Title: Florida forest steward
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Title: Florida forest steward
Physical Description: Serial
Language: English
Creator: Institute of Food and Agricultural Sciences, University of Florida
Publisher: Institute of Food and Agricultural Sciences, University of Florida
Place of Publication: Gainesville, Fla.
Publication Date: Fall/Winter 2008
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Bibliographic ID: UF00090040
Volume ID: VID00050
Source Institution: University of Florida
Holding Location: University of Florida
Rights Management: All rights reserved by the source institution and holding location.

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The Florida Forest Steward

A Quarterly Newsletter for Florida Landowners and Resource Professionals


Volume 15, No. 3


Fall Winter 2008


In this issue:
* Perspectives on Florida's Forest Stewardship
Program
* American Tree Farm System Receives Endorsement
by International Program
* Glen Harris Selected as National Tree Farm
Inspector of the Year
* Greg Dunn, Service Forester of the Year
* Operation Oak 2008-2009 Free Oaks!
* Corrections on Comments in Last Issue
* Congratulations Certified Forest Stewards and Tree
Farmers
* Timber Tax Tips for 2008
* Prescribed Fire Workshop Series Announcement
* Timber Price Update
* Events Calendar


Ii.I:


w


Over 90 people participated in the
Stewardship Tour at Bud and Karen Turner's
property in Okaloosa County. Thanks to all
involved for making this tour a success!
(Photo by Bob Stobaugh, NRCS)


UNIVERSITY of
UF FLORIDA
IFAS


Perspectives on Florida's
Forest Stewardship Program
By Chris Wynn, Florida Fish and
Wildlife Conservation Commission

Today is yesterday futurer. The
Florida Forest Stewardship Program
was created by the Division of
Forestry in 1991 and has been helping
private landowners manage multiple
natural resources ever since. A great
deal of gratitude is owed to personnel
from several different agencies who
helped form the program 18 years ago
as well as the many agency staff,
consultants and landowners who
helped shape it to what it is today.

Florida's Forest Stewardship Program
is recognized nationally and best
known for bringing resource
professionals together from different
agencies to deliver top-notch technical
assistance to landowners who wish to
wisely manage their property's
multiple natural resources. Over 2,640
landowners have received a
Stewardship management plan specific
to their property with site specific
recommendations derived from
multiple experts. These plans have
provided resource management
guidance for more than 750,000 acres.




CSF,
SFI'









To date, 234 of these landowners have
been certified through the Stewardship
Program, and received recognition for
significant conservation accomplishments
on more than 85,000 acres.

Thousands of landowners have been
educated through various workshops and
field days held across the state using
Stewardship funds and local matching
funds. During past workshops, we have
had opportunities to learn from both
landowners and resource professionals and
have fostered life-long working
relationships. One of the greatest benefits
of the Stewardship Program involves the
relationship between the agencies
delivering the program. The Stewardship
Program has driven the Division of
Forestry (DOF), Fish and Wildlife
Conservation Commission (FWC) and
University of Florida IFAS to
communicate much more effectively while
sharing expertise about multiple resource
conservation.

Despite these accomplishments, the
Stewardship Program is struggling to deal
with Federal funding cuts. These cuts
have forced DOF to reduce the technical
assistance funding to FWC. Funds that
paid FWC biologists in the past have been
cut in half, thus reducing the amount of
biologist time available to assist foresters
and landowners. These cuts are not the
choice of DOF or FWC, and neither
agency thinks the cuts are good so we will
continue to work together to overcome
these setbacks.

