OFFICERS.I. ~lurganlleussler. President900 Porterville RoadEast Aurora, NY 14052lIarold Petrie, tst Vice PresidentRD 1. Box 117Parish, NY 13131Allen F. lIorn, 2nd Vice President3978 Pompey Center Rd.Manlius, NY 13104Stuart McCarty, Treasurer4300 East AvenueRochester. NY 14618Huth Thodeu, Executive SecretaryPO Box t23Boonville, NY t3309

Richard E. Garrett11261Apulia RoadLaFayette, NY 13084

Howard O. Ward240 Owego StreetCandor, NY 13743

Alec C. Proskine9370 Congress Rd.Trumansburg, NY 14886

Robert SandCotton-Hanlon, Inc.Cayuta, NY 14824

Ka thryn White horneRDI.Cayuga, NY 13034

H. Dean FrostRD 1Box 80Whitney Point, NY 13862

Robert A. HellmannPO Box 231Brockport, NY 14420

William R. Lynch, Jr.100Whitestone Dr.Syracuse, NY 13215

John ThoringtonRt. 2, Sky high RoadTully, NY 13159

Sanford VreelandPO Box 185Springwater, NY 14560

Thomas A. Conklin10Artillery LaneBaldwinsville, NY 13027

Richard J. FoxRD 3, Dresserville Rd.Moravia, NY 13118

Earl PfarnerAllen Rd.Chaffee, NY 14030

Timothy S. WilliamsRD 3, Box 321Moravia, NY 13118

AHiliate/Chapter Representatives:Thrirt-Donald Colton5595 Trinity AvenueLowville, NY 13367

Catskill Forest Assn.Donald GilbertCatskill Forest AssocialionArkville, N Y 12406

Cayuga Chapter-Wendell Hatrield, ChairmanRDIMoravia, NY 13118

Tioga Chapter-Howard Ward, Chairman2400wegoSl.Candor, NY 13743

Southern Tier Chapter-Donald Kellicutt, ChairmanRD 1, Box 103Lisle, NY 13797

Western Finger Lakes Chapter-John Marchant45 Cambridge C1.Fairport, N.Y. 14450

THE NEW YORK

FOREST OWNERPublished for the New York Forest Owners Association by

Karen Kellicutt, Editor

Materials submitted for publication should be addressed to: Editor, N. Y. ForestOwner, RD #1, Box 103, Lisle, New York 13797. Articles, artwork and photos areinvited and are normally returned after use. The deadline for submission is 30 daysprior to publication in May.Please address all membership and change of address requests to Executive Secretary,P. O. Box 123, Boonville, N. Y. 13309.

President's Message

Thought you might like a report onthe meeting of the Governor's TaskForce on the Forest Industry held inmid-January at the Silver BayConference Center on Lake George,The Task Force is composed of

thirteen members and is chaired byRoss Whaley, President of the Collegeof ESF, In addition there are sixtyadvisors and the purpose of thismeeting was to have the advisors givetheir input to the Task Force in anattempt to come up with a final set ofrecommendations to be made to Gov.Cuomo, In addition to the Task Forceand advisors, there were present anumber of authors (of the whitepapers we studied), facilitators,recorders and camp followers, Theremust have been eighty people present.For a small forest landowner, it was

an intimidating experience, Therewere so many high-poweredprofessionals there from DEC andESF that we wondered who wasminding their stores, And there wereforesters with lumber companies,furniture companies, papercompanies, forest tax lawyers, RC&Dpeople, land institute people andrepresentatives from all the parks,preserves and state forests, It wasgood to see two familiar faces therefrom our Board: Don Gilbert and BobSand.The Task Force is studying four

topics and we broke into teamsessions after lunch the first day,These are: Improving the BusinessEnvironment, Improving ForestConditions to Support EconomicDevelopment, Land Ownership and

J, Morgan Heussler

Use and lastly, Education/PublicAwareness/Visibility/Image, I was inthe Land Ownership and Use groupand we spent most of two days kickingaround some forty suggestions andboiling them down, As a result of ourwork, we hope to see changes made in480A, the forest tax law and also in thearea of conservation easements,It was a learning experience for me

and I want to thank all of you NewYork State taxpayers for sending thewhole group,

Sincerely,J, Morgan Heussler

2 FOREST OWNER

Supplying New York State Tree Farmers:

Saratoga Springs NurseryIn a few short weeks New York tree

farmers will be picking up theirseedlings from various locations inthe State for spring planting. Some ofthose seedlings may come fromSaratoga Springs Tree Nurseryoperated by the New York StateDepartment of Environmental Con-servation (DEC) Divisions of Landsand Forests.NYFOA visited Saratoga Springs

recently to learn about the nurseryand the seedlings it produces.The seedlings are grown on 100

acres along Route 9 near SaratogaSpa State Park. A mile south of thePark along Route 50, are 150 acresthat contain the main office and otherbuildings; where our tour began in theoffice of John Solan, the nurserymanager and an associate foresterwith the DEC our conversation beganwith some history and facts about thenursery.At one time, there were nine

nurseries set up to reforest land thathad been heavily logged. They werelocated in areas that needed to bereseeded and usually near prisonsthat provided labor. By 1972economics closed all nurseries exceptSaratoga, which now suppliesseedlings ordered by land-ownersacross the State.Saratoga State nursery is self-

sufficient. The monies earned fromthe sale of seedlings are directed to astate fund that is returned to Saratogaand covers the entire costs ofoperation and staff salaries.The only requirements to qualify for

seedlings are owning land in NewYork and that the seedlings will beused for reforestation and notlandscaping.Since 19001.6 billion seedlings have

been produced by state nurseries.Saratoga produces 6.5 million treesyearly and 16 million are growing invarious stages. A minimum order of500seedlings, enough for an acre, is astipulation.Black Locust and Black Walnut are

the only hardwoods grown. Smallerpackets of trees and shrubs are alsoavailable for wildlife and erosioncontrol.Trees compatible to New York's

environment are grown at thenursery: ten conifers, 11 wildlife

Photos detail process involved to grow seedlings. From the left: 1. 700 to1,000 pine cones are collected and then air dried until seeds fall out. 2.Seeds are placed in 5-gallon glass jugs and stored. 3. The finished product,ready for shipping. Cover: Seedlings near harvesting stage.

