Laws, Regulations & Annotations

PTLG Table of Contents > Property Tax Annotations > T > 840.0000 TIMBER YIELD TAX > 840.0143

Property Taxes Law Guide – Revision 2017

Property Tax Annotations

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T

840.0000 TIMBER YIELD TAX

Annotation 840.0143

840.0143 Timber Owner. An agreement between a property owner and an excavating company requiring the latter to clear and prepare a site for building, including the removal of specifically marked standing timber, constitutes a present sale of timber before severance and makes the company the timber owner for timber yield tax purposes. C 6/12/1987.