Tomorrow is today'sfuture. I had a
chance to fly up the coast from Tampa to
Tallahassee on a clear day last week. With
a birds-eye view out the window I found
myself gazing over the landscape. I love
the broad perspective of a window seat at
30,000. I spotted a plume of smoke from


what I hoped was a prescribed burn on
a Stewardship property. I saw a field
filled with cows, possibly owned by a
certified Florida Steward. I saw huge
sections of land completely forested,
maybe recommended through a
Stewardship plan. From the air, seeing
the matrix of different land uses and
habitats that make up Florida is
incredible. It's also eye-opening to the
fact that all Floridians benefit from
private land conservation efforts. To
insure these benefits, we owe private
landowners more than we can
currently give them and recognize the
need to seek additional resources and
methods of assistance.

In these economically-tight times it is
increasingly important to better
document Stewardship Program
accomplishments while looking for
ways to "do more with less." We,
your program administrators, will be
seeking new efficiencies and sources
of funding to enhance the Stewardship
program. We (DOF and FWC) will
jointly be exploring new partnerships
with additional agencies to leverage
support for the Stewardship Program
and improve landowner assistance.

We are considering changing the name
of this newsletter to reflect the broader
meaning of stewardship (management
of multiple resources) and to help
recruit additional readers and stewards.

It is important that everyone involved
(foresters, biologists, consultants, and
landowners) with the Stewardship
Program be understanding of our
financial limitations and more willing
than ever to work together to make
sure existing partnerships and future
accomplishments continue. Thank you
for taking the time to read this article;









for caring about the future of the
Stewardship Program; and providing any
constructive thoughts you might have.

American Tree Farm System
Endorsed by the International
Programme for the Endorsement
of Forest Certification Schemes
By Bob Simpson, American Forest
Foundation

Family forest owners in the U.S., who own
nearly two-thirds of the country's
forestlands, are applauding the
international approval of the American
Tree Farm System (ATFS) by the
Programme for the Endorsement of Forest
Certification schemes (PEFC). PEFC is an
international, independent, non-profit,
non-governmental organization, founded
in 1999 which promotes sustainably
managed forests through independent third
party certification. Sponsored by the
American Forest Foundation, ATFS is the
oldest and largest forest conservation,
certification, and advocacy program in the
United States.

Family forest landowners welcomed the
endorsement by PEFC for certifying
sustainably produced wood, a step that
will open the door to new green markets
for wood that is sustainably produced on
their land. The Geneva-based PEFC made
the announcement after a 14-month
rigorous review designed to provide
assurance to purchasers that certified wood
and paper products are in fact produced
from sustainably managed forests.

Forest landowners who voluntarily
commit the extra time and expense to
produce wood sustainably under the ATFS
system will now qualify for access to the
international markets that they never had
before. Traditional markets for U.S. wood
have been shrinking as more foreign wood


gains control into those markets, and
this endorsement may help U.S.
growers.

Only about 10 percent of the global
wood market currently comes through
forest certification systems. Now with
ATFS, PEFC has 500 million certified
acres. At this size and growing rapidly,
PEFC is by far the largest global
program for certifying sustainable
forests. Canada, Norway, Finland,
Spain, Brazil, the Malaysian Republic,
and many other European countries are
among those with PEFC-approved
forest certification systems. This is the
second such approval for the U.S.,
with the first being the Sustainable
Forestry Initiative.

For more information contact Bob
Simpson, Senior Vice President,
American Forest Foundation at (202)
463-2458 or
bsimpson@forestfoundation.org.

Glen Harris Selected as
National Tree Farm Inspector
of the Year
By Phil Gornicki, Florida Forestry
Association

Glen Harris (Smurfit-Stone Container
Enterprise, Starke, Florida) has been
selected by the American Tree Farm
System as the 2008 National
Outstanding Tree Farm Inspector of
the Year. This prestigious award was
presented to Glen during the National
Tree Farmer Convention, held in
Portland, Oregon on October 16-18.
Glen has been involved in the Tree
Farm Program for approximately 20
years. He is an active member of the
Florida Tree Farm Committee, and has
been a Florida District Chairman for
the past two years. Glen is very









enthusiastic about all things "Tree Farm"
and a devoted believer in the program.
When Florida decided to renew its
commitment to the Tree Farm program a
few years ago, Glen was one of the key
individuals that made the effort work. It is
not possible to overstate Glen's value to
our Tree Farm program in Florida. Glen
was selected as Florida's 2007 Florida
Tree Farm Inspector of the Year. His Tree
Farm district is always very efficient in
completing its required yearly inspections
early. The Florida Tree Farm Committee's
only concern is trying to replace him when
he decides to retire!