shrubs and 2 hardwoods. Also grown enormous impact on completingare flowers for campgrounds in the orders.Adirondack and Catskill forest Beginning in January and endingpreserves and other state parks March 17th the main office is whereoperated by the DEC. orders are received and processed,A staff of eight people run the either by mail or the several phones

nursery, care for seedlings, located on the second floor.equipment and other business. But in Accounting Clerk Dorothy HoloheanApril when seedlings must be has been with the nursery for aboutharvested, packed and matched to 60 years and records the moneyorders, workers may number 120. received with the orders. She worksThe main objective of the nursery is part-time now just during the busy

to grow the seedlings, harvest and fill time. Only about six percent ofcustomer orders between April and seedlings are used on state land. Theearly May, so that customers receive rest are sold at cost to private citizenstheir orders on time. The one and companies.deterrent to this goal is the weather The beginning for the seedlingsconditions the seedlings experience starts with the collection of pineand how they survive. This has an Continued on Page 10

MARCH/APRIL 1989 3

Chapter Reports:Cayuga Chapter

A particularly timely and note-worthy meeting attended by 31people on January 10th was describedby the following article written byDorothy Long and herein reprintedwith permission of the Auburn dailynewspaper, The Citizen:

* * *Recrea tionalleasing :To landownerHunters in the county's southern

end may find access to privateproperty a little more expensive in thefuture.At a recent meeting of the Cayuga

Chapter of the New York ForestOwners Association, guest speakersexplained systems of leasing privatewoodlands for hunting andrecreational purposes that arehelping farmers and forestersthroughout central New York and inother states.Richard Fox, who organized the

program, told the landowners thatthough taxes are going up, the pricesof corn and wood are not keepingpace. Fox sees recreational leases asa way for rural property owners toincrease revenues from heavily taxedproperties.Robert Sand, representing the

Cotton-Hanlon lumber company,explained that company's policyregarding the leasing of recreationalwoodland.The company now has about 80

leases with the average tract between50and 200acres. The leasee pays $1.50an acre a year, plus property taxes on.the leased parcel. The companycontinues to control the land and hasapproval of all improvements andalterations.Sand told the group that leasing

private property for recreational.purposes is becoming a trend. "It'sgoing to become harder to findunposted land. We don't yet feel thepressure here of the lack of open land,but the handwriting is on the wall."Also speaking was David Donovan

of Cornell Natural ResourcesCooperative Extension. Donovan hashelped create leasing programs forfarmers in Oklahoma and Texas. Hetold the foresters they wouldn't get

rich, but prudent leasing couldprobably cover their taxes.Marketing would be no problem he

said, usually just a newspaper ad issufficient. "I don't think you'll have ahard time leasing. A lot of people wanta safe place to hunt."Most at the meeting reacted

favorably to the idea. Some worriedabout the reaction of friends andneighbors who are used to "trottingall over out there."Bob Hazelton of Sempronius spoke

up for the sportsmen who often feelthey subsidize farmers. "The animalsdon't belong to the landowner."It sounds real easy, but if you don't

do something to insure you have thegame it won't be so easy. If thehunters aren't successful, they are notgoing to come back."Donovan agreed and warned the

landowners that if they leased theland to a game hunter, they better besure they have that game.As for friends who are accustomed

to hunting in a particular area,Donovan said "It does generate somehard feelings," but explained thatspecial provisions can be made.Don Spaulding is one property

owner who supports the idea afterleasing hunting rights on his land onOak Hill las t year.He said he thought it was

worthwhile, and he would adviseothers to do the same."The taxes are so outrageous, we

need some help."* * *

In addition I would like to thankCotton-Hanlon, Inc. for demonstratingRobert Frost-neighborliness in gen-erously sharing their proprietaryexperiences, and special acknow-ledgement to Heiberg Awardwinner - Bob Sand. Bob's simple AB& C scheme of forest management forquality timber, as he has practiced iton the lands of Cotton-Hanlon for over35 years, assures his corporation ofprofit from forest ownership well intothe next century.Dave Donovan brought a broad

range of experience to the programand delivered it in the enviable styleof Cornell's Extension Specialists.Inasmuch as the landowners' concernwith the competition between the

growth of the local tax and the growthof the tree's DBH, is so acute; it ismost provident that Cornell'sextension staff offers information andguidance to the question for groupsseeking it. The problem of recrea-tional leasing is complex; morecomment is needed.

