Section 46.30. Stumpage rates.

 

(1)   Cutting reports.

(a) Definition. For terms used in this subsection, "Catastrophic loss" means severe loss caused by fire mortality, ice, snow, insects, disease, wind or flooding.

(b) Wood products reported on cutting reports received by the department on or before December 1st for wood products cut prior to November 1 will be assessed on the basis of the stumpage value schedule in effect at the time of cutting.

(c) Wood products reported on cutting reports received by the department after December 1, or cut on or after November 1, will be assessed on the basis of the current stumpage value schedule.

(d) Peeled cordwood volume will be converted to volume of rough products by adding 12 1 / 2 % for hand-peeled or 25% for machine-peeled wood.

(e) Except as provided in par. (f) , a reduction of 30% of the stumpage value for severance and yield tax, as listed under the current stumpage value schedule, shall be made for those species salvaged as a result of catastrophic loss. In order to be eligible for this reduction, the catastrophic loss must directly involve 30% of the merchantable timber on 5 contiguous acres or more and must result in a reduction of 30% or more in stumpage value to the owner as certified by the owner on forms provided and verified by department appraisal. The owner or representative may be required to accompany the department field inspector in the determination of eligibility for catastrophic reduction.

(f) A reduction of 70% of the stumpage value for severance and yield tax, as listed under the current stumpage value schedule, shall be made for those species salvaged as a result of catastrophic loss caused by fire mortality. In order to be eligible for this reduction, the catastrophic loss must directly involve 30% of the merchantable timber on 5 contiguous acres or more and must result in a reduction of 30% or more in stumpage value to the owner as certified by the owner on forms provided and verified by department appraisal. The owner or representative may be required to accompany the department field inspector in the determination of eligibility for catastrophic reduction.

(g) Cordwood products measured by weight will be converted to and reported as rough cord products.

1. The following table of weights will be used for conversion to cords: - See PDF for table

2. Seasoned wood is that which is dried 2 or more months during the period April 1 to October 31 before weighing.

Cr. Register, January, 1980, No. 289 , eff. 2-1-80; r. and recr. (2), Register, October, 1980, No. 298 , eff. 11-1-80; r. and recr. (2) (a) to (c), Register, October, 1981, No. 310 , eff. 11-1-81; r. and recr. (2) (intro.), (a) to (c), Register, October, 1982, No. 322 , eff. 11-1-82; am. (1) (d), r. and recr. (2) (a), (b) and (c), Register, October, 1983, No. 334 , eff. 11-1-83; am. (2) (a) (b) and (c), Register, October, 1984, No. 346 , eff. 11-1-84; r. and recr. (2) (a), (b) and (c), Register, October, 1985, No. 358 , eff. 11-1-85; renum. from NR 46.09 and am. (1) (d) and (2) (intro.), r. and recr. (2) (a) to (d), Register, October, 1986, No. 370 , eff. 11-1-86; r. and recr. (2) (a) to (d), Register, October, 1987, No. 382 , eff. 11-1-87; r. and recr. (2), Register, October, 1988, No. 394 eff. 11-1-88; r. and recr. (2) (a) to (c), Register, October, 1989, No. 406 , eff. 11-1-89; r. and recr. (2) (a) to (c), Register, October, 1990, No. 418 , eff. 11-1-90; r. (1) (e), renum. (1) (f) to be (1) (e), r. and recr. (2) (a) to (c), Register, October, 1991, No. 420 , eff. 11-1-91; r. and recr. (2) (a) to (c), Register, October, 1992, No. 442 , eff. 11-1-92; r. and recr. (2) (a) to (c), Register, October, 1993, No. 454 , eff. 11-1-93; r. and recr. (2) (a) to (d), Register, October, 1994, No. 466 , eff. 11-1-94; r. and recr. (2) (a) to (c), Register, October, 1995, No. 478 , eff. 11-1-95; r. and recr. (2) (a) to (c), Register, October, 1996, No. 490 , eff. 11-1-96 ; r. and recr. (2) (a) to (c), Register, October, 1997, No. 502 , eff. 11-1-97 ; r. and recr. (2) (a) to (c), Register, October, 1998, No. 514 , eff. 11-1-98 ; r. and recr. (2) (a) to (d), Register, October, 1999, No. 526 , eff. 11-1-99; reprinted to correct table titles, Register, January, 2000, No. 529 ; r. and recr. (2) (a) to (c), Register, October, 2000 No. 538 , eff. 11-1-00; CR 01-036 : am. (1) (e) and r. and recr. (2) (a) to (c), Register October 2001 No. 550 , eff. 11-1-01; CR 02-047 : r. and recr. (2) (a) to (c), Register October 2002 No. 562 , eff. 11-1-01; CR 03-034 : r. and recr. (2) (a) to (c) Register October 2003 No. 574 , eff. 11-1-03; CR 04-048 : r. and recr. (2) (a) to (c) Register October 2004 No. 586 , eff. 11-1-04; CR 05-030 : r. and recr. (2) (a) to (c) Register October 2005 No. 598 , eff. 11-1-05; CR 06-027 : am. (1) (e) 1., r. and recr. (2) (a) to (c), renum. (2) (d) to be (2) (e), cr. (2) (d) Register October 2006 No. 610 , eff. 11-1-06; CR 07-024 : renum. (1) (a), (b), (c), (d) and (e) to be (1) (b), (c), (d), (e) and (g) and am. (1) (e), cr. (1) (a) and (f), r. and recr. (2) (a) to (d), Register October 2007 No. 622 , eff. 11-1-07; CR 08-023 : r. and recr. (2) (a) to (d) Register October 2008 No. 634 , eff. 11-1-08; CR 09-031 : r. and recr. (2) (a) to (e), cr. (2) (f) and (g) Register November 2009 No. 647 , eff. 12-1-09; CR 10-031 : am. (1) (e) and (f), r. (2) Register October 2010 No. 658 , eff. 11-1-10.