1. Why Concern Yourself with Good Management - by Caroline Edwards
2. Options for Landowners - Clear-cutting is not the only answer
3. Low-Impact in Hardwood Stands - Cutting trees without destroying the remaining forest ecosystem
4. Horselogging in Western North Carolina
5. Pioneer Forest - A sustainable managed forest in Missouri
6. Land Conservancy - What a land conservancy can do for you and examples of conservancies in Western North Carolina
7. Establishing Priorities for Your Forest Plan - Lays out a forest plan survey
8. Resources for Landowners - Lists reading material and gives names and numbers of helpful organizations and people
9. North Carolina Forestry Present Use Property Tax Program - Gives tax codes and value assessment for agricultural, horticultural, and forestlands
10. Summary of Appeals Process for Property Tax Evaluation

You and I need forests...and this is not referring to pine plantations, those long straight rows of hybridized seedlings. No, I am speaking of diverse fully functional uneven-aged ecosystems. The places where sunlight filters through a multi-layered canopy, falling on the tiny nest of the hummingbird at the end of a beech twig. Acorns are scattered across the forest floor, found and eaten by the wild turkey and his neighbors.

During cloudbursts, one seeks shelter under the arms of the great oaks, masters of the forest. Nests of squirrels and all types of birds are found in shrubs and tree branches. A forest such as this can provide a sustained yield of timber products, over many generations. That is, if it is not clear-cut and converted to a pine plantation.

If you are so fortunate as to own hardwood forestland, consider this: the actions you take in "your" woodland have repercussions in both space and time. Not only are the changes important on your property, they are felt elsewhere.

A 50-acre partially mature hardwood forest could be either 1) clear-cut-often the highest economic short-term choice or 2) selectively cut in small groups, leaving portions of the canopy intact and contiguous. Harvest by clear-cut will put more dollars in your pocket, but your community bears the long-term cost: a 20+ year view of an unnatural landscape; elimination of tree homes for birds and mammals; elimination of acorns and other nut crops that are essential food for many forest dwelling species; loss of the shady moist leaf litter, crucial habitat for many amphibians; and higher stream temperatures and sediment loads, causing fishing to decline. Although we do not fully understand the complexities of the ties that bind bird species together, we can surely argue that the larger the clear-cut, the more destructive its effect is on the natural community.

There is absolutely no ecological basis for the practice of large clear-cuts, so common today. Yes, economically, large machines need large tracts of forest to make a profit. But at what cost? The rich diverse timber resources of North Carolina provide jobs in many industries, most notably in furniture. It is no coincidence. Indiscriminately cutting small hardwoods along with the larger ones is not good forest management. If we as private landowners consider only the economics of timber harvest, then we will see, in our lifetime, the negative impacts. Each individual landowner can take the responsibility of putting the concept of conservation (wise use) into action. Won't you?

The private non-industrial landowner needs to establish stand-specific objectives that will provide the greatest potential to meet his property goals.

Planning crop tree selection:

1) Managing hardwoods or good quality trees for high economic value

• Selective cutting rather than clear-cutting- crop tree management focuses on retaining trees with the greatest potential to produce the benefits that are consistent with a landowner's forestland goals
• Thinning or "low-grading" to take out poor trees thus allowing higher quality trees to develop
• Allowing good quality timber to grow to provide a higher economic return.
• Rotational tree crop management
• Planning for tree species regeneration in small patch areas up to one acre is often acceptable to landowners instead of large intensive clear-cutting treatments.

2) Planning a forest to provide a diverse wildlife base

• Determine the type of wildlife activity the forestland will support- squirrels, birds, neo-tropical birds, bears, fox, deer, turkeys, and other types of animals (Perhaps leasing forestland to a hunting club, could be an option)
• Consider wildlife habitat near water
• Openings in the canopy allowing vegetation to grow and nourish wildlife

3) Managing for aesthetics

• ¨ Beauty of the forest property increases recreational enjoyment which encourages good stewardship of forest resource
• Cultivation of certain types of trees
• Landscape considerations

4) Water quality

• Riparian zones should be protected to control erosion and sedimentation.

Before Harvesting Timber, Every Landowner Needs...

• a clear understanding among landowner, forest manager, and logger before work begins


• protection with a contract that is legal, binding, and covers all issues that could affect the way the forestland looks when the logging is done


• education of tax deferment programs gives the landowner financial options


• to employ loggers who practice Best Management Practices-- Check to see if the loggers have had training in forest management such as ProLogger Program or certification in Forest Stewardship programs such as Smartwood


• to encourage loggers to use less abusive logging equipment (horse logging could be an option)


• to consider water quality impacts before the cutting actually begins


• to utilize viable resources to write sound management plans- private consulting foresters are usually good resources for this information

Too often, landowners who care deeply about their woodlands have been dismayed at the aftermath of cutting on their lands. The logger promised to cut the lot "selectively"--and he did. He "selected" the best trees and left the rest (high-grading), with little care for the future. The resulting stand is so sparse that it offers little shade. Runoffs from rutted and compacted trails (which seem to run everywhere) and from poorly planned crossings have silted up the once-beautiful trout brook. Many of the remaining trees (most of which are small diameter or culls) are bruised, broken, or bent. The yard is a large, muddy mess, with unsightly slash piles. Understandably, after such an experience, many landowners are discouraged from having any more logging done on their land.

There is an alternative--low-impact forestry (LIF). Low impact forestry reduces known harmful impacts so that after the cutting is done, there is still a functional forest. The landowner, with the help of the forester, plans for the long term, not just one cut. The residual stand not only functions like a forest, it looks like a forest. There are enough trees, including some with large diameters, to ensure that the forest floor is shaded. Very few trees are damaged. Indeed, after the cut the average tree quality is higher--the logger removed high-risk low quality trees. Trails are relatively narrow and unobtrusive. They are favored by those who want to cross-country ski or hunt. The loading yard is small with minor soil disturbance. The stream remains clear and cold.

For LIF to work, good communication between the landowner, forester, and logger is essential. If the logger and landowner do not have common expectations and do not communicate well, the job will not come out the way the landowner wants. Often loggers are responding to immediate economic pressures that reward more volume for lower costs, while many landowners have woodlots as a sideline rather than as a primary source of income. This section is intended to give landowners a better understanding of the reasons behind LIF so they can better communicate their objectives. Indeed, for the system to work well, it is best if landowners have their management objectives in writing. This section lists recommended guidelines and standards for foresters and loggers that, if followed, would help meet the LIF objectives.