Respectfully submitted -R.Fox

Western FingerlakesThe Western Finger Lakes chapter

of NYFOA held its second generalmeeting on January 18, 1989.Professor Doug Monteith, from theSUNY College of EnvironmentalScience and Forestry, talked to thegroup about the concept of "ManagingYour Woodlot as an Asset".He was instrumental in getting us to

think more broadly, as one tends to dowith other financial assets, -aboutalternative ways to get better returnon investment. The importance ofhaving a plan was highest priority ofcourse, followed by things like under-standing and using the current avail-able tax options, various types ofwood product sales, recreationalleasing etc. Doug also passed outmaterial compiled by Professors DonKoten and Hugh Canahm of ESFwhich listed some time and costestimates for various forest manage-ment activities. Items included wereplanting, thinning, harvesting, roadbuilding and management plans.Approximately 40 people from allfour counties in the chapter attendedthe meeting and showed their interestwith a lengthy, spirited discussionfollowing Doug's formal presentation.

Continued on Page 5

CHRIS BABCOCK, CPA, Owner10 Central StreetMoravia, New York 13118

H&RBLOCItTHE INCOME TAX PEOPLE

Telephone (315) 497 -3259

4 FOREST OWNER

Western Fingerlakes -Continued from Page 4

The next general meeting will beneld on March 15, at which time ourspeaker will be Professor Gary Goff ofCornell University. Gary's topic willbe "Managing the Woodlot for Im-proved Wildlife Habitat and Content".

CF A CHAPTER REPORTBy LOUIS TIRRITO,

CF A Woods lands ManagerThe winter months have proven to

be a busy time for the Catskill ForestAssociation, as we have been hard atwork providing educational servicesto the region's forest landowners.On Saturday, January 28, CFA

sponsored an informational workshopregarding section 480-a of New YorkState's real property tax law, morecommonly referred to as the foresttax law. The workshop was very wellattended with 37people participating.The program included a two part

presentation, which described. theprovisions and requirements of 480-a.Gerry Gotsch, Associate Foresterwith the Region 3 office of the NYSDEC, provided the group with aworking background of the tax law,especially as it related enrollmentrequirements and responsibilitieswhich are assumed by the landowner.Complementing Gerry's presentationwas that of Clifford Asdal, a privateforest consultant from Wurtsboro,

NY. As a private forest consultant,much of Cliff's work involvesassisting forest owners enrolled underthe tax law. Cliff's perspective offeredthe audience a well rounded view ofthe forest tax law. Both Gerry andCliff stressed that although the taxlaw has its merits, it is very importantthat people understand how the lawworks, especially in terms of theirresponsibilities under the law. An

equally important message stressed,was that in addition to receiving a taxsavings, forest owners enrolled in 480-a were improving their woodlotsthrough implementing a good solidprogram of forest management. Amanaged woodlot has increasedopportunities for many uses, some ofwhich are invaluable. Look forupcoming CFA woodswalks andmeetings!

LEGISLATIVE REPORT

DON GILBERT

evening

Loggers

..Skidders

Saw Mills

Log Trucks

Fire LiabilityA(lENCYDAVID W. TREGASKIS

All forms of insurance10 Central Street

Moravia, N.Y. 13118315-497-0410

607 -898-3821 315-497-0410doy

IL

INSURANCEMember Cayuga Chapter - NYFOA

By DON GILBERTNYFOA Legislative Committee

ChairmanThe new year has brought with it a

new session of the New York StateLegislature. There haven't been manybills introduced during this sessionwhich affect the forest industry of thestate. As such, there is nothing toreport to NYFOA members in theform of a Legislative Report. Most ofthis Legislative Session has dealt withways to finance and eliminate theState's current deficit problem whichseems to currently be the number oneissue at hand for Legislators.The NYS Governor's Task Force on

Forestry Industry has been activelately with having held a meeting forits Advisors in Silver Bay, NY overJanuary 18 and 19. Advisors wereselected from all over the state andrepresented landowners, privateforest consultants, loggers, forestproduct companies, governmentalagencies, and numerous naturalresource associations and organiza-tions.NYFOA President, J. Morgai.

Heussler, represented NYFOA'sinterests by being an Advisor to theLand Ownership and Use Issue TopicCommittee. Don Gilbert, ExecutiveDirector of the Catskill ForestAssociation (NYFOA) affiliate),represented CFA and NYFOA on thesame committee.The Advisors' discussions centered

around finding ways to improve theforest-based contributions to theState's economy while recognizingopen space values. Their discussionswill be considered further by the TaskForce before any finalrecommendations are made to theGovernor.

MARCHiAPRIl1989 5

Woodland ManagementHome Study Course Offered

You've owned a woodlot for manyyears, or maybe just recentlypurchased a woodlot. You may oftenfind that the information needed tomake many management decisionsconcerning your woodlot is difficult tocome by. It is for this reason thatCornell Cooperative Extension inconjunction with SUNY College ofEnvironmental Science and Forestryand the New York State Departmentof Environmental Conservation(DEC) put together a homecorrespondence course, "WoodlandManagement", dealing specificallywith woodlot management."Woodland Management" was

designed for the landowner who isserious about working on his or herland; serious about learningpreferred woodland managementpractices and concepts; and seriousabout maximizing benefits and enjoy-ment from the woodland. Enrolleespursue the course at their own pace athome, developing the skills. necessaryfor successful woodlandmanagement. It covers topicspertinent to the landowner who wantsto take either the single-purpose or themulti-purpose approach to managingwoodland resources. The course helpswoodlot owners gain not only agreater understanding of basicwoodland ecology, but goes furtherand presents the concepts and prac-tices that are essential to soundwoodlot management. By developingand improving their knowledge,woodlot owners can increase thebenefits they receive from their land

- Firewood -Logging- Racks

Telephone (315) 497-0937R.D. 4 - Duryea Street

Moravia, New York 13118

BrooksideBuildersWilliam F. Millier, Jr.

