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Timber Application AS-31-1

  1. Owner Information
  2. File with the Kootenai County Assessor's Office on or before APRIL 15th of the present year before tax roll.

  3. Street, City, State, Zip
  4. *(Provide your email at the end of this form as well if you'd like to receive a copy)

  5. 1. I apply to designate this forestland for assessment as provided by I. C., § 63-1703, and state that:
    • The predominate purpose of this land is to grow and harvest trees of a marketable species; • The total acreage is greater than five (5) acres but less than 5000, whether contiguous or not, and held in common ownership; • The designation shall remain in effect for a minimum period of 10 years unless the forestlands are transferred to another owner in a different taxing category, or there is any substantial change in use of said lands not conforming with the definition of forestland as stated in I. C., § 63-1701. Landowners will have an opportunity to change their option within the timber program at each 10-year anniversary of the 1982 law. If the forestland transfers to another owner during the year, the timber option currently in effect must be retained through the remainder of that year.
  6. 2. I understand that with either option:
    • It is my responsibility to notify the County Assessor of any substantial change in use of said forest lands not conforming with the definition of forest land in I. C., § 63-1701, within 30 days of said change; • Failure to notify of said change when forestlands have been designated shall cause forfeiture of designation and cause the property to be appraised, assessed, and taxed at full market value (I. C., § 63-1702).
  7. 3. I further understand that, in the Bare Land and Yield option:
    • Forest Lands under this option (I. C., § 63-1706) shall be subject to recapture of deferred taxes as provided by I. C., § 63-1703, upon removal of the designation, change in use, or ownership transfer. • Report and payment of yield taxes is the direct liability and responsibility of the landowner at the time of severance. In the event of nonpayment, yield taxes due shall constitute a lien on the assets of the landowner. • The Idaho State Tax Commission shall have the right to examine the books, accounts, and records of the landowner, timber owner, forest products owner, or any party utilizing the logs or other forest products at the time of severance or harvest as necessary to verify reports required under I. C., § 63-1706, as well as the right to examine the land source.
  8. DECLARATION: As owner(s) or contract buyer(s) of the above-described land, I (we) indicated by my (our) signature(s) below, that I am (we are) aware of the conditions described herein, set upon the designation option I (we) have marked below.
  9. Select Only One Option:
    **If you have previously designated other timberlands in Idaho, you must elect the same option at this time.
  10. Elect One*
    (Have You Read 3?)
  11. I (we) also declare under penalty of false affirmation that this application and any accompanying documents have been examined by me (us) and, to the best of my (our) knowledge, are true, correct, and complete. I (we) also agree to have my (our) property inspected by a representative of the Kootenai County Assessor’s Office.
  12. Electronic Signature Agreement*
    By checking the "I agree" box below, you agree and acknowledge that 1) your application will not be signed in the sense of a traditional paper document, 2) by signing in this alternate manner, you authorize your electronic signature to be valid and binding upon you to the same force and effect as a handwritten signature, and 3) you may still be required to provide a traditional signature at a later date.
  13. Leave This Blank:

  14. This field is not part of the form submission.