LIF takes more skill and care than conventional logging. For the increased effort on the part of the logger, the landowner should be prepared to pay in a different way. With conventional logging, the landowner usually pays by the cord cut. This encourages the logger to cut the best trees as fast as possible with little regard for the residual stand or the future. LIF is for those with patience--it is not a get-rich quick scheme. The time horizon for the landowner is generations, not just one cut. The landowner pays the logger for the quality of what is left behind as well as the quantity of what is cut. Standing forests have value, and with LIF, this value should increase.

Stand assessment. Before coming up with a management plan, the forester must assess and map the stand taking into consideration such factors as stand types, species, volume, quality, watersheds, and wildlife habitats.

Landscape planning. Watersheds, ecosystems, wildlife ranges, and disturbance patterns do not normally coincide with property boundaries. For landowners who own thousands of acres, landscape planning starts to become possible. With smaller ownership, the foresters and landowners should try to cooperate on a community basis to ensure that wildlife needs (such as effective corridors for migration and dispersal) are met. Cooperation of this sort, involving government, industry, and small landowners, is now being done, for example in New Brunswick's Greater Fundy Ecosystem.

Where landscape planning is possible, foresters should ensure that a representation of ecosystem types and sensitive habitats are protected on reserves. Reserves can serve many functions from baseline "controls" for the long-terms experiment of forest management.

Allowable cut. A number of methods can be used to calculate allowable cut. In doing these calculations, the forester must account for areas where there will be no cutting or less cutting because:

1. the site has such low productivity that sustainable management is not economically viable,
2. the site is environmentally sensitive (deer yards, slopes, species of special concern), or
3. the site is a baseline reserve.

Because the degree of tree crown closure is so important for both productivity and wildlife, one favored method is to classify stands as "operable" when they have more than a minimum above a recommended stocking level to allow a commercial cut. The quantity above the minimum stocking is the allowable cut. Another method is to ensure that cut is less than growth. Over a rolling ten year period (for larger management units), cut should average less than 70% of growth, allowing some growth to be reinvested into the ecosystem. This calculation is normally not done at a stand or woodlot level. The area is too small and the harvest too infrequent to use 10 years as a base. Often harvests occur at 20 or more year intervals, so a longer time frame can be used. On large ownership with balance age classes and logging occurring annually the ten-year time frame can be used. The cut can, of course, exceed growth for species that are over-presented (such as balsam fir or red maple) and less desired for long-term stability.

Even-aged management (where a cut is made that reduces the stand to seedlings and saplings, leading to single age class) should only be done if uneven-aged management will not work for the stand because the majority of land should eventually be classified as sawtimber (to ensure that relatively closed-canopy mature and late succession stands are the landscape context, not just a small content). Priority for even-aged management should go to irregular shelterwood (where some of the overstory is retained), and only go to regular shelterwood (where regeneration is well-established before cutting the over- story) if retention of residuals is not possible. Rotation (the interval between stand establishment and the final cut) for even-aged stands should be based on stand type and should allow enough time for soil recovery and habitat recovery, including tall, large diameter trees.

Cutting cycle. More frequent, light cutting (every 5 years, for example) creates the potential for increased residual damage. Less frequent (every 20 or 25 years), heavier cuts create potential for more drastic stand changes. The forester must reach a compromise between these two possibilities. Low-impact logging creates an opportunity to more successfully do lighter cutting and still minimize damage on 10 to 15 year cutting cycles.

Residual stocking. The forester will consult silvicultural guides appropriate to the stand type. To ensure relatively-closed canopy areas in large blocks (for adequate interior species habitat), minimum stocking should be at least 65% of crown closure, increasing to 75% of full crown closure for riparian areas (areas that are on the banks or located near the banks of a stream or lake). Near riparian areas, to prevent changes to water quality and flow, cuts should not exceed 25% of standing volume.

Crop trees. The forester will identify crop trees and potential crop trees--trees that have good form and quality. These are the trees to leave after harvest and should be given special attention to avoid injury that would diminish value. The normal target is around 50-75 per acre.

Pecking order. The forester should mark trees to be cut based on a "pecking order" that would prevent highgrading and thus stand degeneration. First to be cut should be high risk trees that would not survive to the next cut), low vigor, and poor quality trees. With a pecking order, the logger would be more likely to cut short-lived, poor quality medium-sized suppressed trees than long-lived, high quality, large diameter dominant trees that are still growing well.

Mast trees. Mast trees that produce edible nuts, seeds, and fruit that are important for wildlife. If no high-quality (for lumber) trees are suitable for mast, some low-quality mast producing trees (such as beech) should be retained.

Dead wood. The forester will consult recommendations from wildlife guides to determine a minimum of snags, dead trees, and dead-drowned trees. Preference will be given for larger-diameter (over 18 inches) leave trees (trees left behind), and allowance will be made to develop recruitment trees (trees that will be allowed to eventually develop into large-dead trees), since current dead-standing trees eventually fall over.

Note: Canopy closure affects the quality of many tree species. Increased sunlight from heavy cutting can lead to sprouts coming off the trunk, which leads to lower quality wood. When the canopy is open, more growth goes into the branches. Tress therefore can have more knots, shorter boles, more taper, and thus worse form of lumber. With higher degrees of crown closure, tree growth goes up rather than out. Increased density leads to trees with longer boles and smaller crowns. Lower branches tend to self-prune, yielding more limb-free logs.

Felling and limbing. LIF loggers will use directional felling to avoid damaging residual tress. Limbs will be left in the woods to provide wildlife habitat and to rot and supply nutrients.

Getting trees to trails. LIF loggers will move single large stems or a few small stems (but not winch whole trees) to the trails. If winching, the logger will, if necessary, use snatch blocks to avoid damaging valuable crop trees. The logger will avoid digging up the soil during winching and use such items as grapples or cones when needed.

Wood trails. Wood trails will not exceed 10 feet wide (to give several feet clearance to machinery), allowing crown closure over trails. Machinery wider than 7.5 ft. should be avoided, unless trees are very large and smaller equipment will not do the job.

LIF practitioners should strive to distribute trails more than 100 feet apart to minimize damage to soil and roots. Some low-impact practitioners with radio-controlled winches distribute trails 150 feet apart. With horses trails can be up to 300 feet apart.

