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S.C. Code Ann. § 48-30-60

Assessment rates

Known as the Primary Forest Product Assessment Law

The act spans §§ 48–48 (8 sections).

1981 Act No. 70, SECTION 2.

A. The assessment rates shall be based on the following standards:

1. For primary forest products customarily measured in board feet, the 'Scribner Log Rule', as identified in the U. S. Dept. of Agriculture, Forest Service publication 'Tables for Measuring Board Foot Volume of Timber' or equivalent shall be used.

2. For primary forest products customarily measured in cords, the standard cord of 128 cubic feet or equivalent, as defined in SECTION 39-9-130 shall be used.

3. For any other type of forest product separated from the soil, the State Forester shall determine a fair unit assessment rate, based on the cubic foot volume of one thousand foot board measure, Scribner Log Rule as defined in item 1 above, or one standard cord, as defined in SECTION 39-9-130.

B. The assessment levied on primary forest products shall be at the following rates:

1. Fifty cents per thousand board feet for softwood, sawtimber, veneer logs and bolts and all other softwood, including bald cypress, products normally measured in board feet.

2. Twenty-five cents per thousand board feet for hardwood and sawtimber, veneer and all other hardwood products normally measured in board feet.

3. Twenty cents per cord for softwood pulpwood and other softwood products normally measured in cords.

4. Seven cents per cord for hardwood pulpwood and other hardwood products normally measured in cords.

5. All material harvested within South Carolina for shipment outside the State for primary processing shall be assessed at yield rates equal to rates on material harvested and processed within the State.

Official source: South Carolina Legislature. Reproduced from public-domain South Carolina statutes; confirm against the official source for the current text. Not legal advice.