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In determining the logging costs, both experts included
contract logging and associated costs (i.e., the costs that would
be incurred by a landowner in harvesting the timber and
delivering it to the point of sale). Specifically, these costs
include: (1) Falling, or cutting the trees; (2) bucking, or
sectioning the trees into log lengths that maximize volume and
value; (3) yarding, or moving the bucked logs from the woods to a
roadside landing; (4) loading the logs onto trucks; (5) hauling,
or transporting the logs to the mill; (6) road construction and
maintenance; (7) excise taxes; and (8) contract administration,
or keeping track of the contractors hired to harvest the timber.
Petitioner’s expert, however, included scaling,
reforestation, and slash disposal costs in addition to the
contract logging costs. Scaling is the measuring and grading of
logs once they have arrived at the log dump or mill. It is
generally performed by an independent third party, and the cost
is typically paid by the purchaser of the timber. Slash burning
and reforestation involve cleaning the ground and replanting the
timber that has been removed from the timberland. Reforestation
is required by Washington law in order to maintain the property’s
designation as forestland. If the owner fails to reforest the
property, it will be converted to ad valorem land, which is taxed
at a higher rate. In addition, upon conversion, the owner must
pay a conversion tax equal to the additional amount of tax that
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