Owner

without unnecessary damage to theirwoodland or themselves.Using materials already available,

seven lessons were prepared byspecialists in each topic. Thefollowing is a brief description of eachof these lessons in "Woodland Man-agement."Woodland Ecology This

primarily introductory lessonpresents information that is thefoundation of all woodlot managementpractices. Whether your interest issimply one of better understandingyour woodlot or a desire to manage fora specific purpose, basic knowledgeand understanding of woodland inter-relationships is essential for properand competent management.Prepared by terrestrial ecologist andformer extension associate RonHoward, this lesson provides abackground for all subsequentlessons. It explores concepts ofecology and helps the student developan awareness and understanding ofhow woodlands operate.Managing Woodlands For Timber

- The economic importance oftimber and the ways to manage yourown woodlot for timber are presentedin this lesson. Doug Monteith,management specialist at SUNYCollege of Environmental Science andForestry, prepared the lesson.Explanations of forest inventories,different timber products, and waysto estimate the amount and value ofyour woodlot's timber resources areall presented in this lesson.Managing Woodlands For Firewood

- Firewood may be the primarypurpose of your woodlot. Topicscovered are wood as fuel, site andstand selection, woodsworking,silviculture, and selling firewood. Thetopics presented were prepared byCornell Cooperative Extensionfuelwood expert Gary Goff, and aredesigned to help the woodland ownerdecide if firewood production shouldbe a primary management objectiveand to be able to realize the objectiveeffectively.Managing Woodlands For WildlifeEmphasis on the importance of

Continued on Page 11

Check your preferredmembership option:o Regular - $1/1 0 Family - $15o Contributing - $16-$91)o Supporting - over $100Send checks payable to:New York Forest Owners Association1'.0. Box 123Boonville, NY 13309

Addressc'iY--·-sialiiZijj------

6 FOREST OWNER

Ask a ForesterSend Questions to: Wes Suhr, R.R. #1, Box 59B Oswegatchie, N.Y. 13670

Freshwater Wetlands Act (continued)My last article in the Forest Owner

(Jan/Feb 89) reviewed policy,definition and classification of theFreshwater Wetlands Act. It waspointed out that the administration ofthe Act has created some conflictbetween some landowners and theDepartment of Environmental Con-servation (or Adirondack ParkAgency within the Park). This conflictwas illustrated with four questions,commonly asked by forestlandowners, the first two answered inthe Jan/Feb 89issue.The remaining questions below will

be addressed by reviewing regulatoryUSE, NOTIFICATION procedure andlandowner COMPENSATION underthe Act:3. "I have owned my woodlands

since the early '50's and after a DECforester cruised it, he mentioned thereis a classified is-acre wetland in themiddle. Why was I not informed ofthis at the time it was beingevaluated? "4. "The DEC says there is a

deciduous swamp, Class 3, on mywoodland. It is the best access to aknoll of valuable hardwood timber,but the regulations say a road withgravel fill may not be allowed acrossit. It will be much more costly to takethe longer upland route. Is there anyway I can be compensated for thisloss? "

USEThe Class I wetland has the highest

ecological rating and, therefore,receives the most protection under theAct. Many forest owners want toknow how forestry operations will berestricted in and around theirdesignated wetlands, whatever theClass rating. Here's where we get abreak! Part 663, "FreshwaterWetlands Permit Requirements"states that "Agricultural activities, asdefined in . . . this section, are notregulated under this Act or this Part",and no permit or permission isrequired. 'Agriculture activity' isdefined as a farmer or landowner whomay graze or water livestock, use.water resources for agricultural

MARCH/APRil 1989

purposes, harvest the naturalproducts of wetlands, selectively cuttrees, clearcut vegetation otherthantrees for ag purposes, drain forgrowing ag products, and operatemotor vehicles for ag purposes.However, you cannot clearcut timberon a designated wetland site.But what about roads which are so

necessary to practice forestry? Here,we have a little problem. The samesection states the landowner mayconstruct winter truck roads of lessthan 16' in width for removing trees,but you cannot move earth or useaggregate of any kind that alterswater flow. So you can make theclearing and 'corduroy' the width withpole-size trees (or construct a 'wintertruck road'). If the road existed on thewet land before the classification,you're in luck because normal orordinary maintenance and repair ofexisting functional structures asroads and buildings is allowed withouta permit. However, you cannotexpand or substantially modify thatstructure.The landowner who asked question

#4 has a problem since the fill, evenwith a culvert, can alter water flowfrom or into the wetland. In this case,is it possible to adjust the route to theedge of the wetland where the flow ofwater would not be altered? If this isa possibility, insist on an on-site visitfor approval of your permit.DEC (or APA in the Park) may

approve your desired road design andlocation on the Class III Wetland ifthey determine the "proposed activitysatisfies an economic or social needthat outweighs the loss of or detrimentto the benefit(s) of the Class IIIwetland." For a Class II wetland, itmust be a pressing 'need' that clearly'outweighs' the wetland benefit. In aClass IV wetland, it would bepermitted if "the activity would be theonly practicable alternative to accom-plish the applicant's objectives."NOTIFICATIONThis brings me back to question #3. I

don't know for a fact that somelandowners with classified wetlandswere ever contacted, but I have heardcomplaints they were not. If it is a fact

