Georgia Forestry May 2012 by Luke Clark

A BIMONTHLY MAGAZINE FOR THE FORESTRY COMMUNITY OF GEORGIA

Georgia

FORESTRY TODAY May | June 2012

Volume 8, Issue 3

Saving Our Forests… from Uncle Sam See story on page 8

May | June 2012

Georgia Forestry Today

On the Cover:

GEORGIA FORESTRY TODAY Printed in the USA

PUBLISHER: A4 Inc. EDITOR-IN-CHIEF Alva Hopkins ahopkins@a4inc.com

î&#x201A;&#x160;ough Ben Franklin lamented the certainty of death and taxes, estate taxes can be decreased or avoided entirely with proper planning. See story on page 8. LAMAR CANTRELL

CANTRELL FOREST PRODUCTS INC.

We buy all types of timber. Bio-fuel producer cantrellforest@earthlink.net 1433 Galilee Church Road Jefferson, GA 30549 Office: (706) 367-4813 Mobile: (706) 498-6243 Home: (706) 367-1521

PRODUCTION MANAGER Pamela Petersen-Frey p.frey@a4inc.com

EDITORIAL BOARD Wendy Burnett Alva Hopkins Jesse Johnson Stasia Kelly Sandi Martin Brain Stone Steve McWilliams

GEORGIA FORESTRY TODAY is published bi-monthly by A4 Inc., 1154 Lower Birmingham Road, Canton, Georgia 30115. Recipients include participants of the Forest Stewardship Program and the American Tree Farm System. Opinions expressed by the authors are not necessarily those of the publisher, A4 Inc., nor do they accept responsibility for errors of content or omission and, as a matter of policy, neither do they endorse products or advertisements appearing herein. Part of this magazine may be reproduced with the written consent of the publisher. Correspondence regarding changes of address should be directed to A4 Inc. at the address indicated above. Advertising material should be sent to A4 Inc. at the e-mail address: pfrey@a4inc.com. Questions on advertising should be directed to the advertising director at the e-mail address provided above. Editorial material should be sent to A4 Inc. or to Alva Hopkins. GEORGIA FORESTRY TODAY 1154 Lower Birmingham Road, Canton, Georgia 30115

May | June 2012

Volume 8, Issue 3

MAY | JUNE 2012

Georgia

FORESTRY TODAY P.08

Saving Our Forests…from Uncle Sam

P.12

Forest Service Makes Musician Chuck Leavell an Honorary Ranger

P.13

Message from the Georgia Forestry Commission Director

P.23

Georgia Construction Industry’s Largest Event “Biggest and Best Ever!”

P.24

Small Ponds for Great Bream Fishing

P.28

Plenty of Room for Trees: Study Finds Empty Urban Areas Ideal for Carbon Storage

P.14

GFC News

P.15

Speaking of Trees… How the Lorax Boosted Georgia Forestry

P.30

Watch Those Ad Valorem Taxes!

P.32

Wildfire Danger in Georgia

P.20

Catty Behavior~ Camera Project Catches the Real Life of Cats

P.33

GFT News

P.22

GFA End of Session Capitol Forestry Report

Georgia Forestry Today

May | June 2012

LIST oF AdvERTISERS American Forest Management . . . . . . . . . . . . . . . . . . . . . .38

International Forest Company . . . . . . . . . . . . . . . . . . . . . . .6

Arborgen . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .29

LandMark Spatial Solutions . . . . . . . . . . . . . . . . . . . . . . . .19

Beach Timber Company Inc. . . . . . . . . . . . . . . . . . . . . . . .38

Lanigan & Associates . . . . . . . . . . . . . . . . . . . . . . . . . . . . .31

Blanton’s . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .19

Meeks’ Farm & Nursery . . . . . . . . . . . . . .Inside Front Cover

Canal Wood LLC. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .38

M & H Pinestraw . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .31

Cantrell Forest Products Inc. . . . . . . . . . . . . . . . . . . . . . . . .4

MorBark . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .38

Davis - Garvin . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .10

Outdoor Underwriters . . . . . . . . . . . . . . . . . . . . . . . . . . . .11

F2M . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .4

Plum Creek . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .5

Farm Credit Association . . . . . . . . . . . . . . . . . . . . . . . . . . .6

Prudential . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .11

Flint Equipment Company . . . . . . . . . . . . . . . . . . . . . . . .38

Quality Equipment & Parts Inc. . . . . . . . . . . . . . . . . . . . .27

Forest Resource Consultants . . . . . . . . . . . . . . . . . . . . . . .19

Smith, Gambrell & Russell . . . . . . . . . . . . . . . . . . . . . . . . .7

Forest Resource Services Inc. . . . . . . . . . . . . . . . . . . . . . . .38

UPC . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Back Cover

Forestar . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3

Weyerhaeuser . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .26

F&W Forestry Service . . . . . . . . . . . . . . . . . . . . . . . . . . . .32

Vulcan on Board Scales . . . . . . . . . . . . . . . . . . . . . . . . . . . .4

Gillis Brothers Inc. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .38

Yancey Brothers . . . . . . . . . . . . . . . . . . . . .Inside Back Cover

HEI . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .28

Georgia Forestry Today

Saving Our Forests… from Uncle Sam By Willard D. Thompson, J.D., LL.M. | Associate | J. James-Bates-Brannan-Grover-LLP

lmost 225 years ago, Benjamin Franklin observed that, “In this world nothing can be said to be certain, except death and taxes.” The fact that most Americans recognize that quotation—and ruefully agree—more than two centuries later confirms that taxation has only become a greater burden on citizens over the course of the nation’s history. Unfortunately, land and timber owners often bear more than their share of this burden because, after they have paid a lifetime of income taxes, their assets may be subjected to estate taxes at their death. Take, for example, John and Jane Jones, Georgia residents who own 525 acres—425 acres of timberland and 100 acres of pasture for their 200 head of cattle. Additionally, they have a home worth $225,000, a $1 million policy of insurance on John’s life, and equipment and other property worth another $200,000. Though they may consider their assets modest, assuming an average price of $2,000 per acre for their land, their combined taxable estate is worth over $2.5 million. Landowners like the Joneses are far more likely to owe estate taxes than other taxpayers, by a margin of over 38 percent. If landowners fail to plan for the transfer of their holdings to subsequent generations, their children may be forced to sell the family timberlands within nine months of a parent’s death in order to pay estate taxes. Forced liquidations can interfere with longstanding management plans and even result in counterproductive divisions of timberlands. However, with proper planning, landowners can 8

ensure that their timber holdings and other assets benefit their families for generations to come, instead of the federal government. With timber prices down and the current 2012 estate tax laws in effect, now is the time to consider both estate planning and asset protection planning. Each person who dies in 2012 can pass up to $5 million, called the Estate Tax Exemption, to younger generations without paying estate taxes. However, in 2013, the Estate Tax Exemption drops to $1 million under current federal tax law (see Figure 1). The decreased Estate Tax Exemption is particularly devastating to landowners because most people who have significant land and timber acreage will have estates in excess of $1 million. A person’s taxable estate includes all of the assets he owns at death, including land, timber, equipment, livestock, business interests, and even life insurance proceeds. Because many landowners do not realize that the federal government includes all types of assets in the calculation of a taxable estate, they may not even be aware that their heirs might face catastrophic estate taxes. Though John and Jane have never considered the size of their taxable estate, they would be shocked to learn the estate taxes their children would face. Their current wills leave everything outright to the surviving spouse, and after the death of the survivor of John and Jane, all of their assets would be divided equally among their three children. Based on this planning, if both John and Jane die in 2013, their children would pay almost $800,000 to the IRS from their estates. Estate taxes can be particularly problematic for surviving family members of land

and timber owners because of the inherent illiquidity of these assets. A person who is heavily invested in stocks could easily sell shares to quickly raise money, but there is no consistently ready market for land and timber. As evidenced by the wild swings of the past few years, land prices can fluctuate by twenty percent or more over a period of months. Timber prices periodically experience slumps that most seasoned landowners simply ‘wait out.’ Because estate taxes are due only nine months after a person’s death, heirs do not have the luxury of waiting for a depressed timber market to recover. Even worse, pre-merchantable timber may have significant value for estate tax purposes but may not be marketable for years to come. If Congress does not act before the end of the year, the estate tax rates will reach 55 percent of property in excess of $1 million in 2013. As a result, the estate of a landowner who held land and pre-merchantable timber worth $1 million and a home, equipment, livestock, and other assets worth another $500,000, would owe the federal government approximately $250,000. To avoid selling the family home or other personal assets, the landowner’s heirs would need to find a buyer for a significant portion of the timberland within a few months. Because the heirs would lack flexibility in timing the sales, they might be forced to accept a lower price for the timberland than they otherwise would expect. Fortunately, landowners can minimize, and often totally avoid, the impact of estate taxes on their families and their timber holdings. Just as a registered forester has the knowledge and experience to develop a land May | June 2012

