Robert E. McKelvey - Page 4




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          property includes a barn and a cabin that petitioner uses as his            
          personal residence.                                                         
               In October 1995, petitioner engaged Robert G. Rynearson to             
          prepare a forest management plan (FMP) for his property.  The               
          cost of the FMP was $1,800.  The FMP states that petitioner’s               
          objectives are to improve the property’s long-term timber                   
          production, as well as to enhance the wildlife, recreational, and           
          aesthetic values potential of the property.  To attain these                
          objectives, the FMP cites the need to improve growing conditions.           
          According to the FMP, a 1988 fire left much of the property                 
          “occupied by live brush interlaced with standing and down fire              
          killed brush and trees.”  These conditions impede successful                
          growth and are a continuing fire hazard.  The report concludes              
          that the property is in a good location with respect to possible            
          timber and fuelwood markets.                                                
               At some time after October 1995, petitioner conducted a                
          “pilot test” planting of 51 Coulter pine trees.  According to               
          petitioner, the pilot planting was unsuccessful because his land            
          could not support commercial Coulter pine trees.  By the end of             
          1996, petitioner had not decided which species of trees to plant            
          and had not harvested any of the existing trees on his property.            
               As of March 2001, petitioner had not commercially harvested            
          any trees, had not planted any new trees, and had not decided               
          which species of trees to plant.  Petitioner is still considering           






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