Getting trees to yards. Loggers should run machinery on permanent trails, with little or no driving to the stump or creating single path trails. The LIF preference is to carry, rather than drag bunches of logs. A forwarder is thus preferred over a skidder. Use of short logs, rather than tree-length logs, minimizes damage when going around curves.

The result, however, is more important than the method used. If a logger can use a small skidder and do minimal damage, then the skidder is acceptable. Whole-tree removal with a grapple skidder, especially of hardwoods, violates too many LIF principles and has the potential to cause too much residual damage to be acceptable.

Residual damage. For long-term forestry, it is essential not to damage the residual, or "crop" trees. During cutting, winching, and transporting trees, every attempt will be made to avoid such damage. While damage to tops and branches are of concern, it is even more important to avoid such damage to trunks and roots.

Some LIF practitioners in New England guarantee that they will damage less than 5% of crop trees. This figure is also a goal in Sweden, where any opening in the bark bigger than a matchbook is counted as "damage." William Ostrofsky has developed a method for measuring damage levels for the American Pulpwood Association.

Yarding. LIF yarding areas can be kept to a minimum in size with minimum damage to soil if short logs are piled with a loader, rather than pushed with the dozer blade of a skidder. LIF Practitioners need less than 1200 square feet for yards on the average. Whole-tree yarding with grapple skidders and delimbing in the yard requires too much space, is too damaging to residuals and soil, and removes and damages too much organic matter to be suitable for LIF.

Truck roads. Road width and densities should be minimized. Road right-of-way should be kept between 15-30 feet with a maximum of 33 feet. Road density becomes an issue in bigger blocks of non-settled forest depending on heaviness of traffic and need for ditching.

Managers in the Greater Fundy Ecosystem are recommended to keep road density to less than 0.9 miles per square mile due to impacts on large predators and other sensitive animals. For narrow truck roads that are infrequently used, the density can be more than 2 miles per square mile.

Landscape conversion. Loggers and managers should strive to keep the percent of forest taken out for permanent trails, yards, and roads to less than 15%.

Water quality. LIF loggers will follow state BMPs to prevent soil damage leading to siltation of waters. In addition, foresters will take into account soil type, watershed characteristics, and season of cut to further advise loggers as to when logging standards should be even stricter than BMPs. Preference for LIF practitioners is to log when the soil is frozen or dry.

Low-impact forestry is not for those who want a quick return on investments. It is for those who can accept modest returns now, knowing that larger economic benefit may come decades ahead, or even to another generation. Income from forests involves trade-offs. High-grading can maximize present returns, but endanger future returns as well as degrade the forest.

LIF landowners have a broader definition of wealth that includes the value of the standing forest as well as the value of what is removed. Leaving mostly poor-quality, damaged residual trees after a cut lowers the residual value of the landowner's forest, although few of these trees should be retained to develop into wildlife trees. Some of the values of a standing forest, such as wildlife habitat, water quality, and aesthetics, are not easily translated into dollars, but are important nonetheless. A key challenge is to make LIF economically viable to both landowners and loggers over the long term.

In the short-term the logger is taking more time to remove less wood. This means more cost per unit of wood removed than with more conventional logging. For LIF to be viable for the logger, the landowner should pay based not just on what is removed, but also for the quality of what is left behind. If conventional loggers were assessed fines for the costs they create to the residual stand, highgrading would not be attractive.

There are a number of ways to pay for LIF. No matter which method is used, the logger needs to know his costs to ensure that he will be adequately compensated. The simplest method for most landowners is to accept lower stumpage rates. Another simple method is to pay by the hour; thus assuring the logger's time is adequately compensated, despite the difficulty of operations. Some landowners pay by the volume removed, regardless of the wood value, thus taking away the incentive fore highgrading. Another option is to have contractors give bids per acre with incentives for the quality of work. The landowner can be assured that low-impact practices are used by writing it into the contract and having the forester supervise the operation.

Because of the increased short-term costs and smaller cuts, often of low-valued wood, it is essential that LIF practitioners find ways to get better returns. A number of ways this can be done include:

Locate better paying methods. Aggressive attempts to find the highest-paying markets can make a very large difference in returns. Sometimes small "niche" markets are available for odd species, sizes, or shapes of logs.

Bucking and sorting for best markets. The logger needs to know the markets before the wood is cut. Otherwise he might cut logs to the wrong length and have to ship to lower paying markets. A knowledgeable bucker and sorter can make a difference in returns.

Bargaining for better prices. Sometimes the same mill buys wood at different prices from different sellers. Ability to bargain is increased with volume--so cooperating with other landowners can increase bargaining leverage. The season for selling wood is important.

Cut and serve. Some mill buy wood at a price that is lower than the cost of cutting and hauling it. LIF loggers should accurately know their costs of production to be able to make such a decision. In such case, it makes sense for the logger to just cut the undesirable trees and leave them on the ground to rot. If enough woodlot owners do this, maybe mills would get the message to pay enough to make management worthwhile.

On November 6, The Concerned Citizens of Rutherford County (CCRC)sponsored a Horselogging and Sawing Fun and Field Day on Donna and Rodney Robbins' Farm in the Whitehouse Community of Rutherford County. The weather was perfect,and more than 400 community members, interested foresters and landowners came to watch a draft horse logging demonstration and join in the festivities. Clifford Cox and Roy Morgan led two teams of draft horses that pulled logs to Rodney Robbins' saw mill where people were able to watch Rodney, his father, and father-in-law saw the logs into boards to be used for pallets.

In addition to the horses, those in attendance enjoyed a nature hike, buggy rides, Native American stories, and were given information on alternative forestry. Interest in sustainable forestry and environmental issues is extremely high and the private landowner is looking for alternatives on what he can do with his/her forestland besides industrial clear-cutting.

The event provided a vehicle for interested landowners to talk about forestry-related issues. For many landowners, horselogging is one of many viable alternatives when they have timber to sell. Draft horse logging is a possibility especially when the landowner wants to keep the aesthetics of the forest intact. In areas where timber is valuable, it is certainly appropriate and can be economically feasible if the site is right. For example, if a landowner has 30 acres of forest to harvestand have it done in a non-invasive manner, then horselogging should definitely be a consideration.

