On March 10, 1999, the State Legislature approved a Legislative Rule for the valuation of timberland and managed timberland (See § 110 CSR 1H-1 et seq.). This rule addresses, in section three (3.16), managed timberland soil productivity maps. This notice will discuss development of these maps and reference source materials used in their compilation.

DISCUSSION

The Legislative Rule requires the use of the United States Department of Agriculture Natural Resource Conservation Service (NRCS) Soil Survey Geographic Database (SSURGO) data or the best information available if these data are not available. For the 2006 Tax Year, the Department has used the below referenced soil survey data.

The Department entered into contracts with the West Virginia University College of Agriculture and Forestry and with Dr. David E. White, Professor of Forest Economics and Policy, to develop soil productivity maps reflecting productivity grades. Soil productivity maps were developed and delivered to the Department in 1985. These maps were used (with the exception of Webster County) as a basis for grading and pricing approved managed timberland applications for Tax Year 2006. A composite of surrounding county soil productivity types was used for Webster County as application of the G. R. Trimble, Jr. study "An Equation for Predicting Oak Site Index Without Measuring Soil Depth" as applied by the West Virginia University College of Agriculture and Forestry yielded results inconsistent with those of surrounding counties. Copies of the soil productivity maps are available at a cost of $5.00 per sheet through our Property Tax Division map order section.

For more information concerning the soil productivity maps see § 110 CSR 1H-1 et seq. or contact the State Tax Department at (304) 558-3940.

 

  

January 31, 2006

Virgil T. Helton Acting Tax Commissioner West Virginia State Tax Department

State Tax Department Property Tax Division P.O. Box 2389 Charleston, WV 25328-2389

Operator on Duty 8:30 am - 5:00 pm Monday through Friday Phone: (304) 558-3940 FAX: (304) 558-1843