Timber Appraisal, Scaling and Tree Measurement.
Section 26
SEC. 26. Timber Appraisal, Scaling and Tree Measurement. — The Director shall institute a system of timber appraisal for all public forest areas or forested alienable or disposable lands, whether vacant or covered by existing timber concessions. In the case of timber license agreements, existing as of the effectivity date of this Code, the first appraisal shall take place after two (2) years following such effectivity; and of those that may be issued thereafter, said appraisal shall be made every five (5) years reckoned from the original issuance thereof. Tree measurement shall be the basis for assessing government charges on timber cut and removed from the public forest or alienable or disposable lands: Provided, That until such time as the mechanics of tree measurement has been developed, the present scaling method provided for in the National Internal Revenue Code shall be used. The Director, with the approval of the Department Head, shall promulgate the implementing rules and regulations to carry into effect the purposes of this Section.