Section 431 Of Article 1.7. Valuation Of Timberland And Timber From California Revenue And Taxation Code >> Division 1. >> Part 2. >> Chapter 3. >> Article 1.7.
431
. For purposes of this article, the following terms have the
following meaning:
(a) "Timber" means trees of any species maintained for eventual
harvest for forest products purposes, whether planted or of natural
growth, standing or down, on privately or publicly owned lands,
including Christmas trees, but does not mean nursery stock.
(b) "Timberland" means land zoned pursuant to Chapter 6.7
(commencing with Section 51100) of Part 1 of Division 1 of Title 5 of
the Government Code.
(c) "Timber Advisory Committee" means a standing committee
appointed by the board composed of one representative of the Board of
Equalization, one representative of the State Board of Forestry and
Fire Protection, five assessors from the rate adjustment counties
defined in Section 38105, and one member representing small-scale
timber owners, and one member representing large-scale timber owners.