Georgia Forestry Today

Figure 1

management plan and schedule thinning and timber harvests, an attorney who specializes in estate planning can develop an asset transition plan to maximize the value of the land and timber holdings that will be transferred to younger generations. Because each family is unique, there are no generic solutions for maintaining family wealth. However, an experienced estate planning attorney can provide creative solutions for any situation after getting to know the landowner and his family dynamics. A well crafted transition plan for timber lands will consider not only potential estate taxes but also the abilities and needs of the landowner’s spouse and children. Estate plans can be as simple or complex as needed to address a person’s concerns and accomplish his goals. Even basic planning, such as having an up-to-date will in place, can prevent or lessen the problems that often occur after a family member dies. If an individual dies without a will in Georgia, his surviving spouse receives at least one-third of his probate estate, and his children divide the remaining two-thirds equally. If the surviving spouse remarries and later dies without a will, her new husband receives one-third of her assets, including the land and other assets that she inherited from her first husband. At the new husband's death, those assets would go to his heirs, not to the wife’s children from her first marriage. A will can ensure that a landowner’s assets benefit his surviving spouse and then are 10

given to his children. Additionally, the landowner can protect his children from po-

tential creditors or divorced spouses by establishing simple trusts for their benefit. For landowners with larger holdings, a family partnership can preserve the family timber business and enable the landowner to name one person as the family decision maker to maximize the value of the timber lands while allowing all of the heirs to benefit financially from the income of those lands. For owners of both large and small timberlands, a welldesigned estate plan will prevent confusion among heirs and minimize the amount paid to the federal government. Luckily for their children, John and Jane decided to meet with an experienced estate planning attorney, who immediately recommended revising their wills to allow the surviving spouse to continue to benefit from all of their assets while sheltering $1 million of

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assets from estate taxes and ensuring that all of their assets ultimately are given to their children. This simple change lowered the taxes that their estates would owe in 2013 under current federal tax laws from $800,000 to $300,000. John and Jane decided to go beyond simply revising their wills to eliminating all estate taxes and creating a plan that specifies how their assets will be divided among their children so the children aren’t forced to negotiate who receives which assets after their parents’ deaths. In addition to revising their wills, John and Jane’s attorney recommended

creating a simple trust to shelter the $1 million of insurance on John’s life from estate taxes and a basic family partnership to allow their son who works full-time with John to make decisions about the timberland and cattle after John and Jane are deceased, while ensuring that all three children will receive the same amount from their parents' estates. Because John had been concerned about the possibility of a lawsuit if any of the people who gather pine straw on the timberland were injured, the attorney also showed him how a limited liability company could protect John and Jane’s other assets in the event

of a lawsuit. After completing their planning, John and Jane enjoyed knowing that all of the assets they had gathered through a lifetime of hard work would be passed to their children after their deaths and no estate taxes would be paid. Though Ben Franklin lamented the certainty of death and taxes, estate taxes can be decreased or avoided entirely with proper planning. The landowner who proactively obtains quality estate planning advice can listen to others complain about estate taxes while he smiles and recalls another famous Franklin quote that applies to taxes: “A penny saved is a penny earned.” v

Will Thompson, J.D., LL.M., is an associate in the Macon office of James-BatesBrannan-Grover-LLP. He joined the firm after graduating from the University of Georgia and Mercer University Law School and then earning his Master of Taxation at the University of Florida. Will can be contacted by phone at (478) 749-9903 or at wthompson@jamesbatesllp.com. Pam Flanders, CPA, MBA, is a paralegal in the Macon office of James-Bates-Brannan-Grover-LLP, and she joined the firm after completing her Master of Business Administration at Mercer University. All materials and examples presented in this article are for general information only and should not be acted upon without additional details and/or professional assistance.

Georgia Forestry Today

Forest Service Makes Musician Chuck Leavell an Honorary Ranger

huck Leavell’s conservation ethic, his forest advocacy, and his personal stewardship of Charlane Plantation near Macon, Georgia, were recognized on February 27 when the U.S. Forest Service proclaimed him an honorary forest ranger. During a ceremony at the Georgian Terrace Hotel in Atlanta, Leavell accepted the award in the presence of dozens of uniformed past and present forest rangers. Following the presentation, Leavell offered a musical tribute by performing his rendition of “Georgia On My Mind.” Leavell is one of the most sought-after pianists in modern music, playing keyboard with the Rolling Stones for 30 years. Today he was honored for another passion-conservation. “Trees and forests are the lifeblood of our country. They give us so much,” Leavell said. Leavell’s passion for forestry is as evident on his tree farm as it is in his other work—as author, spokesman and green entrepreneur. Today he spoke from his heart and from his life experiences, reflecting how “a conservation ethic crept its way into this rock-n-roll piano player.” “We have many challenges to keep our American forests healthy… and yet the forests have proven to be exceptionally resilient.” Leavell said. “It’s up to us to keep it

that way.” Forest Service Chief Tom Tidwell bestowed the honor and the symbolic forest ranger hat. Tidwell is a 34-year veteran of forestry as the leader of the U.S. Forest Service, where 193 million acres of public lands are managed for health, diversity, and productivity. “We are grateful to Chuck for using his platform as a world-famous musician to help spread the word about the importance of sustainable forest management,” Tidwell said. “When Chuck talks, people listen.” Leavell and his wife Rose Lane have studied conservation techniques here and abroad, constantly finding ways to improve their wildlife management and forest management. At home, their forestry practices have turned Charlane Plantation into what can be called a textbook tree farm, earning accolades from the Georgia Conservancy, the

National Arbor Day Foundation, and the National Tree Farm System. “We are all in this together, on public land and on private land. We are going to have to work together across borders and boundaries to protect the lands and waters that sustain us all. And Chuck Leavell understands that better than anyone,” Tidwell said. “People in this country do care about environmental issues, and they are looking for answers,” Leavell said, as he recounted the increasing popularity of mnn.com, a green news network he co-founded. The Web-based news service covers a broad spectrum of environmental issues and guides readers toward a more earth-friendly lifestyle. Leavell is very active in forestry and conservation issues, sitting on several boards and committees of conservation organizations. Over the years, Leavell has supported many conservation activities at the Forest Service. His book, Forever Green: The History and Hope of the American Forest, has been acclaimed by both the forestry and conservation communities. “It was only a couple of short weeks ago that Rose Lane and I had the distinct honor and pleasure to go to Los Angeles and to be a part of accepting a Lifetime Achievement Award at the Grammys for the Allman Brothers Band. But I can tell you,” Leavell said, “that this means every bit as much and even more to me today. I am sincere when I say that.” v

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May | June 2012

Message from the Director Dear GFT Reader, n our Georgia Forestry Commission intranet, we've been inviting employees to share the accomplishments they've realized over the past year that make them the most proud. Not surprisingly, we have amassed more than 12 pages of achievements our professionals say give them a significant sense of pride. Reading this list is an amazing experience in itself. Our reach has been wide and our impact has made a difference. It is gratifying to know that every moment, in every corner of the state, a member of the GFC team continues to provide first class customer service to the citizens of Georgia. It is even more notable to recall that the last year was filled with monumental challenges. From ongoing budget cuts and fewer personnel to managing yet another demanding, record-breaking wildfire and tornado season, our GFC team still found better, faster, and more effective and efficient ways to provide great service to our customers. Those specific improvements are at the heart of what our team is proud of, and some of the highlights are listed here: • An all time record breaking 1.7 million acres prescribe burned in Georgia. • A record increase of 50 percent in certified Firewise Communities, also largely due to the efforts of the GFC; for the first time, the South now leads the nation in the number of Community Wildland Fire Protection Plans. • An incredible 20,661 acres in enhanced wildland fuels management practices accomplished through the ARRA program. • GFC Law Enforcement investigated 216 wildfires with 118 determined to be arson, leading to 17 arrests. • Procuring and administering $17.4 mil-

Georgia Forestry Today

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lion in grants to supplement state funding and earning more than $2.6 million in incident business management revenues. The purchase of over $6.2 million in equipment (crawlers / trucks /trailers / radios) and the associated fabrication and installation of accessories (blades / beds /plows/water handling equipment /wiring). The development and implementation of numerous time saving automated systems, including a new and improved employee time management system / vendor payment system / federal funding system / grants program / labor allocation system / training systems.

Robert Farris •

•

• •

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An increase in genetic gains from pine seedlings grown at our Flint Nursery, with the average increase now more than 29 percent higher volume at rotation compared to unimproved stock. A 22 percent increase in service to companies exploring expansion and development in Georgia, with 84 companies assisted and 36 wood analysis projects completed. The development and implementation of a career paths program and opportunities including a forester technician

program and cross training program. Eighty-five GFC professionals in all positions throughout the state have now been trained in Lean Management Techniques and this year made business process improvements in Fire /Forester /Education reporting, prescribed fire scheduling, and After Action Reviews. GFC Facebook and twitter social media fans and followers increased to over 7,000, and we experienced impressive increases in media coverage. Our tremendous safety record, during a year in which numerous wildland firefighter fatalities were recorded across the country.

