Idaho Statutes Title 38. Forestry, Forest Products and Stumpage Districts § 38-1502. Definitions

(1) “Assessment year” means January 1 through December 31 of any calendar year in which the commission levies an assessment.

(2) “Base year” means the calendar year immediately preceding the assessment year.

(3) “Business entity” means a person, firm, partnership, corporation, association, trust or other recognized legal entity.

(4) “Commission” means the Idaho forest products commission created by section 38-1503, Idaho Code.

(5) “Financial supporter” means entities who have paid assessments pursuant to this chapter.

(6) “Forest lands” means federal, state and private land growing forest tree species which are, or could be at maturity, capable of furnishing raw material used in the manufacture of lumber or other forest products. The term includes federal, state and private land from which forest tree species have been removed but have not yet been restocked, but it does not include land affirmatively converted to uses other than the growing of forest tree species.

(7) “Forest product manufacturer” means a business entity that engages in the processing, cutting, fabricating or other process which converts timber, chips, sawdust or shavings into lumber, paper, plywood, particle board or other usable products for sale in commerce, provided, however, as used in this chapter, forest products manufacturers shall not include the following business entities engaged in:

(8) “Hog fuel” means wood or wood scraps that have been shredded or pulverized and used by forest product manufacturers to generate energy.

(9) “Private forest lands” means forest lands not owned by the federal government, state government, an Indian tribe or a political subdivision of the state.