then the Law enacting the FreshwaterWetlands Act has not been met, andyou have reason for an appeal.According to Article 24, Title 3, theseare the required steps: 1. Aftercompletion of the wetlands inventory,a tentative map is prepared showingall classified wetland boundaries; 2. Apublic hearing is held in or near thearea affected and each owner ofrecord, as shown on the latest taxassessment rolls, is given notice of thehearing (just how that notice is givenis not stated); also, notice of thehearing is published at least once in atleast two newspapers with circulationin the area where the wetlands arelocated; 3. After consideringtestimony given at the hearing(landowner's rights vs ecological'balance'), the map is finalized byorder and each owner of lands withdesignated wetland is sent a copy ofthe order by certified or first classmail; copy of the order is published inat least two newspapers; 4. At thispoint, you can challenge theclassification or regulation of use byappeal or review through theFreshwater Wetlands Appeals Boardand/or the county supreme court.COMPENSATIONI do know for a fact that some

designated wetland sites were neverground-checked for verification, andsome under review in the appealprocess were not visited. My personalfeeling is that when the rights oflandowners are abrogated by ademocratic state, then thelandowner(s) should be dulycompensated. And if I feel thisstrongly about our constitutionalrights, then obviously I feel theaffected landowner at least deservesto be visited on the site with the partyresponsible for implementing theabrogation. This brings us, finally, tothe question in #4: "Is there any waythe landowner can be compensatedfor this loss?" The only'compensation' that I'm aware ofunder this law is under Title 9, TaxAbatement: if a regulated use on yourdesignated wetland deprives you ofincome, then the property tax

Continued on Page 11

7

480-a: Preparation Avoids SurprisesBy DAVID HAWKE,Past CFA Intern

Forest ownership, like mostenterprises, is a mix of costs andbenefits. The benefits are various andenrich not only the landowner,' butsociety as well. Trees harvested forwood products may produce financialreturn for the owner and also addvalue to the regional economy. Theforest provides open space, scenery,habitat for wildlife, recreationalopportunities, and a cleansing filterfor water and air. The costs ofownership are also various, but unlikethe benefits, they are usually borne bythe landowner alone.There are ways to reduce the costs,

Society, acting through its electedrepresentatives, has sought to ensurethe continued flow of benefits fromprivate forests by creating incentivesfor owners to maintain the land inforests. In New York State, one suchincentive is section 480-a of the RealProperty Tax Law, known as theForest Tax Law. This law exemptseligible forestland from a portion ofthe assessment on which one cost isbased, the annual ad valorem taxespaid to the local government.Qualified forestland enrolled underthis law may have the assessmentreduced by as much as 80%. In placeof the yearly tax, a 6% yield tax ischarged on harvested trees at thetime of harvest.A forestland owner might seek to

reduce his tax burden by enrollingunder 480-a. An owner who enrolls forthis reason may achieve the objectiveof lower taxes and find the experiencesatisfactory in every way. On theother hand, the landowner may findthat 480-a enrollment produces someunpleasant surprises, and theresponsibilities assumed are agreater burden than the full paymentof tax. In addition, the anticipatedsavings may fail to materialize. Thesesurprises can be avoided by carefulpreparation before the enrollmentprocess.The Forest Tax Law does not regard

all forest benefits as worthy ofincentives. One benefit, timber, issingled out and serves as the basis ofenrollment. New York acknowledgedthe value of "wild" forestland when itamended the state constitution tocreate the Forest Preserve. The

Forest Tax Law, however, decidedlydoes not provide for "forever wild"private forests. The law mandatesmanagement of the forestland for theproduction of wood fiber products.480-a works most satisfactorily forlandowners who are motivated topractice such management for rea-sons other than reducing their taxes.This does not exclude landowners whoare not so motivated, but it suggests aneed to fully investigate theresponsibilities assumed (and thereturns to be expected) whenwoodlands are enrolled under the law.Forest management is a series of

deliberate, conscious activities thathelp to establish, tend, and harvest aforest of certain desiredcharacteristics. Timber managementrepresents a level of involvement thatgoes far beyond simply owning landwith trees growing on it. Some of theactivities require investment; otherspay for themselves or return a profit.All require time and thought, andproduce the periodic disruptions thataccompany logging activity.Enrollment in 480-a requiresproducing a forest crop according to amanagement plan prepared by aforester. It means cutting trees. Itmeans harvesting mature trees andregenerating the forest, and it meanstending the immature trees. Manyforest stands require fairly extensiveimprovement cuttings to createconditions for future management.These cuttings are required under thelaw, at a rate of 10 acres or 5% of thewoodland per year, whichever isgrea ter. Periodic thinnings areneeded to maintain stocking atoptimum levels for the growth of croptrees. These activities and theirtiming are given in the plan, and arethe basis on which the woodland isenrolled.A management plan is a good idea

whether the woodland is managed fortimber or any other use, but it isimpera tive when 480-a is beingconsidered. The management planwill identify the investments neededfor precommercial operations androad construction, and will give someidea of the probable income from thesale of harvested products. Withoutsuch a plan, the landowner will haveno idea of what might be in storeunder 480-a.

