| Severance ratios
for 2004 stumpage set for Louisiana The 2004 stumpage values have been set by the Louisiana Tax Commission and the Louisiana Forestry Commission and will remain effective from January 1 - December 31 of 2004. Established severance tax rates are 2 1/4 per cent for sawtimber and chip-n-saw and 5 per cent for pulpwood. The proceeds are divided between the parish where the timber is harvested, which receives 75%, and the state general fund that receives 25%. A portion of the state's funds go to the Forest Productivity Program that provides a cost-share for reforestation to small landowners. Values, and severance tax rates for 2004 are: Last year's stumpage values were slightly different. Pine Sawtimber has gone down in value from $345.53 in 2003 to $324.50 for this year. On the other hand, hardwood sawtimber has climbed from $288.39 in 2003 to $298.22 in 2004. Chip-n-saw jumped from $98.49 in value for 2003 to $112.58 for 2004. Pine pulpwood dropped in value slightly from $20.96 in 2003 to $19.16 per cord for the current year. Hardwood pulpwood rose from $13.95 per cord to $16.95 in 2004. |