GFC professionals are all about doing the Right Things Right. So can you imagine what I'm personally most proud of? The opportunity and privilege to be a part of their team! Sincerely, Robert Farris v 13

GFC News GFC Forest Health professionals are hanging more than 500 specially-baited purple traps in ash trees statewide, in an effort to thwart the destructive emerald ash borer's (EAB) march into Georgia. According to Chip Bates, GFC Forest Health forester, the pest has now been detected in Tennessee, within 100 miles of Georgia's northern border. The EAB is less than a half inch in size, but can decimate mature ash trees within two years. The insect is often transported on firewood, so GFC professionals are focusing their early detection/rapid response effort on major interstates, including the I-75 and I-85 corridors. EAB has spread from Michigan into 14 other states and Canada. Researchers estimate that an expanding EAB infestation that warrants treatment, removal, and replacement of more than 17 million ash trees could cost $10.7 billion. e

Teamwork by the Georgia Forestry Commission, Georgia Forestry Association, and a group of major landowners has resulted in a greater understanding by Georgia's Environmental Protection division of silvicultural practices used by forest managers. Following a series of work sessions and a Dixon State Forest field day in which EPD officials toured coastal plains, pine forests, and wetlands from the air and on the ground, Georgia guidelines were clarified for pesticide general permits mandated by the U.S. Environmental Protection Agency. The new state guidelines make clear that pesticide general permits are only required for land (that contacts waters of the U.S.) in the amount of 8,960 acres or more per year, per landowner. The Georgia Forestry Commission expects few landowners will meet the annual threshold to require a permit under this new system. e

GFCâ&#x20AC;&#x2122;s district and units of the year were honored on the floor of the Georgia House of Representatives on March 19. Representatives from the Chattahoochee District, Decatur County Unit, and Coweta County Unit appeared before members of the House to be recognized for being named district and units of the year for their achievements throughout fiscal year 2011. Recipients of the annual GFC awards are chosen for their accomplishments in firebreak plowing, prescribed burning assistance, seedling sales, and customer service, among other aptitudes. e 14

May | June 2012

Speaking of TREES… HOW THE LORAX BOOSTED GEORGIA FORESTRY By WENDY BURNETT Reaching people and telling them about Georgia’s thriving forestry industry is what our job in public relations is all about. In fact, all of our forestry jobs relate to a positive public impression of our forests’ impact on—and benefit to —Georgia. Whether we’re working with customers, participating in community events, or talking with acquaintances at the drug store or friends at church, we are the face of forestry. That’s why we at the Georgia Forestry Commission became extremely excited when the opportunity arose to reach a unique audience on behalf of Georgia’s forests. In late 2011, the National Association of State Foresters circulated a memo about the upcoming release of a film adaptation of Dr. Seuss’ classic tale, The Lorax. The memo stated that the movie could be used as a way to promote sustainable forestry practices and offered a few suggested talking points. It went on to explain that the U.S. Forest Service was partnering with Universal Pictures, the movie’s distributor, to release a series of public service announcements emphasizing the value of forests through the Ad Council. While no unified campaign to capitalize on the movie was planned, our wheels were definitely turning.

GFC professionals provided movie-goers with complimentary tree seedlings, literature, and the friendly face of Georgia forestry at the Lorax premier. Georgia Forestry Today

How might we reach the eager audiences who would go see the movie? How could we get Georgia’s positive forestry story communicated during the weeks when publicity about the movie would be widespread? (With Taylor Swift, Zac Efron, and Danny DeVito in leading roles, ‘buzz’ was a solid probability!)

But what about those ‘axes that hack’? The line from the book that still resonated in my mind, however, was, “Grow a forest. Protect it from axes that hack. Then the Lorax and all of his friends may come back.” Wouldn’t that message make us look like the bad guys? We bought a copy of the book, started talking, and allowed the wheels to keep on turning. In early February, a Roswell movie theatre expressed interest in ordering GFC seedlings for a promotion it was planning for the release of The Lorax. Aha! Things began to click. Perhaps this was the platform we needed to share our positive forestry message, by proactively engaging audiences, rather than waiting for them to see and hear a potentially negative forestry message and then shake their fingers at us next time they saw a harvesting operation. We also studied another children’s book, Truax, written by Terri Birkett, an active member of the hardwood flooring industry. Birkett’s book presented a more balanced approach to Lorax themes, saying, “Thirty some years ago, (just this past May), we had half the trees that are growing today. We’ve worked really hard to manage our trees—to keep lots of them growing and free from disease.”

GFC director Robert Farris saw the potential for the project right away. “We rarely have enough of a heads-up about potential negative forestry messages in television shows or in movies to prepare to take a proactive stance,” he said. “As ideas began to form around us actually leveraging a big Hollywood movie to get a positive forestry message out, enthusiasm soared within our agency.” Our thought now was to put a real live seedling in the hands of Lorax fans; to take that unique opportunity to remind them that here in Georgia, the trees do speak! Their voices echo positive sentiments about clean air, clean water, abundant products, and more than 108,000 jobs for Georgia’s citizens. We began reaching out to theatres and theatre chains. The interest was positive. But had we bitten off more than we could chew? Packaging and distributing questions had to be answered, and quickly.

Now it was on to logistics. Fortunately, the GFC team of professionals was ready to launch into action. Reforestation Chief Russ Pohl, already busy with the last weeks of lifting season, would arrange for packing crews, seedlings, and packaging supplies. Field Operations Director Rick Hatten would coordinate seedling pickups and distribution with GFC’s various districts across the state. And our public relations team was devising a plan for spreading the news, internally with GFC employees 16

and externally with the public. “We’d never done anything like this before,” said Russ Pohl. "Usually we package seedlings in bundles of at least 50. This time they’d be put into groups of three. And I knew we couldn’t cover the costs under our own budget.” Financial concerns were remedied when we shared the idea with two of our closest partners, the Georgia Forestry Association and the Georgia Forest Foundation. Each organization volunteered to contribute $2,500 to cover the cost of the loblolly pine seedlings and packaging supplies. “It sounded good, and I knew our folks would rise to the occasion,” said Rick Hatten of the promotion that would dispatch uniformed GFC employees to movie theatres statewide. “I wanted to make sure they’d have all the supplies needed to do a professional

GFC's deborah Breedlove, Amanda Bourgeois, and Kristyn Moore bag tree seeds that were placed in state park geocaching sites. The Georgia Forestry Commission's fun with The Lorax didn’t end at the movie theatre. In early March, the GFC also collaborated with the Georgia Department of Natural Resources to stock 43 state park geocaching locations with 15 packs each of loblolly pine seeds. Geocaching is the popular recreational activity of hunting for and finding hidden objects by using hand-held GPS units and coordinates posted on a Web site. “We thought partnering the State Parks with the Forestry Commission was a great idea,” said Kim Hatcher, Public Affairs Coordinator for DNR's Georgia State Parks & Historic Sites. “We often describe our geocaching program as the perfect blend of technology, trails, and trees, so this was a natural fit.” A team of GFC volunteers packed the seeds in individual bags, which were placed in parks throughout the state. Logbooks were located with each cache so that finders could record comments about their experiences. “Too many kids grow up without spending time in their forests,” added Hatcher, “so we're hopeful that The Lorax and geocaching will get them interested in playing outdoors. And hopefully they'll plant the seeds they found and feel a sense of pride when trees begin to sprout.”

May | June 2012

We also designed the planting information tags that would be tied to each seedling. On one side, instructions gave seedling recipients step-by-step guidelines for planting their seedling. On the other side, in homage to the lyrical style of Lorax author, Theodore Seuss Geisel, GFC writer, Stasia Kelly, penned a custom poem:

Several television stations covered GFC's seedling giveaway promotion at theatres statewide. job—the literature, signage, tables, that sort of thing.” As those logistics were finalized, the publicity effort began in earnest. Two weeks prior to the movie release, we started teasing the promotion on GFC’s social media outlets, Facebook and twitter. Press releases were readied for dispatch. We reached out to radio and television stations to gauge interest in coverage of the event and prepromotion opportunities via morning shows, on which anchors often ‘talk up’ local happenings.

The forests in Georgia grow wide and grow strong from hilltops to seashore, their birds are in song. They're managed by people who care for the trees which filter our water and clean air to breathe. We grow trees for paper and lumber and more. They shade us in summer in yards we adore. our forests are healthy because we are strict for every tree taken we plant at least six! For camping or hunting or hiking, they call our forests are vital to one and to all. Let's keep them intact forever, for good. For all our tomorrows, let's do what we should!

