Stanley M. Kurzet and Anne L. Kurzet - Page 12

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            roads, in constructing new roads, and in constructing the water                           
            reservoir.                                                                                
                  In 1986, 1987, and 1988, petitioner made significant                                
            expenditures of his own time and money to repair buildings, to                            
            improve and construct 5 miles of roads, to grade fields, and to                           
            install several miles of pipes.                                                           
                  For the various projects that were undertaken and also for                          
            security on the timber farm, petitioner hired two employees to                            
            live and work on the timber farm.  These employees were                                   
            experienced farmers, timber men, and carpenters.  Petitioner and                          
            his employees had to constantly watch for and keep off of the                             
            timber farm individuals who would attempt to trespass on the                              
            property to strip cedar trees, to pick mushrooms, and to grow                             
            marijuana.                                                                                
                  During these years in which petitioner was building roads                           
            and improving and maintaining the timber farm for purposes of                             
            eventual cutting and harvesting of timber, Georgia Pacific, on                            
            its adjacent timber property, was building more miles of roads                            
            per acre than petitioner built on his timber farm.                                        
                  The principal risk to a mature stand of timber is fire.                             
            During the years before us, petitioner and his employees had to                           
            fight one fire on the timber farm which destroyed 1� acres of                             
            timber before the fire was extinguished.                                                  
                  As mentioned, in 1987 and 1988, in order to establish a                             
            source for additional water to protect trees on the timber farm                           




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