Horselogging is a low-impact alternative particularly when slopes are steep and the landowner is concerned about water quality issues and selecting specific trees to be cut while leaving others to grow to maturity. When large logging equipment is used, it tends to damage surrounding trees making it difficult if not impossible to "save" nicked trees. Alternative forms of forestry may include: selective cutting rather than clear-cutting; longer rotational growing and cutting cycles; managing hardwood trees or good quality trees for a higher economic and aesthetic yield; cultivating a forest to provide a diverse wildlife base; thinning the forestland to take out poor-quality trees; learning which foresters truly have the landowners best interests in mind when writing a forest management plan; designing forest plans where water quality impacts are minimal; drawing up contracts and hiring loggers who will practice Best Management Practices (BMPs); acquiring further knowledge about tax policies and various state and federal programs; protecting scenic vistas; conservation easements; and land trusts.

Poor land management practices can have negative effects on the surrounding environment such as degradation of water quality and disruption of wildlife and its habitat. Industrial clear-cutting has the potential to destroy young growth, plant diversity, and cause erosion and runoff problems. Horselogging is one way for landowners to avoid some of these problems.

Most landowners are and want to be good stewards of the land. They are concerned about what kind of forestry practices they implement, how these practices will affect their neighbors, and feel compelled to preserve the integrity of their forestland for their children and future generations.

Pioneer Forest is part of the extensive oak, hickory, and pine forests of the Missouri Ozarks. Situated in an area of spectacular springs, clear rivers, towering bluffs, and numerous caves, these lands include significant portions of the watersheds of the Jack Forks and Current rivers. Pioneer Forest lies in a remote region that is considered the heart of the Missouri Ozarks. Pioneer Forest is a triangular region having the towns of Poplar Bluff, West Plains, and Rolla as its vertices.

Since the 1950's, the Pioneer Forest has been operated by Leo Drey, a businessman and conservationist from St. Louis. For nearly half a century, Pioneer Forest has restored these Ozark woodlands through conservative, natural management, and has preserved ecologically important areas and notable landscape features.

How Pioneer Forest Began. The history of Pioneer Forest actually begins nearly 100 years ago. Most of the Ozark area, which is now part of the forest, was owned by a variety of individuals and lumber companies. Companies such as the Current River Lumber Company, Bunker-Culler Trust Association, Current River Land and Cattle Company, Forked Leaf White Oak Lumber Company, and Missouri Lumber and Mining Company owned large tracts of Ozark land within the watersheds of the Current and Jack Forks rivers.

Much of the land was forested, with white oak and shortleaf pine as the predominant forest species intermingled with other species of oak, hickory, gum, ash, and elm. Pine and white oak were of primary interest to these early lumber companies.

Pioneer Cooperage, of St. Louis, started a land acquisition program during the early 1900's. Altogether the company accumulated about 90,000 acres in Shannon and Reynolds counties by the early 1940's. Shortly before it deeded its land to National Distillers Products Company in 1946, the company began a program of selective harvest, rather than the complete removal of trees, which was being practiced elsewhere in the Ozarks.

Leo Drey had begun acquiring forestland in the early 1950's. He had purchased about 37,000 acres when the distillery's lands were put up for sale. In 1954, Drey purchased this large block of forest land-about 90,000 acres-along with office and warehouse buildings in Salem. This is the largest single land purchase for conservation by any organization or individual in Missouri history.

Leo Drey continued acquiring land in Missouri, most of it managed forest, and he has also purchased other important lands, for preservation. Altogether there are nearly 160,000 acres in this unique, privately owned land base.

Forest Management. Pioneer Forest is one of the nation's best examples of uneven-age management of a central hardwood forest. This individual-tree management technique maintains a continuous and diverse natural forest on the land.

Harvests within the forest generally occur at 20-year intervals. Each section of the forest is inspected and past harvest records are reviewed. Once the decision to harvest an area is made, each tree is assessed in site and individual trees are selected and marked for cutting based upon age, species diversity, spacing, tree quality, and forest canopy. During each harvest, care is taken while removing the tree to minimize damage to the forest.

The ideal forest condition in the Ozarks is one that maintains trees in three to four different age classes, allowing sustained, intermittent harvest from all sizes of trees. Forests, which are managed through even-age methods (clear-cutting), lack this forest structure. At Pioneer Forest the mix of age classes generally includes a seedling and sapling stage, an understudy layer, and mature age classes in the canopy.

The closed canopy of the forest is broken during harvest by the gaps created when trees are removed. These gaps allow light penetration through the canopy to the forest floor and provide for regeneration. Our field work shows that shade intolerant oaks and hickories have increased; shade tolerant species such as black gum, maple, and dogwood have not increased significantly, after almost 50 years of such management.

This forest management system provides a dynamic opportunity for forest development and succession which are essential for the continuity of the forest. A naturally maintained forest will undergo a similar process, but the age of a natural old-growth forest is greater, and these same changes of regeneration, replacement, and succession occur more slowly through natural selection, old age, disease, lightning, and fire. Our management style mimics these natural processes, and in both cases the presence of a natural, reoccurring forest on the land is continuous.

Preventing erosion is necessary to protect and improve the high quality of our Ozark streams. Our method of forest ecosystem management is protective of soils in a region where almost half of the forest, located within the watersheds of the Black, Current, and Jack Forks rivers, contains hillsides which exceed a 20 percent slope.

Forest Research. Permanent research plots, one for each 320 acres of the forest, were established in 1952 to initiate a continuous forest inventory. Measurements from these on-fifth-acre plots are taken every five years with information recorded on species composition, diameter, height, and tree condition. Such data provide valuable information on the effect of our forest management program on species diversity, forest composition, and forest health, thereby enabling us to monitor changes taking place in the forest.

This nearly 50-year study is the longest-running and most extensive forest research effort in Missouri. We have found that our harvest methods have caused both the numbers of trees as well as harvestable volume per acre to increase since each harvest only removes about 45% of an area's volume. The annual growth each year exceeds the volume cut or lost to natural causes.

Our experience has demonstrated that uneven-age management is the best way to improve health of a forest ecosystem in the Midwest hardwood region. Because the forest canopy is never completely removed, a wide range of benefits such as continuous forest cover; snags for wildlife, den trees and cavity-nesting birds; numerous recreational opportunities are always present throughout every area of Pioneer Forest.

Neighboring landowners can see evidence of the value of maintaining a continuous quality forest through selective harvest and the resulting opportunity top produce income from their own land at regular intervals. Our long-term work on Pioneer Forest demonstrates that landowners can harvest trees two to three times during their lifetime, and still maintain a continuous forest cover. Such landowners can then pass along a quality forest and good land stewardship practices to the next generation.

