North Carolina § 106-1030 - Assessment rates.

§ 106-1030. Assessment rates.

The assessment rates shall be based on the following standards: For primary forest products customarily measured in board feet, the "International 1/4 Inch Log Rule" or equivalent will be used; For primary forest products customarily measured in cords, the standard cord of 128 cubic feet or equivalent will be used; For any other type of forest product separated from the soil, the Commissioner of Agriculture shall determine a fair unit assessment rate, based on the cubic foot volume of one thousand foot board measure, International 1/4 Inch Log Rule or one standard cord, 128 cubic feet. The assessment levied on primary forest products shall be at the following rates: Fifty cents (50›) per thousand board feet for softwood sawtimber, veneer logs and bolts, and all other softwood products normally measured in board feet; Forty cents (40›) per thousand board feet for hardwood and bald cypress sawtimber, veneer, and all other hardwood and bald cypress products normally measured in board feet; Twenty cents (20›) per cord for softwood pulpwood and other softwood products normally measured in cords; Twelve cents (12›) per cord for hardwood pulpwood and other hardwood and bald cypress products normally measured in cords; All material harvested within North Carolina for shipment outside the State for primary processing will be assessed at a percentage of the invoice value. This percentage will be established to yield rates equal to those if the material were processed within the State. History (1977, c. 573, s. 6; c. 771, s. 4; 1989, c. 727, s. 218(77); 1989 (Reg. Sess., 1990), c. 1004, s. 19(b); 1997-443, s. 11A.119(a); 2011-145, s. 13.25(ii), (jj).) Editor's Note. - This section was formerly codified as G.S. 113A-194. It was recodified as G.S. 106-970 by Session Laws 2011-145, s. 13.25(ii), effective July 1, 2011, and renumbered as G.S. 106-1030 at the direction of the Revisor of Statutes. Session Laws 2011-145, s. 1.1, provides: "This act shall be known as the 'Current Operations and Capital Improvements Appropriations Act of 2011.'" Session Laws 2011-145, s. 32.5 is a severability clause. Effect of Amendments. - Session Laws 2011-145, s. 13.25(jj), effective July 1, 2011, substituted "Commissioner of Agriculture" for "Secretary of Environment and Natural Resources" in subdivision (a)(3).