§ 113A-194. Assessment rates. - North Carolina Statutes

§ 113A‑194. Assessment rates.

(a)        The assessment rates shall be based on the followingstandards:

(1)        For primary forest products customarily measured in boardfeet, the "International 1/4 Inch Log Rule" or equivalent will beused;

(2)        For primary forest products customarily measured in cords,the standard cord of 128 cubic feet or equivalent will be used;

(3)        For any other type of forest product separated from thesoil, the Secretary of Environment and Natural Resources shall determine a fairunit assessment rate, based on the cubic foot volume of one thousand foot boardmeasure, International  1/4 Inch Log Rule or one standard cord, 128 cubic feet.

(b)        The assessment levied on primary forest products shall be atthe following rates:

(1)        Fifty cents (50¢) per thousand board feet for softwoodsawtimber, veneer logs and bolts, and all other softwood products normallymeasured in board feet;

(2)        Forty cents (40¢) per thousand board feet for hardwood andbald cypress sawtimber, veneer, and all other hardwood and bald cypressproducts normally measured in board feet;

(3)        Twenty cents (20¢) per cord for softwood pulpwood and othersoftwood products normally measured in cords;

(4)        Twelve cents (12¢) per cord for hardwood pulpwood and otherhardwood and bald cypress products normally measured in cords;

(5)        All material harvested within North Carolina for shipmentoutside the State for primary processing will be assessed at a percentage ofthe invoice value. This percentage will be established to yield rates equal to thoseif the material were processed within the State. (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).)