Other Aspects of Our Land Stewardship Efforts. When Leo Drey began acquiring forest land in the Ozarks, he also acquired other areas significant to Missouri and the Midwest, such as fens, springs, sinkholes, caves, glades, bluffs, and natural bridges; an important petroglyph site in north Missouri; a complex karst area featuring a collapsed cave system; several remote sandstone canyons; a protected headwater stream; and old growth oak, eastern red cedar, and other hardwood forests.

Nine of these properties have been designated as Missouri Natural Areas in recognition of their significant biologic and geologic characteristics. One area, Grand Gulf, is a National Natural Landmark and is managed as a Missouri State Park. A second area, Dillard Mill State Historic Site, is also managed as a Missouri State Park, and two areas are registered in the Society of American Foresters' National Natural Areas Program as Research Natural Areas.

Perhaps even more important is the role of Pioneer Forest as a large conservatively managed landscape within the Ozark region. Pioneer Forest lands are extensive and protect nearly complete watersheds of several streams that are tributaries to the current and Jack Forks rivers, which are both part of the first national rivers park. Pioneer Forest lands also buffer a 15-mile long section of the Current River. One area of Pioneer Forest extends for nearly 100 square miles; this part of the forest is the largest contiguous piece of land in Missouri under one ownership.

Pioneer Forest offers a unique site research and has been subject of a number of individual and university studies on Missouri's natural history. Silviculturalists for the adjacent national forest have used Pioneer Forest lands to aid in the development of techniques for uneven-age forest management on public lands.

Recreation on Pioneer Forest includes no restrictions on hunting and fishing to persons licensed by the Missouri Department of Conservation. Primitive roads are used for automobile drives through the forest, a traditional Missouri pastime. There are trails for hiking. Pioneer Forest includes a 13-mile section of the 500-mile-long Ozark Trail for either long-distance backpacking, or for short strolls through such scenic areas as the Blair Creek Valley. Pioneer Forest is also used for camping, picnicking, and nature study.

By general definition a land conservancy is described as a private, non-profit trust with goals of protecting natural and scenic lands, farmlands and forest lands, open spaces and wildlife habitat for the enjoyment of current and future generations. An environmental resource whether it is a tract of land, a river or other designated resource can be protected by a land conservancy in the following ways:

1. Conservation Easements
2. Remainder Interest Trust
3. Bequest and Living Trust
4. Land Donations
5. Land Purchases
6. Other options that provide limited protection

1) Conservation Easements These easements are voluntary legal agreement between a landowner and a land trust. The landowner continues to own the land, but voluntarily agrees upon certain uses and/or restrictions of it in perpetuity. This protects the land forever as open space, but keeps it available for farming, scenic vistas, or even future sale, as long as the conservation easement remains intact. The landowner can sell or will the property to heirs; however, the future owners are bound by the easement terms. Each easement is tailored to the particular property and the interests of the owner.

When the landowner and a conservancy agree upon the terms of the easement they are recorded in a "Deed of Conservation Easement". The landowner is "deeding" the rights described in the easement to the land conservancy. The conservancy accepting the easement takes on the legal responsibility to monitor and enforce it.

Primary benefits of a conservation easement are:

• The knowledge that land will remain unspoiled forever.
• The landowner may receive several tax benefits including lower income tax, lower estate taxes for heirs and lower property taxes.

2) Remainder Interest Trust (or gift of land with a reserved life estate). With this type of gift the donor donates the property to a land conservancy, but reserves the right to continue to live on and use the property during their lifetime. After death of the property owner the designated conservation organization will receive full title to and control over the property.

Primary benefits of a remainder interest trust:

• Owner can continue to enjoy and use the property.
• Property is permanently protected.
• Potential deduction in income tax if the property is a personal residence, farm, or land that has conservation value.

3) Bequest and Living Trust. A bequests is a provision in a landowner's will, or a codicil (will amendment) that conveys land or a conservation assessment to a land conservancy. A living trust can do the same thing but it avoids the probate process. When land is willed to a conservation organization, this allows the donor to own and manage the property during his/her lifetime.

Primary benefits of bequest and living trust:

• Assures permanent protection of land.
• Allows the donor control of the property during his/her lifetime.
• Possibly reduce the donor's taxable estate.

4) Land donations. The landowner deeds the land to the land conservancy.

5) Land purchases. The land conservancy buys the land at fair market value or through negotiation with the landowner at a lower price. With this arrangement the landowner may be entitled to tax credits and deductions.

6) Other options:

• Leases. Property can be leased to a conservation organization. This reduces owner's management responsibilities. A lease can specify retained rights; permitted uses of land, length of lease and results if a lease is broken.
• Management Agreement. This agreement allows a conservancy or government agency to help the landowner plan for the care of land resources. The landowner carries out the plan while the conservancy or agency provides technical advice and assistance.
• Mutual Covenants. Voluntary agreements by landowner and neighbors to impose restrictions on the uses of their land. These restrictions are binding on current and future owners only as long as the majority of the owners agree to enforce them. Covenants are not permanent means of conservation as they can be nullified by subsequent agreements of the owners or by a failure to enforce the covenants.

Additional information/advice/guidance can be obtained by calling a local land conservancy. The following is a list of land conservancies in Western North Carolina:

The North Carolina statutes are extremely general and vague: this leaves them open for interpretation by individual county tax assessors. A county tax assessor can range from flexible and understanding to downright tyrannical when it comes to determining the eligibility of the property for the present use program. Therefore, it is a good idea to ask your county tax assessor a few questions before you jump headfirst into this program. For example, does your county assessor allow primary forest objectives such as long rotation timber cutting and selective harvesting? Make sure that you will not have to compromise your objectives too much in order to qualify for the tax deferment.

The Department o f Revenue made recomendations to the counties of North Carolina in September of 1q997 that every application of the Forestry Present Use Program be accompanied with a written sound management plan or require one written by a professional forester. However, this decision is left to the discretion of the individual county. Find out about your individual county's policies concerning this subject. The Department of Revenue also made recommendations for the key elements to be included in a written sound forest management plan. They are as follows:

1. A statement of management of landowner and management objectives;
2. Location maps, photographs, and descriptions;
3. Recommendations for protection and maintenance;
4. Silvicultural Prescriptions;
5. Inventory: species, age, size, condition of each delineated stand with individual stand corresponding to a map of the forest land in actual production.
6. Harvest and Regeneration: timetables of expected timber harvests and recommended methods to insure adequate regeneration upon final harvest (Hamilton 2).