At last...‘L-day’ arrives! On the morning of Friday, March 2, as GFC volunteers were pressing their uniforms and packing their supplies, prominent Atlanta morning television programs were showcasing the GFC/Lorax event along with the GFC seedlings. Throughout the day, several radio stations broadcast from theatres across the state. In addition, the Georgia Farm Monitor, which had been covering the process beginning on packing day at the Flint River Nursery, continued

Free seedlings and a great movie brought wide smiles to GFC Director Robert Farris and two happy Lorax fans. Georgia Forestry Today

filming at a Macon theatre, capturing patrons’ enthusiasm as they exited the film. In total, 45 theatres took part, as did 174 GFC employees, who truly made the entire promotion a whopping success. Staff members tagged seedlings, set up display tables and signs, passed out literature about forestry, distributed the seedlings, and, most importantly, engaged people in personal conversations about Georgia forestry. “The kids were pumped up to get those seedlings after the movie,” said Byron Haire, Assistant District Manager for GFC’s Ogeechee District, who staffed the Frank Theatre in Savannah. “They were very interested in what we were doing, and we had a lot of good opportunities to talk about Georgia’s trees.” GFC’s team of Lorax volunteers all gave similar reports. Children enjoyed their seedling gifts and proved their creative nature by turning them into swords, hats, and upper lip ‘tree-staches!’ Parents were appreciative that their children were taking home a fun, educational gift that carried the message of sustainability. Many photos and positive reviews were posted to GFC's Facebook page. We hope,

too, that recipients will check out the Web site listed on the planting tag, americangrove.org. The site was founded by GFC’s Sustainable Community Forestry Program and has become a national resource for those who wish to connect with others by uploading pictures and stories about their trees. “Our goal for this project was to educate mainstream audiences about Georgia’s abundant, healthy forests and all the benefits they provide,” explained Farris. “Not only did we have personal interactions with people at the movie theatres, but we reached tens of thousands more in media exposure surrounding the main event. We’re all extremely proud of this venture, and we consider it a mission accomplished.” If you haven’t seen the movie yet, I urge you to do so. It is truly fun for all ages and it communicates a healthy message with which we can all relate. We’re proud that our GFC team was able to echo that message through individual encounters and a souvenir that will keep on ‘speaking for the trees,’ for decades to come. v

2012 GeorGia Forestry association annual conFerence and Forestry expo July 7-9, The Westin Savannah Harbor Golf Resort and Spa Contact: Judy Couch, Director of Events, judy@gfagrow.org, (478) 992-8110 Visit gfagrow.org and click on the Annual Conference link under Upcoming Events on the right-hand side for schedule of events, speakers, sponsors, exhibitors, registration info, and more! GFA has applied for five Continuing Education Credit Hours

May | June 2012

Georgia Forestry Today

May | June 2012

Catty Behavior ~ Camera Project Catches the Real Life of Cats By Warnell School of Forestry and Natural Resources

hunt can be very destructive. Some of the hunter cats were killing wildlife five times per week. One owner discovered that her cat killed two birds in her yard in one day. Green lizards called anoles are the most common cat prey in Athens, followed by mammals, invertebrates and then birds. Four out of 55 cats were ‘cheating’ on their owners, meaning they would go to another person’s house and get all the perks of being their pet, including petting and food. In one instance, Loyd said, “they were putting this cat on the phone with people.”No two cats were alike. Some were very active and explored, while others never strayed far from home. “You’d be surprised how much time some cats spend on the porch waiting for their owners to come home,” Loyd said. Loyd has finished analyzing the videos and is now doing a statistical analysis of the different behaviors and events that were caught on video. The team is specifically interested in any interactions cats had with other wildlife and any risky behavior or situations the cat encountered, such as running across a road or coming across other strange cats. “One thing I saw cats doing that I didn’t expect was them eating and drinking things away from home, like going down into storm drains and drinking runoff,” Loyd said. v

Georgia Forestry Today

hen Kerrie Ann Loyd started watching the video footage cat owners handed over, she saw some surprising behavior captured by the collar cameras. She also saw some not-so-surprising behavior. There were cats who spent a lot of time unsuccessfully stalking birds and lizards. And some who were quite good at hunting down prey. There were lazy cats. Active cats. Cats who explored the neighborhood, and cats that never left their yard. Proof, Loyd said, that felines are just unpredictable. “You can’t lump them together and say this is what cats are doing outdoors,” she said. The ‘kitty cams’ project has definitely proved to be interesting. Assistant Professor Sonia Hernandez first approached National Geographic in 2008 with her idea of attaching cameras to cat collars in light of recent public controversy over the potential negative effects of cats on native wildlife. Previous studies on cat predation were limited because researchers could only estimate how many animals were killed by cats because the felines don’t always bring their prey back home where owners see them. By recording up to 12 hours of footage, this new technology helped fill gaps in predation research. “We were hoping that with direct observations we could better identify and quantify the types of wildlife cats were harassing or depredating, but also learn more about how owned, free-roaming cats spend their days and what risks they might encounter,” Hernandez said. National Geographic, which may produce a documentary using this research, redesigned existing ‘critter cams’ to fit the kitty cams project. The cats’ owners downloaded the footage each night to a portable hard drive that they eventually turned over to Hernandez and Loyd, a graduate student. Researchers ended up with 55 felines with enough footage to analyze, all in the Athens area, ranging from urban to rural cats. On average, the cats were outside six hours per day, and they recorded about seven to ten days of footage for each cat. Some of the results: The video footage captured just 39 predation events, showing that a minority of owned cats are hunting, although those that do

Georgia Forestry Association End of Session Capitol Forestry Report By Steve McWilliams | President | Georgia Forestry Association The 2012 session of the Georgia General Assembly was gaveled down near midnight on March 29, bringing to a close one of the shortest sessions in recent memory, but one of the most favorable for Georgia’s forestry community and agriculture in general. Tax ‘reform’ worth the wait for ag, forestry, and manufacturers By far, the most important development for forestry is the passage of House Bill 386, the details of which were sent to GFA’s e-mail list last week. While the principal sponsor of the legislation, Representative Mickey Channell, R-Greensboro, acknowledged that the bill does not accomplish complete tax reform, it nevertheless marks a significant beginning to a tax reform process that he pointed out is likely to continue. The legislation will phase out over four years the state and local sales tax on energy used in manufacturing processes, though local governments are given the authority to levy an excise tax to recoup their three percent portion of the seven percent combined state and local sales tax. While initially county commissioners may agree to impose such an excise tax, subsequent recovery of the local sales tax will have to be achieved by referendum. State and local sales taxes for forestry and agriculture inputs are broadened by including equipment parts and energy used in the production of an agricultural product and certain other inputs which can be found on page 38 of the bill. Notably, unlike in the case of manufacturers, the forestry and agriculture sales tax exemptions on inputs do not include a phase-in period nor do counties have an option to regain their three percent portion through an excise tax. 22

before denying CUVA. The Senate added amendments that require that assessors give reasonable notice to landowners before coming onto their property and moves from 25 back to the original ten acres the amount of property for which additional information may be required by assessors from landowners seeking CUVA enrollment. The House later agreed to the Senate changes which sent HB 916 to Governor Nathan Deal where it awaits his signature. GFA is grateful to the bill's principal sponsor, Representative David Knight, R-Griffin, and to Senator John Bulloch, R-Ochlocknee, who handled the bill in the Senate.

Unfortunately, HB 386 also addresses the state’s conservation tax credit program by making it somewhat more difficult to qualify for the tax credits for conservation easements. It also places limits on the transferability of tax credits, a feature that was only recently added to the tax credit program (see Part III on page 21 of the bill). Late changes in CUVA bill good for small timberland owners The Georgia Forestry Association’s legislation to amend Conservation Use Valuation Assessment (CUVA) - HB 916 - passed overwhelmingly in both chambers, but not before the Senate tacked on amendments that will be appreciated by many of Georgia’s small forest landowners. As the bill left the House, where it originated, it contained provisions to: (1) eliminate a county’s authority to adopt an ordinance requiring a minimum of 25 acres to enroll in CUVA; (2) allow a county to require additional information to be submitted to tax assessors to demonstrate CUVA eligibility on property up to 25 acres; (3) allow up to 50 contiguous acres to be added to an existing CUVA covenant, and (4) require an onsite ‘visual’ evaluation by the tax assessor

Bad venue provision corrected GFA supported the passage of House Bill 865, The Georgia Motor Common Carrier Act of 2012. HB 865, a bill to transfer regulation of motor carriers from the Public Service Commission to the Department of Public Safety-Motor Carrier Division, served as a vehicle to address a significant change to long-standing venue rules affecting carriers of agricultural products. In 2011, the legislature changed the venue rules for suits involving haulers of agricultural products by classifying them as common carriers. This meant that venue for court cases for claims against haulers of agricultural products would reside in the county where the cause of action arose. With the passage of HB 865, companies engaged in the hauling of agricultural products are no longer considered ‘common carriers,’ so venue for any cause of action will reside in the county where the company maintains its registered office. Expedited EPD permit process provided by SB 427 Senator Ross Tolleson, R-Perry, championed Senate Bill 427 which requires the Georgia Environmental Protection Division to establish terms for real time tracking of environMay | June 2012

mental permits issued to businesses by the regulatory agency. The bill passed on the session’s final day and now needs only the Governor’s signature to become law. SB 427 provides that an environmental permit may be expedited by applicants who pay a fee for this service. EPD’s new Director, Jud Turner, testified in favor of the legislation before House and Senate Natural Resources committees. Apart from these highlights, your legisla-

tive team, including former State Representative Richard Royal, R-Camilla, dealt with a broad range of other issues during the session, most of which never made it to the floor or did not clear but one chamber. GFA thanks fellow members of the Coalition for a Competitive Georgia for successfully pushing the tax reform provisions that will benefit GFA members and many others. These organizations include: Georgia Mining Association, Georgia Farm Bureau, Georgia Agribusiness

Council, Georgia Manufacturers Association, Georgia Paper & Forest Products Association, Georgia Poultry Federation, and the Georgia Chemistry Council. Please feel free to contact me on any matter of interest to you—and thanks for your support when called on this session. You made a difference! Steve McWilliams can be reached at (478) 992-8110 or steve@gfagrow.org. v

