Section 106-1030 - Assessment rates(a) The assessment rates shall be based on the following standards: (1) For primary forest products customarily measured in board feet, the "International 1/4 Inch Log Rule" or equivalent will be used;(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 the soil, the Commissioner of Agriculture shall determine a fair unit assessment rate, based on the cubic foot volume of one thousand foot board measure, International 1/4 Inch Log Rule or one standard cord, 128 cubic feet.(b) The assessment levied on primary forest products shall be at the following rates: (1) Fifty cents (50¢) per thousand board feet for softwood sawtimber, veneer logs and bolts, and all other softwood products normally measured in board feet;(2) Forty cents (40¢) per thousand board feet for hardwood and bald cypress sawtimber, veneer, and all other hardwood and bald cypress products normally measured in board feet;(3) Twenty cents (20¢) per cord for softwood pulpwood and other softwood products normally measured in cords;(4) Twelve cents (12¢) per cord for hardwood pulpwood and other hardwood and bald cypress products normally measured in cords;(5) All material harvested within North Carolina for shipment outside the State for primary processing will be assessed at a percentage of the invoice value. This percentage will be established to yield rates equal to those if the material were processed within the State.N.C. Gen. Stat. § 106-1030
Amended by 2011 N.C. Sess. Laws 145,s. 13.25-jj, eff. 7/1/2011.Renumbered from § 113A-194 by 2011 N.C. Sess. Laws 145,s. 13.25-ii, eff. 7/1/2011, (subsequently renumbered from 106-970 by the state reviser). 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).