It is always a good idea to have a clear vision of objectives and priorities for your forest before you initiate an actual management plan that will put into use. The following survey, written by the North Carolina Cooperative Extension Service, will be helpful in clarrifying personal goals for your forest land.

Establish Priorities and develop objectives for managing your land by answering these questions.

North Carolina's forestry present use property tax program is designed to allow a tax deferment, not a reduction, to landowners who currently have their forestland in some type of commercial production. As long as a landowner's forestland is being utilized in a fashion that has been approved by the particular county's assessor, the forestland will be appraised at a lower property tax rate. This program is obviously beneficial to the landowner who would like to retain ownership of his/her forestland, but is unable to pay high residential property taxes. Instead of being forced to sell ancestral land, individuals can still enjoy the pleasures of owning forest. However, the program has evident drawbacks as well.

Once land is taken out of the issue that has been approved by the county tax assessor, a "rollback" provision is triggered. This means when a landowner is no longer able to participate in this program, he/she must pay the difference in taxes plus interest for the last three years (or however long the landowner has participated in the program, whichever comes first). Forestland is no longer qualified for the tax deferment when one of the following occurs:

1. The "acres in actual production" fall below the minimum.
2. The use of the property changes to non-qualifying use.
3. The property is judged not to be under a sound management program.
4. Property is sold, transferred, or otherwise conveyed to anyone other than a designated relative (lineal ancestor or descendant).
5. Property is sold, transferred, or otherwise conveyed to anyone and the use changes to a non-qualifying use (Hamilton5).

A landowner must have at least 20 acres of contiguous forest in actual production to qualify for the present use program (subsequent tracts of land may be smaller, as long as the landowner possesses one tract that meets this initial requirement). Let it be noted that forestland is not required to produce annual income under the North Carolina general statutes. For the landowner's convenience, a copy of the general statutes concerning the present use program is provided on the following pages:

USE VALUE ASSESSMENT & TAXATION OF AGRICULTURAL, HORTICULTURAL, AND FORESTLANDS

105-277.2 Agricultural, horticultural, and forestland - Definition

The following definitions apply in G.S. 105.277.3 through 105-277.7

• 1) Agricultural land. - Land that is part of a farm that is actively engaged in the commercial production or growing of crops, plants, or animals under a sound management program. Agricultural land includes woodland and wasteland included in the unit shall be appraised under the use-value schedules as woodland or wasteland. A farm unit may consist of more than one tract of agricultural land, but at least one of the tracts must meet the requirements in G.S. 105-277.3(a)(1) and each tract must be under a sound management program.
• 1a) Business entity. - A corporation, a general partnership, or a limited partnership, or a liability company.
• 2) Forestland. - Land that is part of a forest unit that is actively engaged in the commercial growing of trees under a sound management program. Forestland includes wasteland that is part of the forest unit, but the wasteland included in the unit shall be appraised under the use-value schedules as wasteland. A forest unit may consist of more than one tract of forestland, but at least one of the tracts must meet the requirements in G.S. 105.277.3(a)(2) and each tract must be under a sound management program.
• 3) Horticultural land. - Land that is part of a horticultural unit that is actively engaged in the commercial production or growing of fruits or vegetables or nursery or floral products under a sound management program. Horticultural land includes woodland and wasteland that is part of the horticultural unit, but the woodland and wasteland included in the unit shall be appraised under the use-value schedules as woodland or wasteland. A horticultural unit may consist of more than one tract of horticultural land, but at least one of the tracts must meet the requirements in G.S.105-77.3 (a)(2) and each unit must be under a sound management program.
• 4) Individually owned - Owned by one of the following:
  • a) A natural person. For the purpose of this section, a natural person who is an income beneficiary of a trust that owns land may elect to treat the person's beneficial share of the land as owned by that person. If the person's beneficial interest is not an identifiable share of land but can be established as a proportional interest in the trust income, the person's beneficial share of land is a percentage of the land owned by the trust that corresponds to the beneficiary's proportional interest in the trust income. For the purpose of this section, a natural person who is a member of a business entity that owns land may elect to treat the person's share of the land as owned by that person. The person's share is a percentage of the land owned by the business entity that corresponds to the person's percentage of ownership in the entity.
  • b) A business entity having as its principal business on of the activities described in subdivisions (1), (2), and (3) and whose members are all either a natural person actively engaged in the business of the entity or a relative of a member who is actively engaged in the business of the entity.
  • c) A trust that was created by a natural person who transferred the land to the trust and each of whose beneficiaries who is currently entitled to receive income or principal meets one of the following conditions:
    • 1) Is the creator of the trust or the creator's relative?
    • 2) Is a second trust whose beneficiaries who are currently entitled to receive income or principal are all either the creator of the first trust or the creator's relatives?
  • d) A testamentary trust that meets all of the following conditions:
    • 1) It was created by a natural person who transferred to the trust land that qualified in that person's hands for classification under G.S.105-207.3.
    • 2) At the time of the creator's death, the creator had no relatives as defined in this section as of the date of death.
    • 3) The trust income, less reasonable administrative expenses, is used exclusively for educational, scientific, literary, cultural, charitable, or religious purposes as defined in G.S.105-278.3 (d).
• 4a) Member. - A shareholder of a corporation, a partner of a general or limited partnership, or a member of a limited company.
• 5) Present-use value. --The value of land in its current use as agricultural land, horticultural land, or forestland, based solely on its ability to produce income, using a rate of 9% to capitalize the expected net income of the property and assuming an average level of management.
• 5a) Relative - Any of the following:
  • a) A spouse or the spouse's lineal ancestor or descendant.
  • b) A lineal ancestor or lineal descendant.
  • c) A brother or sister, or the lineal descendant of a brother or sister. For the purposes of this subdivision, the term brother or sister includes stepbrother or stepsister.
  • d) An aunt or uncle.
  • e) A spouse of a person listed in paragraphs a. through d.
• 6) Sound management program. - A program of production designed to obtain the greatest net return from the land consistent with its conversation and long-term improvement

(1973,709,s.1; 1975,c. 746,s.1; 1985,c.628, s.1; c.667, ss.1; 4; 1987,c.698, s.1; 1995,c.454, s.1.)