Once the plan is approved by theNYS Department of EnvironmentalConservation (DEC), the landowner isresponsible for its accomplishment.Some flexibility is allowed, but theplan is not a guide to management; itis an absolute statement ofrequirements to be met. Failure tocarry out the plan will bring theunpleasant surprise of stiff financialpenalties and loss of certification.Timber management can be a

profitable activity. The rate of returnmay be low compared to some otherinvestments, but money spent to growa forest crop will generally return aprofit over time. The time involved,however, may be measured indecades. To some landowners theinvestment is real but the returnremains theoretical because of itsdistance from the present. Theinvestment required under themanagement plan may, in somecases, exceed the savings on propertytaxes for a number of years. This isanother surprise that landownersunfamiliar with forest managementmay discover when they enroll under480-a.Another aspect of the law that needs

to be clearly understood is the timecommitment that accompaniesenrollment. A landowner may be toldthat 480-a requires a ten-yearcommitment and interpret this tomean that if he agrees to follow themanagement plan for ten years hewill receive, in return, a lowered taxassessment for ten years. Actually,the landowner agrees to follow themanagement plan for nine yearsfollowing each year that the taxexemption is received. Thus, at theend of the last year of the loweredassessment, there remain nine yearsof commitment to follow the plan.Failure to do so, again, bringspenalties. Also, the plan will need tobe updated and resubmitted to DECfor its approval every five years.One more potential surprise lies in

store when the landowner learns whathis tax savings will be. The lawexempts a portion of the assessedvalue of the land from taxation. Thefigure of 80% is rather widely known,and a landowner might assume thatthis amount will be subtracted from

Continued on Page 11

8 FOREST OWNER

Maple Syrup From Your WoodlotKnow Your TreesIf you know you have some sugar maple

trees in your backyard or wood lot perhapsyou would like to make a little maple syrup.It is a relatively simple operation and canbe a fascinating educational experience foryoung and old alike.Here's a list of the items you will need to

make some of that amber elixir that did somuch to sustain the morale of earlyAmerican settlers.In order to tap the trees, you need a brace

with a 7/16" bit. All standard spiles,wh~ther for buckets, bags or tubing, aredesigned to fit a hole made with a 7/16" bit.The spile may be a commerciallymanufactured item or a short piece of lh"wooden dowelling with a whole drilledthrough it. Any type of pail or jug can be'used to catch the cap, but if you intend tom.ake m~ple syr.up each year, you maywish to Invest In special plastic bagsplastic tubing or metal buckets, withcovers.Keep Holes SanitaryTo keep the tap holes sanitary, you will

need either a mixture of 1part of householdchlorine bleach in 20 parts of water orspecial tap-hole sanitizing pellets. Thechlorine solution may be squirted into theholes with a plastic squeeze bottle at leasttwice during the season. Some clean,discarded household detergent bottles.serve this purpose admirably.

On a good day, you may expect each taphole to produce one gallon of sap.Th.erefore, if the pan, tub, or pot you'regomg to use for boiling is too small to holdall of the sap you are likely to collect at onetime, you will need a storage tank. Such atank may be a 20 to 30 gallon utility bucket,or a wooden box lined with 6 mil plasticsheeting.Boil Outside.Unless you have an exhaust fan in your

kitchen, do most of your boiling outside. Agalvanized washtub and ten or twelvecinder blocks make an adequateevaporating set-up. The size of the tubdepends on how many taps you have. A 14lhgallon tub can comfortably handle 12 taps.You will need dry wood or some other fuel,too. A standard cord of seasoned wood or apile measuring 8' x 4' x 4', will boil downenough sap for 12 to 15 gallons of syrup.Depending on the season and the trees, youcan count on 1 to 2 Quarts of syrup per taphole per season.The syrup should be finished on your

kitchen stove with the help of a candy orother thermometer on which you can read 7degrees fahrenheit above the boiling pointof water fairly precisely.Filter the SyrupWhen the syrup is ready, it may be cloudy

due to impruties called sugar sand. Thesemay be removed by filtering the hot syrup

through a sheet of orIon felt. Householdflan!lel may also be used if nothing else isavailable, but it will not clarify the syrupcompletely.Ordinary jars filled right to the top with

hot syrup serve well as storage containers.The syr~p contracts on cooling, but avacuum IS formed if the jars have airtightcovers.Tap in MarchTrees may be tapped as early as the end

of January, but the principal sap flowoccurs in March. As soon as the buds beginto swell in April, the sap becomes off-flavoror "buddy" and collecting must bediscontinued. Spiles should be removed andall equipment cleaned thoroughly with aweak chlorine solution before being storeduntil next year. The holes in the tree do notneed to be plugged. A new hole, located atleast 6 inches horizontally or 12 inchesvertically away from the previous tap mustbe made next time. The same hole cannotbe reused.Sap begins to deteriorate if stored longer

than 48 hours before boiling. The tubs and

pots used for boiling should be cleaned each~ime they are used to keep the syrup lighterIn color and more delicate in flavor. On theaverage, it will take 40 quarts of sap tomake one quart of syrup. Therefore, if youstart with ten gallons of sap, you should boiloutsi~e until only 2 to 3 quarts of liquidremain. Then transfer to the kitchen stoveand boil further until the thermometerreads 7 degrees fahrenheit above theboiling point of water as you determine it.You must do this each time you make thesyrup. The boiling point may vary from dayto day at the same location.Maple Supplies AvailableThe special maple supplies such as spiles,

bags, filters, sanitizing pellets and so on areavailable from many dealers throughoutthe state. If you know a maple producernear you, contact him. He might be asupplier of equipment as well. If you do notknow where to go or would like moredetailed information contact the CornellCooperative Extension Office, 753~5077.Source: Wyoming County Cooperative

Extension

'B~ IwmlOl'l-Rf·)8

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. I".~ Then Ride 10Cortland on theDoi Iy Shuttle

The Ideal Both Doys .

6l)7/B49·3278Marathon

19th Annual

Central New York

MARCH! APRIL 1989 9

ColiDestinationFor a Drive InEarly Spring.

HIGHLIGHTS •••• Springtime Bazaar• All Day, 2·Day Entertainment• Croft Exhibits• Over 7S Booths• Fabulous Sugor Shock• Maple Museum• Helicopter Rides• Pancake Meals• Chicken Borbeque• Pony and Hay Rides• Trappers log Cobin• Antique Engines• Original 1 Room School House

-flRaplt1J1tstiual

at Marathon, N.Y.

