesting ,
and Processing of forest
products, including but not
limited to roads, log `landings, and log Storage, areas;
4 The erection, construction, al
tea anon
or
maintenance of gas, electric, water, or,communication
transmission facilities; or
(5) Grazing.
.r
i
f
51110.2. The, countr or city, pltaaxning comm-Jssion shall hold A.
public hearing on parcels referred to it for r aview by tb& board or
council, pi rsuiiot to subdivision (d) of Soction51110 and subdivision
(c) 6f S;: tioti 51'110,1 according to Section fi5£w4 of this code, toad.
shall rendcc its des Won in the forrn t a written rowmr� entl-Won to
the board. or council according to Stiction, 6.585.'3 of this codon. The,
ppta�nning conuTilasion shall include in its recomniencWton to th(r
iaoard orcowycil considerations as to'tho exact x ort ng b`oundatiai to ;
be drtawtr,within each asseasors parcel, contained In list A. or llk ilk`. j
(c) Ork of before Mare 1, 1978, the board jar caun ilby arclii7tince,'
after- the advice of the planning commission pursuant to� Section'
'." 51110.2; nd.afte " public hearing, shall zone -as timberland'prasenkrl
all parcels appeiring on list tsubmittod by the assessor pursuant to;
subdivision. (c} o£-Secti n 5111U.1, oxcept those partcls i lWch it fiends.
by a, majority vote of they 6A body to be in the public interest to ,
exciuda from ouch' a zone:: , =. .
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ASSGSSo;r'5 Map No. 59-11
NOTE=•-ASSESSOR"S PAROL BLOCK,
Countyof Butte, Calif.
� tOr ,NUMa�Rs SHOWN,.
IN COICLES MARCH 1957
frit Aroo C oto 9.3-o6
51VI1.5E m 0 8, a M, CYtax Aroo Codd 9.3'06 69-20
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