105-277.3. Agricultural, horticultural, & forestland-Classifications

• a) The following classes of property are hereby designated special classes of property under authority of Article V, Sec 2(2) of the North Carolina Constitution and shall be appraised, assessed and taxed as hereafter provided:
  • 1) Individually owned agricultural land consisting of one or more tracts, one of which consists of at least 10 acres that are in actual production and that, for the three years preceding January 1 of the year for which the benefit of this section is claimed, have produced an average gross income of at least one thousand dollars ($1000). Gross income includes income from the sale of the agricultural products produced from the land and any payments received under government soil conservation or land retirement program. Land in actual production includes land under improvements used in the commercial production or growing of crops, plants, or animals.
  • 2) Individually owned horticultural land consisting of one or more tracts, one of which consists of at least five acres that are in actual production and that, for the three years preceding January 1 of the year for which the benefit of this section is claimed, have either:
    • a) Been used to produce evergreens intended for use as Christmas trees and met the qualifying or gross income requirements established by the Department of Revenue for the land; or
    • b) Produced an average gross income of at least one thousand dollars ($1000). Gross income includes income from the sale of the horticultural products produced from the land and any payments received under a government soil conservation or land retirement program. Land in actual production includes land under improvements used in the commercial production or growing of fruits or vegetables or nursery or floral products.
  • 3) Individually owned forestland consisting of one or more tracts, one of which consists of at least 20 acres that are in actual production and are not included in a farm unit.
• b) In order to come within a classification described in subdivision (a)(1), (2) or (3) above, the property must, if owned by natural persons, also satisfy one of the following conditions:
  • 1) It is the owner's place of residence.
  • 2) It had been owned by the current owner or relative of the current owner for the four years preceding January 1 of the year for which the benefit of this section is claimed.
  • 3) At the time of transfer to the current owner, it qualified for classification in the hands of a business entity or trust which transferred the property to the current owner who was a member of the business entity or beneficiary of the trust, as appropriate.
    If owned by a business entity or trust, the property must have been owned by the business entity or trust or by one or more of its members, or by one or more of its creators in the case of a trust, for the four years immediately preceding January 1 of the year for which the benefit of this section is claimed. Notwithstanding the provisions of G.S.105-277.2
  • (4) b, a business entity qualifying for a classification described in G.S.105-277.3 shall not lose the benefit of the classification by reason of the death of one of its members if the descendant's ownership passes to and remains in a relative of the descendent. Property loses its eligibility for the classifications described in subsection (a) of this section if ownership of the property passes to anyone other than a relative of the owner or opposes to or from a business entity or trust from or to anyone other than its members or its creators or beneficiaries, respectively, except that property does not lose its eligibility if both of the following conditions are met:
    • i) it was appraised at its present use value or was eligible for appraisal at its present use value pursuant to that subsection at the time title to the property passed to the present owner, and
    • ii) at the time title to the property passed to the present owner, the owner owned other property classified under subsection (a). The fact that property may retain its eligibility because the preceding two conditions were met does not affect any liability for deferred taxes under G.S.105-277.4
• c) if those taxes were otherwise due at the time title passed to the present owner.
• d) Enrollment in the federal Conservation Reserve Program authorized by Title XII of the Food Security Act of 1985(Pub.L.99-198), as amended, shall not preclude eligibility of land for present use value treatment solely on the grounds that the land is no longer in actual production, and income derived from participation in the federal Conservation Reserve Program may be used in meeting the minimum income requirements of this section either separately or in combination with income from actual production. Land enrolled in the federal Conservation Reserve Program shall be assessed as agricultural land if it is planted in vegetation other than trees, or as forest land if it is planted in trees.

(1973,c.709, s.1; 1975,cc746, s.2; 1983,c.821; c.826; 1985,c.667, ss.2, 3,6.1; 1987,c.698, ss.2-5; 1987(Reg.Sess., 1988),c.1044,s.13.1; 1989,cc. 99,736,s. 1; 1989(Reg.Sess.,1990), c.814,s.29; 1995,c.454,s.2.)

105-277.4. Agricultural, horticultural, and forestland - Application for taxation at present-use value.

• a) Property coming within one of the classes defined in G.S. 105-277.3 shall be eligible for taxation on the basis of the value of the property in its present use if timely and proper application is filed with the assessor of the county in which the property is located. The application shall clearly show that the property comes within one of the classes and shall also contain any other relevant information required by the assessor to properly appraise the property at its present-use value. An initial application shall be filed during the regular listing period of the year for which the benefit of this classification is first claimed, or within 30 days of the date shown on a notice of a change in valuation made pursuant to G.S. 105-286 or G.S. 105-287. A new application is not required to be submitted unless the property is transferred or becomes ineligible for use-value appraisal because of a change in use or acreage.
• b) Upon receipt of a properly executed application, the assessor shall appraise the property at its present-use value as established in the schedule prepared pursuant to G.S.105-317. In appraising the property at its present-use value, the assessor shall appraise the improvements located on qualifying land according to the schedules and standards used in appraising other similar improvements in the county. If all or any part of a qualifying tract of land is located within the limits of an incorporated city or town, the assessor shall furnish a copy of the property record showing both the present-use appraisal and the valuation upon which the property would have been taxed in the absence of this classification to the collector of the city or town. He shall also notify the tax collector of any changes in the appraisals or in the eligibility of the property for the benefit of this classification.
• b-1) Decisions of the assessor regarding the qualification or appraisal of property under this section may be appealed to the county board of equalization and review or, if that is not in session, to the board of county commissioners. Decisions of the county board may be appealed to the Property Tax Commission.
• c) Property meeting the conditions for classification under G.S. 105-277.3 shall be taxed on the basis of value of the property for its present-use value. The difference between the taxes due on the present-use basis and the taxes which would have been payable in the absence of this classification, together with any interest, penalties or costs that may accrue thereon, shall be a lien on the real property of the taxpayer as provided in G.S. 105-355(a). The difference in taxes shall be carried in the records of the taxing unit or units as deferred taxes, but shall not be payable, unless and until the property loses its eligibility for the benefit of this classification. The tax for the fiscal year that opens in the calendar year in which a disqualification occurs shall be computed as if the property had not been classified for that year, and taxes for the preceding three fiscal years which have been deferred as provided herein, shall immediately be payable, together with interest thereon as provided in G.S. 105-360 for unpaid taxes which shall accrue on the deferred taxes due herein as if they had been payable ion the dates on which they originally became due. If only a part of the qualifying tract of land loses its eligibility, a determination shall be made of the amount of deferred taxes applicable to that part and that amount shall become payable with interest as provided above. Upon the payment of any taxes deferred in accordance with this section for the three years immediately preceding a disqualification, all liens arising under this subsection shall be extinguished.
• d) Notwithstanding the provisions of subsection (c), if a farm unit loses eligibility for present use value treatment solely due to a change in income caused by enrollment of land in the federal Conservation Reserve Program authorized by Title XII of the Food Security Act of 1985 (pub. L. 99-198), as amended, no deferred taxes shall be owed and all present use value tax liens shall be extinguished.