HB 386 - Tax Reform, a Victory for Forestry and Others By Steve McWilliams | President | Georgia Forestry Association On March 22, Governor Nathan Deal lauded the passage of the tax reform legislation (HB 386). The bill will undoubtedly have several implications for Georgia manufacturers and the forestry industry in the future. The state sales tax on energy used in manufacturing featured in the bill was among the many incentives that lured Caterpillar's new manufacturing plant in Athens, Georgia. At least with respect to the energy sales tax paid by manufacturers, Georgia will no longer be at a competitive disadvantage when it comes to attracting new jobs and investments. Arguably, the exemption could even help retain existing jobs for some manufacturers. "This package is good news," Governor Deal said. "It means our state is more competitive and is a state where we can grow jobs." HB 386, which passed by over-

Georgia Forestry Today

whelming margins in both the House and the Senate, provides for a 4-year phase in of the energy sales tax exemption. The bill provides a mechanism for local governments to retain the local option sales tax components (as an excise tax). In order to do so, the bill requires that the county or city to take affirmative action to do so by using a local referendum. This is a major victory for manufacturers, the mining industry, the poultry industry and agricultural and forestry-related industries. Also important to the forestry community, the legislation maintains all of the sales tax exemptions on agricultural and forestry inputs, such as fertilizer, pesticides, fuel used for irrigation, etc. The legislation will also broaden the sales tax exemptions for all other agriculture inputs, such as farm equipment parts, implements, farm use equipment, and it will establish a sales tax exemption on diesel, gasoline and other energy used in agricultural production or processing starting January 1, 2013. Unfortunately for forest and farm conservation, HB 386 places some limi-

tations on qualifying for the conservation tax credit program when placing property in a conservation easement. Eligibility has been tightened, limitations have been placed of the amount of tax credits available in some instances, and the transferability option has also been limited. Even so, at one point it was feared that the fate of the conservation tax program could have been much worse. On a cautionary note, there are undoubtedly going to be many questions raised concerning the implementation of HB 386. Many of these questions will have no final answer until the Department of Revenue completes its writing of the rules associated with the reforms, a mammoth task given the staff and resource limitations of the department and the complexity of the legislation. The Georgia Forestry Association will follow the rulemaking process as carefully as we did with the legislation to be sure that the most favorable regulatory treatment is contained in the rules that will guide implementation and enforcement of those aspects of the bill that impact GFA members. v

Redbreast bream have a bright red underside and are fairly common in clean , small streams and some ponds. They prefer crickets and worms, but will also hit small lures like beetle spins and spinners. 24

May | June 2012

Author John Trussell caught this nice stringer of shellcrackers and bluegills from a middle Georgia farm pond, while they were bedding in June last year. All fish were caught on a 1/16 ounce yellow beetle spin lure. Photo by author.

small

By John Trussell

Ponds

for great bream fishing

A simple Styrofoam cork might just be the most fascinating object in the fishing world. n the store shelf it’s just a piece of cheap plastic with a gaudy orange ring around its midsection, certainly not much to look at. But put it on fishing line, add a small weight, a hook, and a small piece of bait and suddenly it is transformed into an almost magical object! It has the hypnotic ability to transfix the attention of any good fisherman as it attempts to relay the information as to what's going on below the surface of the water. As it Georgia Forestry Today

slowly moves, you have to wonder, “Is that a fish pulling it, or just the wind?” If it sets up and starts to sink, you wonder, “Is that a turtle, a small fish, or perhaps the new world record bream!” Part of the excitement is that you just never know what is going to pull on your line! As Forrest Gump says, like is like a box of chocolates, and you never know what you’re going to get! 25

There are many places to watch a cork sink, but my favorite place is a small farm pond. I have done my share of large reservoir and river fishing, and enjoyed it all, but for good success and peace and quiet, it’s hard to beat a farm pond. No jet skis, no racing boats to disturb the tranquil day, just the bright sun and the blue sky to lift your spirits. You don’t even need a lot of equipment since a small jon boat with a paddle will get you around; but a quiet electric motor sure gets my vote as one of the niftiest inventions of the last 100 years. Although a cane pole will get the job done in small areas, like fishing off a lake bank, an inexpensive rod and reel outfit, such as a Zebco 33, is a world leading fish catcher, especially for live bait/cork fishing. To cast small lures, such as a 1/16 ounce beetle spin or mepp’s spinner, I prefer a small Shakespeare or Shimano open face reel as they offer less casting friction to the line and allow you to cast lightweight lures effectively. Team these outfits up with four to six pound line, and you are set for bream fishing. For bass and catfish fishing, where bigger fish can be expected, use a heavier spinning outfit loaded with your favorite 14 pound test line. I prefer spider wire in the 6/20 size, which means it casts like a six pound line, which is good, but has a 20 breaking strength should you tangle with a big fish. Nothing worse than to hang onto a big fish and have your line break—a major bummer! Now with fishing equipment in hand, let’s go after three of Georgia’s most popular bream species. I recently covered bluegill bream, so we will look at three other species of fish that you may encounter in a small pond that are loads of fun to catch: the red-

Red eared sunfish, or shell crackers as they are commonly called, are a favorite small pond fish. The male on top, has a bright orange ear flap with dark green coloring. The female, at bottom, is lighter colored with more yellow on the belly. breast bream, the red-ear bream, and the warmouth bream. The redbreast is one of our most colorful bream and can survive in a variety of environmental conditions, such as headwater streams to coastal plain rivers and lakes. They prefer flowing water and are most often found associated with stumps or logs in mainstream habitats, but they can exist in impoundments. Spawning generally occurs in May and June in Georgia. The full moon of May is the ‘traditional’ time of the peak spawning season. Spawning occurs over sandy or gravel bottoms in lakes, ponds, streams, and rivers.

When spawning in rivers, this species tends to do so in faster flowing water than other sunfishes. The nest consists of a circular depression on the bottom that is lined with pebbles. Most often it is associated with some type of cover and is in the main channel of the stream. Occasionally, redbreast sunfish will occupy the nests of other species. They do not have community nests like other bream species. Males guard the eggs until hatching and are continually fanning the nest to increase oxygen levels and remove siltation. Sexual maturity is achieved in the second year, and females can lay up to 14,000 eggs. Most redbreast live to an age of

May | June 2012

three or four years. Similar to most sunfish, redbreast sunfish are sight feeders and capture food either by lying in wait and making a sudden lunge or by actively foraging along the bottom. Preferred food items of redbreast sunfish include aquatic insects, small crustaceans, and fish. They most often feed in the middle of the water column. They are often associated with a particular haunt, such as a submerged tree, rock, or overhanging bank. The current Georgia state record is one pound, eleven ounces and was caught by Emory Walden in a Coweta County Pond on April 16, 1998. Red eared sunfish often utilize snails as a major food item, hence the common name ‘shellcracker.’ Additionally, insect larvae and small crustaceans may also be found in their diet. They can be caught on worms and crickets or small beetle spins. The species is usually found near the bottom in warm water with little current and abundant aquatic vegetation. Redears normally reach sexual maturity by the end of their second year. They spawn during the warm months of late spring and early summer—and in deeper water than most other sunfish, congregating in spawning ‘beds.’ Nests are saucer-shaped depressions in gravel or silt and are sometimes so close they almost touch. There are usually one or two peaks of activity during spawning season and they

often spawn earlier than other bream. For example, I found shellcrackers in early March spawning in a Cochran pond and quickly caught about 20, but I only kept a couple for photos and the frying pan. The state record shellcracker weighed four pounds, two ounces and was caught by Pat Lawrence in a Richmond County pond on June 6, 1995. Another bream that is often found in small ponds is the warmouth. I have a soft

Georgia Forestry Today

spot in my heart for these fish because I pulled in a lot of them as a youngster from the small stream behind my house, and they were strong fighters. Warmouth are quite secretive. They seek cover in rocky banks, stumps, weeds, or near other large objects, where they can hide and wait for food. They are sight feeders. When in breeding condition, the male’s eyes turn red. Warmouth hybridize (crossbreed) with bluegill and green sunfish. They can survive in polluted, low oxygenated waters where other sunfish cannot. Warmouth are often confused with rock bass. The difference between the two is in the anal fin: warmouth have three spines on the anal fin ray, and rock bass have six spines. Lakes, ponds, swamps, and quiet areas of streams with muddy bottoms and vegetation are preferred habitat for the warmouth. They are also known by more colorful local names such as redeye, goggle-eye, red-eyed bream, stump knocker, mudgapper, molly, rock bass, open mouth, weed bass, wood bass, strawberry ‘perch,’ and mud bass. Because warmouth hit hard and are easily caught, they are popular with some anglers. They are good to eat when caught in clean water, but because they are bottom-feeders like catfish, the flesh can have a strong flavor. The state record weighed two pounds, six ounces and was caught by Carlton Roberts on May 4, 1974. Have you pulled in a potential state record fish and turned it loose or maybe put it into a frying pan? Oops! Here's the basics so you don't make the same mistake twice! Applications for Freshwater Fish State Records must be submitted within 90 days of the catch. To qualify as a new Freshwater Fish State Record, the fish must weigh at least one ounce more than the existing record. Any catch which matches the weight of an existing record, or that exceeds the record by less than an ounce, will be considered a tie. Anglers can view a current list of Freshwater Fish State Records by going to gofishgeorgia.com or by contacting a Wildlife Resources Division, Fisheries Office for additional information. Now, Let's go fishing! v 27