Saturday, SundayApril 8, 9, 1989

It's Fabulous!

'Jf, Rf.17I,Rt.St

Rt.79

Saratoga Springs - into units of 50 and then bagged.Manual labor is used here and they

Continued from Page 3 work from a conveyor belt that movescones. In the fall prison inmates from the seedlings along. Here is wherecorrectional facilities collect 700 to workers check for the length to make1,000 bushels of pine cones from 120 sure each seedling is six inches long.acres of specially cultivated "seed The fields where the seedlings areorchards" planted with grafted grown are long, flat fields enclosed bycuttings from superior trees. tall rows of cedar trees for wind-In a large building behind the office break. About 90 acres of seedlings in

the cones are air dried, then put in a various stages of growth can be founddrying kiln, which opens the cones and here.allows the seeds to fall out. They then Before planting, the land is crosstravel through a series of machines subs oiled every 18 inches to break updesigned to separate seeds from hardpan and provide good drainage.shafts. The soil is tested, and fertilizedNYFOA was introduced to Kurt accordingly. The soil is also

Swartz, principal Forestry fumigated and between plantings,Technician, who showed us how he cover crops of millet and sudan aretests seeds for germination, after they used to build up the soil.have been cleaned. The performance "Trees are a unique crop," saidof seeds is recorded beginning with Solan. "Unlike many farm crops thethe cone, until it leaves the nursery as entire plant is removed whena seedling. This aids in improving the harvested so no roots or stems are leftquality of the nursery produce. to replenish the soil."Seeds are placed in five-gallon glass Seeds are planted both spring and

jugs, corked and placed in a storage fall to produce enough seedlings forroom where temperatues are kept the amount needed by the nursery.just below freezing. The seedlings are harvested whenMost seeds are used within three two or three-years-old (when dormant

years, but some have germinated at the end of March), by a convertedafter decades in cold storage. "The potato harvester made in Canada. Theseeds must be stockpiled," Solan said, machine is pulled over the four foot"because of the precarious year to wide thicket of knee-high seedlings.year production of cones by the The harvester can collect up to 400,000trees. " trees a day. After an angled bladeSeedlings harvested just before undercuts the roots the trees' are lifted

Thanksgiving are sorted, graded and from the ground and put on a jigglinglayered in polyurethane crates conveyor designed to shake off loosemarked as to number and type. Then soil and carry the seedlings to boxesit's stored in a separate building for transport to the warehouse.where the temperature is just below The harvester uproots the treesfreezing. without the yanking and potentialThe last building we visited is wh~re tearing of the roots they endured with

trees are graded, counted and bed manual harvesting.===--=77.."...".-:;-7;,," ..,,',...·'··;;~"J~~N'eW-Yc,rf('Fci!.Sf()wnerf"

,MMGA%I.N.E, A'DVERTlSING RATES>•••.•·.·'o~eTiJ~~:;~·~~R.~er~gl~.mn .inchi\'T;NgTi~~~-~.2Sp~rc~lu~n inch

. 3Cr M¢re-~~.~ P~F~o~vmninch'. . Classified ~$.2Slword

~gt1dpaJ~f~~~ti~~$:apove rates multiply fO':.$13S.J)0;$127 .50;Opel" pag~.resp~~tfuUy. c.

•. .'.' .'..,."...~ackColler. 1/2 poge- $100.00 per issueEst:lfndte~gojddrc:ul(Jtion 1200 - lSoo'

'6Isstes:Jan.!Feb;, Mar.!Apr., May/Jun., JuUAug., Sep.!Oct., Nov.!Oec.

The nursery is busy all year. Inwinter seeds are extracted fromcones, orders processed andequipment maintained. In spring, theground is prepared for planting andharvesting takes place in April to fillthe orders. In summer, irrigation andcultivating take place. Plowing andleveling the ground occurs in latesummer. A small harvest of onemillion trees is done in Novemberbefore Thanksgiving and put in coldstorage for shipment in early spring tothe warmer climates of the state.Mother nature ranks first on a list of

problems for, the nursery. Frost canwipe out entire beds of young trees. Alack of snow for insulation in extremecold weather can cause youngseedlings to burn from the wind. Itwas mid-January when NYFOA wasthere and the temperature was abalmy 62°. The seedlings were fine,but snow would be a welcome sight.Diseases and insects can harm theplants too. All year seedlings aremonitored to provide the best croppossible.The nursery's annual budget is

$540,000 which is about the incomeprovided from the sale of seedlings.Producing seedlings at cost, is aproblem, because finding people towork for $5.00 an hour during themonth of April is difficult, so a part-time evening shift will be introducedto attract more workers.If all the elements: seed collecting,

planting, weather and harvesting aresuccessful so the orders can be filledand shipped on time, then the staff ofSaratoga Tree Nursery has achievedthe goal of supplying New York withseedlings.NYFOA wishes to thank the staff of

Saratoga Nursery and especially JohnSolan, nursery manager and associateforester for taking time from his busyschedule to talk with us .Due to a lack of staff, public tours

are not available .

Dorothy Holoheau, accounting clerk,has worked at the nursery for 60 years.