(1973,c.709, s.1; c.905; c.906, ss.1, 2 1975, c.62; c.746, ss.3-7; 1981,c.835; 1985, c.518, s.1; c.667, ss.5, 6; 1987,c.45, s.1; c.295, s.5; c.698, s.6; 1987(Reg. Sess., 1988), c.1044, s.13.2; 1995,c.443, s.4; c.454, s.3.)

105-277.5. Agricultural, horticultural and forestland-Notice of change In use.

• Not late than the close of the listing period following a change, which could disqualify all or part of a tract of land receiving the benefit of this classification, the property owner shall furnish the assessor with complete information regarding such change. Any property owner who fails to notify the assessor of changes as aforesaid regarding land receiving the benefit of this classification shall be subject to a penalty for which the failure to report continues.

(1973,c.709, S.1; 1975,c.746, s.8, 1987,c. 45,s.1.)

105-277.6. Agricultural, horticultural and forestland-Appraisal; computation of deferred tax.

• a) In determining the amount of the deferred taxes herein provided, the assessor shall use the appraised valuation established in the county's last general revaluation except for any changes made under the provisions of G.S. 105-287.
• b) In revaluation years, as provided in G.S. 105-286, all property entitled to classification under G.S. 105-277.3 shall be reappraised at its true value in money and at its present use value as of the effective date of the revaluation. The two valuations shall continue in effect and shall provide the basis for deferred taxes until a change in one or both of the appraisals is required by law. The present use-value schedule, standards, and rules shall be used by the tax assessor to appraise property receiving the benefit of this classification until the next general revaluation of real property in the county as required by G.S. 105-286.
• c) Repealed by Sessions Laws 1987,c.295, s.2.

(1973,c.709, s.1; 1975,c.746, ss.9, 10; 1987,c.45, s.1; c.295, s.2.)

105-282.1. Applications for property tax exemption or exclusion.

• a) Every owner of property claiming exemption or exclusion from property taxes under the provisions of this Subchapter has the burden of establishing that the property is entitled thereto.

105-289. Duties of Department of Revenue.

• 5) To prepare and distribute annually to each assessor a manual that establishes five expected net income per acre ranges for agricultural land, horticultural land, and forestland, and establishes a method for appraising nonproductive land as a percentage of the lowest use-value established for productive land. The high and low net income amount in each range may differ by no more than fifteen dollars ($15.00). The basis for establishing each range shall be soil productivity.
  For agricultural land, the expected net income per acre ranges shall be based on the actual yields and prices of corn and soybeans over a period of at least the five previous years, and the actual fixed and variable costs, including an imputed management cost, incurred in growing corn and soybeans over the same period of time. The manual shall contain recommended adjustments to the net income per acre ranges for the growing of crops subject to acreage allotments.
  Expected net income per acre ranges shall be similarly established for horticultural land and forestland, using typical horticultural or forest products in various growing regions of the State instead of corn and soybeans.
• 6) To establish requirements for horticultural land, used to produce evergreens intended for use as Christmas trees, in lieu of a gross income requirement until evergreens are harvested from the land, and to establish a gross income requirement for this type horticultural land, that differs from the income requirement for other horticultural land, when evergreens are harvested from the land.

105-296. Powers and duties of assessor.

• j) The assessor shall annually review one-eight of the parcels in the county classified for taxation at present-use value to verify that these parcels qualify for the classification. By this method, the assessor shall review the eligibility of all parcels classified for taxation at present-use value in an eight-year period. The assessor may require the owner of classified property to submit any information needed by the assessor to verify that the property continues to qualify for present-use value taxation.

If a landowner is unhappy with the county's property tax evaluation of his/her land, an application of appeal may be filed to the county tax assessor. Once this initial step is taken, a county appraiser (or sometimes the county assessor) will visit the property in question and see if any mistakes were made during the first evaluation. If the county finds that no mistakes were made and /or the landowner is still unhappy with the appraisal, the landowner may file an appeal to the Board of Equalization and Review.

The members of the Board of Equalization and Review are appointed at the discretion of the County Commissioners. This board must meet no earlier than the first Monday in April and no later than the first Monday in May. They must adjourn no later than the third Monday after the first meeting. However, the Board can meet beyond this date under special consideration from the county commissioners. This extended meeting period absolutely must be concluded by July 1st.

When an appeal is being heard by the Board of Equalization and Review, the county tax officials (appraiser, assessor, etc.) present evidence such as similarly valued property in the area to defend their evaluation of the land in question. The landowner presents any relevant evidence in a likewise fashion. The Board can raise, lower or agree with the appraisal of the county officials. If the landowner is still unhappy with the outcomes/he may appeal to the Property Tax Commission in Raleigh. The governor appoints three of the five members that sit on the Property Tax Commission. The remaining two positions are appointed by the General Assembly.

When the decision is made to appeal to the Property Tax Commission, the landowner must file a notice of appeal to the Commission as well as his/her county tax assessor. The Property Tax Commission then sends a letter of acknowledgment to the landowner and four copies of an AV-14 form of appeal (also accompanied with an A14A form that explains the rules and procedures of the Property Tax Commission). This form must be returned within 30 days of being received by the landowner to the Property Tax Commission. The second and third copies of the AV-14 form must be sent to the landowner's county tax assessor and the county attorney. The fourth copy should be retained for the landowner's records.

After this step is accomplished, the Property Tax Commission then sends an acknowledgment also states that a representative from the Commission will review the appeal with county officials and the landowner. A date is set for the hearing and Property Tax Commission hears the case from both the county's attorney and the landowner's attorney (it is recommended that the landowner acquire professional legal assistance before the hearing. Also, general statute 105-290 states that taxpayers may file joint appeals to the Property Tax commission). If the landowner is not satisfied with the decision of the Property Tax Commission, the only available recourse left is appealing to a court of law.

Works Cited:
Hamilton, Rick. "North Carolina Forest Present Use Tax Program." October 31, 1997
North Carolina Cooperative Extension Service. "Management by Objectives: Successful Forest Planning." Prepared by Mark A. Megalos, Extension Forestry Specialist.