The INDEPENDENT, November 20, 2003 Small woodland owners must choose carefully Please Drive Carefully – winter conditions are here. Reality Auto Q UALITY U SED C ARS , N Special o Tu r k e y s Q UALITY M AINTENANCE Oil Change and R EPAIRS For Only at a REALISTIC PRICE . That’ s Reality Certified Acura & Honda Master Mechanic $15 Page 17 95 Automotive Service Excellence Certified Professional 2000 Honda XR650L New Tires, New Brakes.......................... $3000 1991 ACURA LEG A/C, P/S, Loaded, Just Serviced............... $4995 1989 Toyota Camry A/C, Loaded, Clean................................... $1999 1989 Honda Civic A/C, Super Clean, 5 Spd............................... $2495 1985 Nissan EX Cab A/C, P/S, 5 Spd, Camper Shell............. $1995 1994 Taurus Wagon A/C, P/S, Loaded, 80k miles................... $2995 1986 Toyota Cressida A/C, P/S, Loaded, 4-Dr Wagon........... $1295 1992 Honda Accord A/C, P/S, Loaded, EX Automatic............. $3499 1991 Honda Accord A/C, P/S, 5 Spd, LX 4-Dr, Loaded........... $3495 1990 Honda Accord EX 2-Dr, 5-Spd, Power, Low miles....... $2700 2248 Main Street, Forest Grove OR 97116 503-357-9060 N O C REDIT C HECKS . M OST SOLD WITH A 3 M ONTH , 3 T HOUSAND M ILE W ARRANTY !! M ANY $1000 & U NDER C ARS SOLD AS IS !! From page 4 ous pieces of land must be in the same tax program. Theoret- ically, each program will result in the same tax over a rotation period and this could be true in the previous example, over the course of a long rotation, if the landowner elected to go to STF after harvest. Generally, time/value of money is earned with STF. A downloadable program, available on the Department of Forestry website, will allow forestland owners to enter acreage by land class and dif- ferent harvest scenarios over a thirty-year rotation. The pro- gram will show taxes due under both programs. ODR will be sending information to forest- land owners in December with reminders to follow in 2004. A summary of STF Some of the advantages of STF are: • Can time property tax pay- ment with cash flow from har- vest. • Pay annual property tax based on 20 percent of Forest- land values. • Simplified method of har- vest tax computation based on volume sold. • Growth in future severance tax rates tied to growth in un- derlying property tax values and limited to 3 percent per an- nually. • Can elect into STF prior to April 1 of any year. Some of the disadvantages are: • Could pay more severance taxes at harvest than would be due on an annual basis under FTP if substantial amounts of timber are harvested early on. • Severance tax assumes average growth on an average stand. • Election is irrevocable. Once made, can be changed only by selling or transferring the property, or changing to non-forestry use. • Must place all contiguous tax lots in this program. • Severance tax returns re- quired for harvests from STF lands. For more information, con- tact your county assessor or the Oregon Department of Forestry. Boater education cards required for larger group Beginning in 2004, power- boat operators 40 and younger will be required to carry a boater education card when operating boats greater than 10 hp. “We have a big challenge ahead of us in 2004,” said Ash- ley Massey, Mandatory Educa- tion Coordinator for the Oregon State Marine Board. “2003 was the first year of the program, and it affected only those boaters 30 and younger. This year it goes to age 40 and younger – that’s a much bigger group than last year.” Boaters have several op- tions to qualify for their card. “We encourage boaters to con- sider taking a classroom course,” said Massey. “It offers the best learning environment and is a lot of fun. The U. S. Coast Guard Auxiliary, U.S. Power Squadron, Code 4, Red Cross, marine patrol officers and others all offer approved courses. There is an up-to-date listing on our <www.boatore gon.com> website or you can call us and we’ll connect you to a local opportunity. Other options include the “challenge the exam” for expe- rienced boaters, available at lo- cal Marine Patrol offices, or one of the approved Internet cours- es. Prices for all options range from free to $40 or more. If you find no local options, call the Marine Board at 503-373-1405. Forest Resources Directory TRIPLE S SERVICE MIKE PIHL LOGGING CO., INC. SPECIALIZING IN PRIVATE TIMBER FREE ESTIMATES 503-429-1470 Mobile: 503-789-1268 • Fax: 503-429-0252 1010 Bridge Street • P.O. Box 321 Vernonia, OR 97064 B ANKS L O UMBER C O . L & O OCALLY WNED PERATED 34515 SW Tualatin Valley Hwy • Cornelius 503-648-1254 • Fax 503-640-5858 www.tvipowerandsports.com TVI is your equipment headquarters offering sales, parts and services for all your power equipment needs. Ofc: (503) 324-2681 Cell: (503) 702-2560 Fax: (503) 324-1782 L. JEPSON & SONS, L.L.C TURNER LOGGING, INC. SPECIALIZING IN THINNING OPERATIONS No job too big No job too small We log ’em all P.O. Box 715 Banks, OR 97106 503-324-0229 503-429-6783 C ONTRACT L OGGING H AULING • R OAD B UILDING 503-324-2786 Office F RED B ERGERSON L OGGING OREGON PROFESSIONAL LOGGER Thinning Specialist Your Timber Managed to Your Needs 503-429-8180 13794 Clear Creek Road, Vernonia, OR 97064 BIGHORN LOGGING CORPORATION SINCE 1981 ROAD BUILDING • RIGHT OF WAYS LOGGING IN OREGON & WASHINGTON Chip Yard 503-728-2817 503-324-2787 F AX F AX 503-728-2627 P.O. B OX 369 • B ANKS , OR 97106 503-429-1011 717 Rose Ave., Vernonia D AN P HILLIPS L OG B UYER 162 Commerce P. O. Box 8 Banks, OR 97106 JONSERED • HUSQVARNA • TROY-BILT Sales & Service Saws • Mowers • Trimmers • Tillers Accessories & Logger Supplies WE BUY TIMBER • 503-324-2422 854 Grant Ave. • P.O. Box 127 • Vernonia, OR 97064 VERNONIA, OREGON