Plenty of Room for Trees: Study Finds Empty Urban Areas Ideal for Carbon Storage By Warnell School of Forestry and Natural Resources

s bad as its air quality is, Atlanta’s smog could be worse. Researchers have found that 1.2 million metric tons of carbon dioxide are stored in millions of trees that make up its urban forest. Urban forests are a great way to implement carbon sequestration programs. And a recent study conducted by Drs. Jacek

Siry, Pete Bettinger, and Krista Merry found that there is a substantial area of urban land that can be planted with trees and help reduce atmospheric concentrations of greenhouse gases. More than 150,000 acres are in or near 15 cities in the Piedmont region of the southern U.S. alone. Should the U.S. develop a sustainable and efficient urban forest

Helping Grow Your Future

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carbon credit trading program, knowing where to plant trees will be invaluable. Their research indicates that should those empty acres be used for forest carbon sequestration, it could potentially remove substantial amounts of carbon dioxide from the atmosphere. Although forest carbon credit programs around the world have been evolving slowly due to unfavorable regulations, carbon trading remains a viable method of reducing greenhouse gases while also offering a potential revenue stream for cities selling the credits. In an effort to mitigate greenhouse gases, several broad initiatives have been put forth around the world and in the U.S., including an emissions trading program that turns carbon credits into an international commodity. With carbon credits, companies and people can pay to be allowed to emit carbon dioxide. However, carbon credits and carbon markets—formalized by initiatives like the Kyoto Protocol and European Union’s Greenhouse Gas Emission Trading Scheme—are riddled with roadblocks and problems. The U.S. never signed onto the Kyoto Protocol, and although there is no national cap on carbon emissions, the Environmental Protection Agency is still required to do something on this issue. Distracted by a poor economy, public support for carbon markets is waning. As urban development continues to encroach upon existing forestland, it will lead to increased carbon emissions. Already, nearly 20 percent of Georgia forestland is located within metro areas. But it also shows that urban forests could be key to carbon sequestration. Implementing an emissions trading program would be a good way to set standards for urban forest carbon sequestration.v May | June 2012

Georgia Forestry Today

Watch Those Ad Valorem Taxes! By Jason Little & David Foil | Forest Resource Consultants Inc.

hrough the real estate bubble of the last decade, most ad valorem tax assessments on real property increased. In many cases, these increases were significant and often resulted in higher tax bills for property owners and increased tax revenues for most counties. However, that real estate bubble has burst, and property values are declining. In addition, recent changes to the law have strengthened Georgia citizens’ ability to contest and appeal their real property assessments. As an owner of real property in Georgia, you have always had the right to appeal a property’s assessed value. While this fundamental right has not

changed, the rules and regulations regarding appeals changed on June 4, 2010, when the Governor signed Senate Bill 346 into law. In this article, we have summarized the new property tax appeal procedures and highlighted the major changes from previous regulations. In order to gain the best understanding of the current regulations, the former regulations should first be addressed. Previously, the Board of Tax Assessors (BOA) in any given county was only required to send assessment notices to property owners when there was a revision to the previous year’s assessed value (county-wide revaluation, etc.). Property owners could only initiate the appeal process by filing a Property Tax Return before either March 1 or April 1, depending on the county. If the deadline passed, property owners had no further recourse for appealing property values that calendar year. This all changed with SB 346.

Now, the BOA is required to send annual assessment notices to all property owners of real property by July 1. Furthermore, the new law has given property owners two ways to initiate appeal of assessed property values by i) filing a Property Tax Return (as before) or ii) by waiting for their annual assessment notice and appeal thereafter. In summary, every owner will receive an assessment notice every year, and the time allowed to initiate an appeal is much longer. Filing a Property Tax Return If property owners wish to initiate the appeal process prior to receiving their annual assessment notice, they may simply file a Property Tax Return with either the county tax commissioner or county board of assessors in their county. Specific information by county on where to file a return can be found online at https://etax.dor.ga.gov/PTD/ county/index.aspx. The taxpayer must complete a PT-50R form, and the appropriate county officials must receive this form between January 1 and April 1. This form can be printed directly from the Georgia Department of Revenue’s Web site. After considering the Property Tax Return, the BOA is required to send an initial assessment notice that may or may not reflect a revised value. If you are in agreement with the assessment, your work is done; if not, you must then go through the appeal process as outlined below.

May | June 2012

Filing a Property Tax Appeal The second option is to simply wait to receive your annual assessment notice from your County BOA, which must be mailed by July 1. You then have a 45-day period from the date the notice is mailed to file an appeal. A written appeal is filed initially with the BOA. In that initial written dispute, property owners must specify grounds for the appeal (uniformity, value, taxability, etc.) and choose one of three available methods of appeal. The three methods of appeal are i) Board of Equalization, ii) Hearing Officer, or iii) Arbitration. Once the BOA receives your appeal, they have two options: amend or not amend. If the BOA does not amend the initial appeal, it is automatically forwarded on based on the property owner’s chosen method of appeal. If the BOA amends the assessed value, they return an amended Assessment Notice. If the property owner agrees with the amended value, the work is done; if not, property owners may appeal the amended assessment within 30 days. If the property owner does appeal the amended value, it is automatically forwarded on based on the property owner’s original chosen method of appeal. Below is a general summary of the three available methods of appeal.

Appeal to the County Board of Equalization Once the Board of Equalization (BOE) receives an appeal from the BOA, a hearing is scheduled and conducted with the BOE. The property owner is notified in writing of the BOE hearing date. The property owner and/or authorized agent may appear to present their case. The BOE must render a decision at the conclusion of the hearing and notify the property owner and BOA in writing. Either party may appeal the BOE’s decision to Superior Court within 30 days. Appeal to a Hearing Officer: If the real property is valued at $1,000,000 or greater and is not subject to homestead exemption, then the taxpayer may appeal to a Hearing Officer. This officer must be a state certified general real property or state certified residential real property appraiser. The Georgia Real Estate Commissioner and the Georgia Real Estate Appraiser Board must have approved he/she as a Hearing Officer as well. Either party may appeal the Hearing Officer’s decision to the Superior Court within 30 days. Appeal to an Arbitrator An appeal of value may be filed to Arbitra-

tion by filing your appeal with the BOA within 45 days of the date of the notice. The BOA must notify the taxpayer of the receipt of the arbitration appeal within ten days. The taxpayer must submit a certified appraisal of the subject property within 45 days of the filing of the notice of appeal, which the BOA may accept or reject. If the taxpayer’s appraisal is accepted, the work is done; if it is rejected, the BOA must certify the appeal to the county clerk of superior court for arbitration. The judge authorizes the arbitration, selects an arbitrator, and a hearing is scheduled within 30 days. The arbitrator will issue a decision at the conclusion of the hearing, which is final and may not be appealed further. The losing party is responsible for the clerk of the superior court’s fees as well as the arbitrator’s fees and costs. Conclusion There are now two ways to initiate the ad valorem tax appeal process. Each method has pros and cons and carries varying degrees of risk and cost. However, property owners who understand the rules and are willing to work within the system may be able to save considerably on their ad valorem taxes.v

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Wildﬁre Danger in Georgia Firewise Tips Help Georgia Residents Reduce eir Homes’ Risk from Wildﬁre By Michele Steinberg | Firewise Communities Program Manager, NFPA

eorgia fire and forestry professionals are on high alert for a potentially harsh wildfire season due to the drought conditions that have plagued most of southeast Georgia over the past year. Georgia averages over 8,000 wildfires annually with an average size of four-to-five acres per fire, though fires can be much larger. In fact, three major fires in 2011—the HoneyPrairie Complex Fire, the Race Pond Fire and the Sweat Farm fire—had major impacts on people and property in Georgia. Predictions indicate that 2012 may see as many or more fires given the dry conditions. But thanks to the outreach efforts of the Georgia Forestry Commission and its partners, many local residents have already taken steps to reduce their wildfire risk. Using proven principles for wildfire safety, 20 Georgia communities have participated for several years in the national Firewise Communities/USA® Recognition Program, which emphasizes community involvement and helps residents learn how to do their part to keep their homes and property safer from wildfire. Georgia communities using Firewise principles to become safer range from subdivisions like Trahlyta Estates in the North Georgia mountains to Jekyll Island on the southern coast. A list of all Georgia Firewise recognized sites can be found on the Firewise Web site. The Firewise program provides a number of resources to help residents get started on wildfire safety mitigation activities. Complimentary brochures, booklets, pamphlets, videos, and much more can be found on the ‘information and resources’ page of the Web site and ordered online through the Firewise catalog. Wildfire doesn’t have to burn everything in its path. In fact, cleaning your property of debris and maintaining your landscaping are important first steps. Below are additional actions you can take to reduce the risk of your home and property becoming fuel for a wildfire: 32

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Clear leaves and other debris from gutters, eaves, porches, and decks. This prevents embers from igniting your home.