10 FOREST OWNER

Ask a Forester -Continued from Page 7

Woodland Home Study -Continued from Page 6

wildlife and the economic andpersonal benefits that can be gainedfrom wildlife are presented. Wildlifeas a renewable resource is the majorangle of this lesson, as presented bySteve Clarke, wildlife specialist at theDepartment of EnvironmentalConservation. Integrating wildlifemanagement into other managementobjectives is discussed.Managing Woodlands For

Recreation - This lesson was added.in 1987 in response to requests byearlier "Woodland Management"enrollees. Prepared by Cornellspecialist Tom Brown, topics coveredare multiple-use recreation trails,posting and recreational access, andconsidera tions in developing arecrea tion business. The lessonpresents some of the ways that thelandowner can enhance access to andcontrol use of woodlands for theowner's own enjoyment and that ofothers.Managing Woodlands For Multiple

Uses - Landowners often find thatthey want to manage their land formany uses. This lesson is designed tohelp integrate the individual manage-ment objectives into a comprehensivemultiple-use plan. Prepared by RonHoward and Steve Clarke withadditional comments from TomBrown, suggestions and guidelines forplanning and accommodatingmultiple uses are presented.Practical Considerations In Plan-

ning And Conducting Woodland Man-agement - This final lesson presentsmany practical concerns and insightsthat apply generally to successfulwoodland management such as costs,insurance, taxes, outside assistance,and record keeping. It consolidatesand enhances many topics covered inprevious lessons and serves as theconclusion tothe course.

A registration fee of $75 covers thecost of materials, mailings,administration, grading of lessons,etc. For further information, contact:Cornell University Home StudyProgram, 247 Warren Hall, Ithaca,NY 14853. (607) 255-3028.

Prepared by: Susan McIntyre andGary Goff, Department of NaturalResources, Cornell.

480a: Preparation -Continued from Page 8

the current assessed value of his land.Actually, the possible exemption isfigured in two ways, and the lesservalue is subtracted from the currentassessment. The actual savingsdepend on the tax situation for eachwoodland. The first methoddetermines the exemption bymultiplying the current assessmentby 80%. The second method exempts$40per acre of full value (not assessedvalue). The calculation is performedby multiplying the local equalizationrate by the $40figure, which will givethe per-acre savings. The smallernumber produced by these twomethods is then deducted from thecurrent assessment. If the localequalization rate is low, as it is inmany Catskill towns, the savings canbe significantly less than 80%. It iseven possible that no tax savings willresult.Preliminary work is necessary to

avoid surprises such as these. Beforeconsidering 480-a, a landowner needsto know something about timbermanagement. This is the crucialdecision that must be made: Do youwant to manage your woodland in thisway? Such management iscompatible with other forest uses, butit has requirements and consequencesthat may not suit the preference ofevery landowner.Further information should be

obtained to see how 480-awill apply tothe woodland if it is enrolled. Varioussources should be consulted: theregional forester of the DEC, anaccountant, a lawyer, the localassessor. Perhaps most important isto talk to local people who have beenenrolled. Their experience can save alandowner from many surprises.

From 1988 CFA Newsletter.

~EASTERN DIVISION

P.O. Box 14020Albany, NY 12212

(518) 869-2131

MAil ORDERlogger's and Woodcutter's Supplies

at Discounted Prices

Call or Write for Free Catalog

evaluation should reflect this. In thewords of section 24-0905, "Assessedvalue shall be based ... on the usesremaining to the owner thereof." Thecompensation is small, but at least theloss is recognized.This has been a long article -

forgive me. It is a very importantsubject for forest owners who havedesignated wetlands, and thelegislation is fraught with technicaland legal detail. How about somedialogue on this issue? Do you have aclassified wetland with regulated use?How has this affected forestrypractice? How has the FreshwaterWetlands Act worked for you?Please send questions and

comments to: Wes Suhr, RR 1, Box59B, Oswegatchie, NY 13670.

PORTABLEBANDSA WMILLING

"Anything from 2x4's to Log Cabins"

TIM ROBERSONRR3, Box 218Moravia, NY 13118

315/496-2253

NO LATERTHAN APRIL 10

MAGAZINEDEADLINE

sub-the

Materialsmitted forMay / June issueshould be sent to:The Forest OwnerRD#1, Box 103Lisle, NY 13797

MARCHI APRIL 1989 11

R.D. #1, Box 103lisle, N.Y. 13797

Non-Profit Org.U.S. POSTAGEPAID

Marathon, N.Y.13803

Permit No.2

-IU i\iCJ F:.:E:c:; d ':~.l0 ::::l~\J(..:j1....T E F:: j:'i ('j(i I 1::::F:3534 OAK HILL PDMARIETTA NY 13110

L----~_I

1989NYFOA Spring MeetingSaturday. April 29

At SUNY E.S.&.F. - Marshall Hall at 9 a.m.

Multiple Usefor the Small Private Woodland OwnerModerator: Allen Horn, Program Chairman

PROGRAM SCHEDULEMULTIPLE USE- HOW IT APPLIES TO THE SMALL LANDOWNER

Bill Betts, Sr. Forester, NYS DEC, Sherburne

FARMING ALTERNATIVES - HOW TO REACH DECISIONS ON LAND USEDavid Gross, Ext. Specialist Natural Resources, Cornell U.

RAISING FALLOW DEERAS AN ALTERNATIVEPeter Duenkelsbuehler, Robinia Hill Follow Deer Form, Moravia

MANAGING THE SMALL FOREST FOR WILDLIFEWord Duckelow, NYS DEC, Wildlife Biologist, Cortland

BUFFET LUNCHEONPROJECT TREE

Richard Pancoe, NYS DEC, RC & D Forester, Sherburne

AN UPDATE ON WOOD ENERGYJames Peek, NYS DEC, Utilization Forester, Cortland

Registration: $13.00 (includes coffee break and lunch)

12 FOREST OWNER