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  • Commissioners
  • Departments
    • Administration
      • Clerk of the Board
      • County Manager
      • Engineering
      • Finance
      • Human Resources
      • Legal
      • Government Buildings
      • Tax Assessors
      • Tax Commissioner
    • Elections
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      • Code Enforcement
      • Licensing
      • Permitting
      • Planning and Zoning
      • Timber Harvest
    • Judicial
      • Clerk of Courts
      • Superior Court
      • Magistrate Court
      • State Court
      • Solicitor
      • Probate Court
      • Accountability Court
    • Parks & Recreation
    • Public Safety
      • E911
      • Animal Services
      • Coroner
      • Correctional Institute
      • Emergency Management
      • EMS
      • Fire
      • Hazard Mitigation
      • Probation
      • Sheriff
    • Public Works
      • Airport
      • Roads
      • Solid Waste
  • Community Services
    • Attractions
      • Averitt Center for the Arts
      • Botanical Garden
      • Farmers Market
      • Mill Creek Regional Park
      • Museum
      • Performing Arts Center
      • Raptor Center
      • Splash in the Boro
    • Community Services
      • County Extension/4H
      • Center for Agriculture
      • Library
      • Senior Center
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Contact Us

Timber Tax

Beginning January 1, 1992, all timber harvests or sales must be reported on Department of Revenue Form PT-283T. There are three different reports of timber tax:
 
Single Lump Sum Sale of Timber
A lump sum sale is one where the total price paid for the timber is paid all at once, normally up front. The purchaser of the timber must remit the taxes and the PT-283T form to the Tax Commissioner within 5 business days of purchase.
 
Quarterly Summary of Timber Sold by Unit Price
A unit price sale is one where the purchaser pays the seller for the timber as it is cut based on volumes of wood harvested. Since these transactions occur at various intervals during the term of the contract, the law does not require a PT-283T report be filed each time payments are made, rather a quarterly report of timber harvested during the quarter is all that is necessary. Purchaser of the timber must complete, sign and submit two copies to seller and one copy to Board of Assessors within 45 days after end of quarter. Seller must sign and submit one of the copies to Tax Assessors within 60 days after end of the quarter. Seller will be billed by the Tax Commissioner for taxes due.
 
Quarterly Summary of Timber Harvested by Owner
Standing timber that is harvested by the owner of the underlying land must be reported as Owner Harvests. During the startup of this law, persons owning timber on January 1, 1992 and not owning the underlying land fall into this category as well. Owner must complete and submit one copy to Board of Tax Assessors within 45 days after the end of the quarter. Owner will be billed by the Tax Commissioner for taxes due.
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