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Create a ‘fire free’ area within five feet of the home, using non-flammable landscaping materials such as rocks, pavers and/or high-moisture content annuals and perennials.

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Remove dead vegetation from under your deck and within ten feet from the house.

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Remove flammable materials (firewood stacks, small propane canisters, dry vegetation) within 30 feet of your home's foundation and outbuildings, including garages and sheds. If it can catch fire, don't let it touch your house, deck or porch.

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If you have trees on your property, prune so the lowest branches are six to ten feet from the ground.

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Don't let debris and lawn cuttings linger. Dispose of these items quickly to reduce fuel for fire.

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When planting, choose slow-growing, carefully placed shrubs and trees so the area can be more easily maintained.

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Landscape with native and less-flammable plants. Your state forestry agency or county extension office can provide plant information. Firewise landscaping and plants list are also available on the Firewise Web site.

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Keep your lawn hydrated and maintained. Dry grass and shrubs are fuel for wildfire.

About Firewise The Firewise Communities Program encourages local solutions for wildfire safety by involving homeowners, community leaders, planners, developers, firefighters, and others in creating fire-adapted communities— places where people and property are safer from the risk of brush, grass, and forest fires. Firewise is a program of the National Fire Protection Association (NFPA) and co-sponsored by the USDA Forest Service, the US Department of the Interior, and the National Association of State Foresters. About the National Fire Protection Association (NFPA) NFPA is a worldwide leader in fire, electrical, building, and life safety. The mission of the international nonprofit organization founded in 1896 is to reduce the worldwide burden of fire and other hazards on the quality of life by providing and advocating consensus codes and standards, research, training, and education. Visit NFPA’s Web site at www.nfpa.org for more information.v

Learn more about how to keep your family safe and reduce your home's risk for wildfire damage at www.firewise.org. May | June 2012

Invading Pests Target Georgia Trees

The Georgia Forestry Commission is launching a major offensive against two destructive pests that have the potential to decimate significant portions of our state’s healthy forestland. Custom traps are being hung throughout the state to detect and respond to possible incoming infestations of emerald ash borers and gypsy moths. “Emerald ash borers have been found as close as 55 miles from the north Georgia border in Tennessee,” said Chip Bates, forest health coordinator with the Georgia Forestry Commission. “Since the late 1990s, these tiny insects have been spreading through 15 states from Michigan southeastward and they’ve caused tree mortality in the billions of dollars. They are a serious threat to Georgia’s beautiful forests.” The Georgia Forestry Commission is working with several partners to hang some 800 special, purple traps statewide to aid in early detection and rapid response to any emerald ash borer activity. The cooperative effort includes the Georgia Department of Agriculture, the University of Georgia’s Warnell School of Forestry and Natural Resources, Trees Atlanta, and U.S. Department of Agriculture Animal Plant Health Inspection Service. The small, green insects are drawn to the traps because they contain a beetle pheromone and an ash tree scent. Emerald ash borers are capable of killing an ash tree in as few as two years and they are transported primarily by Georgia Forestry Today

By Georgia Forestry Commission

humans, who inadvertently move them on firewood or on vehicles. For this reason, Bates said traps are being positioned near major transportation corridors, including Interstates 75, 85, and 95. They are also being hung in state and federal parks, campgrounds, and metro Atlanta, among other locations statewide. Special, smaller traps are also being hung to capture gypsy moths, another destructive pest that targets hardwood trees, especially oaks. During epidemic population levels, entire forests can be stripped of their leaves, and several years of defoliation can lead to tree mortality. Trees stressed by environmental factors such as drought can be particularly hard hit by defoliation. Past outbreaks in White, Fannin, and Rockdale Counties were success-

fully eradicated, and while there are no known infestations currently in Georgia, the threat is always present. “The impact of emerald ash borer or gypsy moth infestations would be felt by everyone in Georgia,” said Bates. “Homeowners, timber growers, and wildlife managers would not only face huge expenses for removing diseased trees, but the visual fallout can be truly shocking. We can all help by never transporting firewood from the wood's origin and by washing down any vehicle that's traveling from a potentially infested area." Information about the emerald ash borer and gypsy moth, including photographs and detailed detection information, can be found at gatrees.org or your local office of the Georgia Forestry Commission. v 33

State Bar Hearing to Consider Timber Contracts As “Unauthorized Practice of Law”

hearing has been scheduled in Savannah on June 1 by the State Bar of Georgia's Standing Committee on the Unlicensed Practice of Law to consider whether a forestry consultant is engaging in the unauthorized practice of law when he utilizes standard, or form, contracts in timber sales. The Georgia Forestry Association on May 1 submitted comments to the Committee which state the Association’s position that “a consulting forester, as an agent of the landowner, does not violate the statutory pro-

visions related to the unlicensed practice of law in the State of Georgia by providing the landowner client with a form contract for the sale of timber.” GFA noted in its comments that timber sales contracts are largely standardized across the industry and that form contracts are readily available to timberland owners without the use of an attorney. The Association’s comments contend that, should the Committee rule against the use of standardized contracts by consulting foresters, the effect “would not result in greater protection of the consumer, but rather a limitation of the market choices

available to the consumer and an increase in the transactions costs incurred by the consumer.” Legal services are readily available to any landowner who may desire them, but the requirement for a third party to be involved in timber sales would only decrease the efficiency of the timber transaction market. The June 1 hearing will be held at 12:30 pm at the Savannah International Trade & Convention Center. Comments may be submitted prior to the hearing to UPL Advisory Opinions, State Bar of Georgia, Suite 100, 104 Marietta Street NW, Atlanta, Georgia 30303. v

Cogongrass Continues to Spread rough Georgia

e Georgia Forestry Commission is urging landowners to spend time searching for cogongrass, an invasive plant species noted for its circular growth pattern. e GFC has identiﬁed 618 known cogongrass infestations in 51 counties, most of which are in the south

and west portions of the state, up from 352 infestations in 38 counties in 2010. According to the GFC, 130 new spots were discovered in 2011, including first-time detections in Atkinson, Bulloch, Chattahoochee, Terrell and Ware counties. The first detection of cogongrass in Lowndes County was reported in 2012. Native to Asia, cogongrass spreads through windblown seeds

identified by the appropriate state or federal authority. If you think you have cogongrass on your land, please contact your state department of agriculture or USDAAPHIS office. For more information of cogongrass ecology and control, visit www.cogongrass.org. v

Cogongrass (Imperata cylindrica) is an aggressive invader of natural and disturbed areas throughout the Southeast. It disrupts ecosystem functions, reduces wildlife habitat, decreases tree seedling growth and establishment success, and alters fire regimes and intensity. Recognizing the presence of cogongrass is necessary before beginning any management activities. While other species may look similar, cogongrass has a unique combination of characteristics that make field identification possible. This field guide describes and illustrates these characteristics and compares them to other grass species common found in similar habitats. Easy-to-

and underground creeping rhizomes. It forms exclusive colonies which displace native vegetation. Visit gatrees.org/forest-management and click on the Forest Health link for more information about cogongrass and links to forms used to report infestations or contact a GFC regional forest health specialist. v

understand terminology is used when possible, and definitions for technical terms are provided below. Cogongrass is a Federal Noxious Weed and any infestation must be

Citation Evans, C.W., D.J. Moorhead, C.T. Bargeron, and G.K. Douce. 2006. Field Guide to the Identification of Cogongrass: With comparisons to other commonly found grass species in the Southeast. The University of Georgia Bugwood Network, Tifton Georgia, BW2006-04. 20 p.

May | June 2012

Advancing Georgia’s Leaders in Agriculture By College of Agricultural and Environmental Sciences | University of Georgia

n agricultural leadership program in Georgia is scheduled to launch in the fall of 2012 at the University of Georgia’s College of Agricultural and Environmental Sciences. The Advancing Georgia’s Leaders in Agriculture (AGLA) program is designed to develop individuals within agriculture and natural resources to become more effective spokespeople for their industry, establish strong allegiances across the state and nation to work together on issues, and further develop their personal and professional leadership development skills and abilities. Director of the leadership program, Rochelle Strickland, is a faculty member within the Department of Agricultural Leadership, Education, and Communication and has a strong interest in adult leadership development, specifically within the agricultural industry. Prior to coming to UGA, Strickland worked with the Wedgworth Leadership Institute for Agriculture and Natural Resources at the University of Florida and focused her research on the outcomes

and impacts of similar programs. Strickland also manages and facilitates a national leadership program for faculty within the landgrant university system. From these experiences, Strickland is basing the program model upon the successful and effective models used throughout the U.S. in states such as Oklahoma, Kentucky, and Washington, just to name a few. Similar to many of the other state programs, the UGA program will include a national and international study trip along with in-state travel throughout Georgia and consist of a two-year period for each class. The applications for the first class will open in mid-May. Participants will be selected through a nomination, application, and interview process. Nominations can be made by individuals from within the state of Georgia that are involved in Georgia’s agriculture and natural resources industries. AGLA will begin accepting nominations and applications for the first class through July 2012. “Advancing Georgia’s Leaders in Agriculture is an opportunity to bring together

individuals from across the state of Georgia to continue their growth as leaders, provide them with a stronger understanding of issues, and assist them in becoming more effective advocates for the agricultural industry as we are faced with new challenges each day,” said Strickland. The class will consist of approximately 25-30 diverse individuals to establish a stronger, more in-depth level of discussion, perspective, and expertise. The 22-month long program will consist of approximately 50 days and utilize over 300 expert speakers, discussion panels, tours, and other adult learning methods to enhance the participant’s experience. The locations and topics of the program will be based upon the current issues surrounding Georgia’s agriculture and natural resources industries, such as water, immigration, and regulation. For more information or to become a supporter of AGLA, please contact Program Director, Dr. Rochelle Strickland at rstrick@uga.edu or (706) 542-1204 or visit the program Web site at http://agla.caes.uga.edu. v

Georgia Environmental Protection Division Open Burning Ban Begins May 1 for 54 Counties By Georgiaair.org

eginning May 1 and ending September 30, EPD’s open burning ban will be in effect for 54 Georgia counties. The open burning ban is not new. It began in 1996 with the 13-county metro Atlanta area and has been in effect for the current area since 2005. The open burning ban prohibits citizens and businesses from burning yard and landclearing debris. This rule is in addition to the year-round state ban on the burning of household garbage. EPD is reminding citizens that these Georgia Forestry Today

rules are in place for a reason—and the reason is health. Besides the obvious effects of smoke on the human body such as watery eyes, smoke from fires contains chemicals and pollutants that negatively impact a person’s health. Burning yard waste releases nitrogen oxides and particle pollution into the air. Both pollutants contribute to lung and heart disease. People, particularly children, are more apt to be outdoors during May through September. It is during this time that ozone and particle pollution are generally higher than the other parts of year.

Particle pollution is made up of extremely small particles that can increase the risk of a heart attack. In the summer, nitrogen oxides combine with fumes from fuels, paints, and vegetation to form ground-level ozone. Ground-level ozone can cause inflammation to the lungs. Burning household garbage, which is banned year-round in Georgia, releases even more dangerous pollution. The good news is that our monitoring data shows that the air quality in Georgia is improving. “We are working hard to improve air quality in Georgia,” says James A. Capp, 35

Georgia EPD Air Protection Branch Chief. “This success is confirmation that the clean air programs we have in place in Georgia, including the open burning ban, are working.” The Clean Air Act requires U.S. EPA to periodically review the current air quality standards to ensure that they are still protective of public health. Last fall, EPA announced that they would move forward with implementation of a more stringent standard for ground level ozone. All areas of the state are currently in compliance with this standard except for Atlanta. Therefore, rules such as the open burning ban are just as important as ever for ensuring that Georgians have clean air to breathe. Some actions, such as campfires and agricultural activities, are exempt. Citizens can access more information on the open

burning ban by going to EPD’s Air Protection Branch Web site atwww.georgiaair.org and clicking on the open burning flame or by calling the EPD District Office in their area (phone numbers listed below). Small businesses can obtain help and information by calling EPD’s Small Business Environmental Assistance Program toll-free at 1877-427-6255. Counties included in the ban and the appropriate EPD District Office phone numbers follow: • Metro Atlanta District Office: 404-3622671 Carroll, Clayton, Coweta, DeKalb, Douglas, Fayette, Fulton, Gwinnett, Heard, Henry, Rockdale, Spalding counties •

Northeast District Office (Athens):

706-369-6376 Banks, Barrow, Butts, Clarke, Hall, Jackson, Jasper, Madison, Morgan, Newton, Oconee, Putnam, Walton counties •

Northeast District Office (Augusta): 706-792-7744 Columbia, Richmond counties

•

West Central District Office: 478-7516612 Bibb, Crawford, Houston, Jones, Lamar, Monroe, Peach, Pike, Twiggs, Upson, Meriwether, Troup counties

•

Mountain District Office: 770-387-4900 Bartow, Catoosa, Chattooga, Cherokee, Cobb, Dawson, Floyd, Forsyth, Gordon, Haralson, Lumpkin, Paulding, Pickens, Polk, Walker counties v

USDA Partners with Canada to Increase Use of Agroforestry Practices by Landowners

n April 17, Agriculture Secretary Tom Vilsack announced a cooperative partnership with the U.S. Department of Agriculture and Canada’s Department of Agriculture and Agri-Food that will promote agroforestry to help landowners improve water quality, control soil erosion and boost their agriculture production. “We support agroforestry as a land management approach because it helps landowners achieve certain natural resource goals, such as clean water and productive soils,” said Vilsack. “But it does much more. Clean water is a precious natural resource, and America’s economic success is directly related to a continu-

By USDA ous and abundant supply of clean water.” The Memorandum of Understanding establishing the cooperative partnership will allow USDA’s National Agroforestry Center—jointly sponsored by the U.S. Forest Service and the Natural Resources Conservation Service—and Canada’s Agri-Environment Service Branch’s Agroforestry Development Centre to collaborate on research and development, including the advancement of agroforestry science and tools for climate change mitigation and adaptation in temperate North America. The two centers will also support the Global Research Alliance on Agriculture Greenhouse Gases, of which both countries

are members. Information will be shared with landowners, managers, and natural resource professionals. “Canada and the U.S. have a strong relationship with regards to many aspects of the agricultural sector,” said Canada’s Agriculture Minister Gerry Ritz. “I’m pleased that we can now add agroforestry to that growing list, as agroforestry is an area that is not only good for the environment, but also for our farmers’ bottom lines.” Deputy Secretary Kathleen Merrigan signed the agreement on behalf of USDA and Deputy Minister John Knubley signed on behalf of Canada’s Department of Agriculture and Agri-Food. v

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May | June 2012

Agroforestry and Wildlife Field Day Slated for Griffin

and is a valuable resource and provides immense benefits to humans and to wildlife. Landowners, farmers or sportsmen who wish to increase the value and benefits of the land they own, hunt, or manage should make plans to attend the 2012 Agroforestry and Wildlife Field Day on Thursday, September 20, 2012, at the University of Georgia campus in Griffin, Georgia. On this day, federal and state government agency officials and private business representatives will gather together to present this unique educational event to attendees. The field day includes management recommendations and real-life technique demonstrations. More than 25 topics will

By growinggeorgia.com be showcased, including: • Wildlife Opening Management • Pond Management • Management for Wild Turkeys, Doves, Quail (each separate topics) • Selling and Marketing Timber • Prescribed Burning • Cost Share Assistance Programs • GPS/GIS Use in Managing Land • Invasive Insects, Disease, and Plants Attendees will shuttle between field day topic sites via tram and will receive a take-home booklet with in-depth topic and speaker information. Registration is $25 prior to September 3, 2012, ($35 after) and includes lunch. Pre-registrants will receive an Agroforestry & Wildlife Field Day ball cap.

See Web site for more details. www.caes.uga.edu/events/awfd/index.html for more information. Special note: CEU credits are available for several fields. See Web site for more details. This event is sponsored by the University of Georgia College of Agricultural and Environmental Sciences and Warnell School of Forest and Natural Resources, Georgia Forestry Commission, Georgia DNRWildlife Resources Division, USDA Natural Resources Conservation Service, Fort Valley State University, and Abraham Baldwin Agricultural College (ABAC). v

Forestry Calendar May 30 - June 1 2012 National Conference of Private Forest Landowners Ponte Vedra Beach, Florida Sawgrass Marriott Ponte Vedra Beach Resort & Spa

June 18-22 Georgia Teacher Conservation Workshop Charlie Elliott Wildlife Center Contact: Carla Rapp, Director of

Forestry Education, GFA 478-992-8110 or carla@gfagrow.org

July 7-9 Georgia Forestry Association Annual Conference Savannah, Georgia The Westin Savannah Harbor Golf Resort and Spa Registration Deadline: June 6 Contact: Judy Couch, Director of Events, GFA

September 12 Prescribed Fire Certification Tifton, Georgia Rural Development Center Contact: Renae Woods 229-386-5993

September 20 2012 Agroforestry & Wildlife Field Day Griffin, Georgia For more information, see our news section on page 36

October 3-4 2012 Forest Landowners Association Advocacy Day October 3-4 2012 Gaylord National Resort & Convention Center Washington, DC

Charlie Elliott Wildlife Center

Georgia Forestry Today

If you have a forestry event you’d like to see on our calendar, please contact Alva Hopkins at ahopkins@a4inc.com with the subject line ‘Calendar Event.’

GEORGIA FORESTRY TODAY DIRECTORY OF PRODUCTS & SERVICES

BEACH TIMBER COMPANY INC. 128 Beach Timber Road Alma, Ga 31510 Office: (912) 632-2800 Gary Strickland Foresters We Buy Wood! Owner bchtimco@accessatc.net Available

FOREST RESOURCE SERVICES INC.

Buyers of Land and Timber in Georgia and the South Canal Wood LLC 601 North Belair Square, Suite 21 Evans, Georgia 30809 Phone: (800) 833-8178 E-mail: dollars4trees@canalwood.com

Specializing in Land and Timber Management & Sales

BOBBY D. BROWN Registered Forester GA Number: 2164 Licensed Realtor GA Number: 165520 20364 GA Hwy #3 Thomasville, GA 31792

(229) 227-1919 brown@ftrealty.com

May | June 2012

Georgia Forestry Today