Glen, center in photo below, recently took
on (with his usual enthusiasm) the task of
erecting specially constructed, over-sized
Tree Farm signs in strategic high-visibility
locations in this state. These signs are of
4' x 4' and 8' x 8' size. Glen first scopes
out prime sites for the signs, meets with
the tree farmer, and helps in the sign
installation (which in the case of the 8'
sign is no easy task). Glen takes the time
to promote Tree Farm whenever he can,
"l oh ac Arir;n" lmlrr;Aa'o animal frroetr.-


"teachers tour" (to introduce educators
to forest management), civic group
presentations, Arbor Day programs
and various fairs and festivals.




I Ad




IAI







Greg Dunn (above), Service
Forester of the Year
By JeffDoran, Florida Forestry
Association

Answering the call for public
assistance is required of every Florida
Division of Forestry Forester, but
doing so successfully in an area over
1,000 square miles is no small feat.
Greg Dunn, County Forester for St.
Johns and Flagler Counties, has done
just that for the past ten years, and his
hard work has earned him the Florida
Forestry Association's 2008 Service
Forester of the Year Award.

His knowledge of landowner needs
and forestry issues has made him a
tremendous asset to his community,
and is often sought out for all types of
forestry advice. Dunn has taken the
lead in educating landowners of the
potential benefits of sequestering
carbon and earning valuable "carbon
credits" on private forestlands. He
works very closely with local









government officials to assure that
"greenbelt" land appraisal is being applied
correctly and equitably to the landowners
he works with.

In addition, Dunn was instrumental in
helping secure a conservation easement on
a 5,500 acre tract for a landowner who
wanted to insure that her land would
always be protected. Greg is also a
certified Tree Farm inspector, and works
with many small and large landowners in
enrolling their forests in the American
Tree Farm System and Forest Stewardship
Program.

Forester Dunn recognizes the serious
nature of fire management issues in his
area, and has assisted many landowners
obtain fire mitigation grants to help reduce
hazardous accumulations of forest fuels
through prescribed burning and mowing.
He has also served for several years as an
information officer on one of Florida's
incident management teams, and serves a
local "point of contact" for fires in St.
Johns County.

The Service Forester of the Year Award is
presented to Florida government foresters
who work beyond the call of duty to
promote forestry and to serve forest
landowners through their activities.
Congratulations Greg!



Operation Oak 2008-09
By Brian M. Zielinski, National Wild
Turkey Federation

The National Wild Turkey Federation's
(NWTF) Operation Oak program is
dedicated to restoring and creating oak
habitat throughout the southeast. Last year
alone, this program provided over 10,000
oak trees for planting on private lands
throughout Florida.


The NWTF has once again shown its
commitment to this program in Florida
and will have 15,000 trees available to
private landowners, including white
oak, live oak, swamp chestnut oak,
cherry bark oak, and persimmon. All
trees will be shipped to pre-
determined, centralized locations
within the panhandle and peninsular,
FL for pick up in February 2009. A
minimum request of 100 trees will be
required, in addition to membership to
the NWTF.

The NWTF will send a letter to all
interested landowners with an
application form attached and
completed applications must be
received no later than December 15,
2008 to be considered for the program.

If you are interested in participating in
this program for 2008-09, please
contact Brian M. Zielinski, NWTF
Regional Biologist, (386) 804-6691 or
bzielinskinwtf@(hotmail.com to be
placed on the mailing list. Thank You!


Corrections Related to Ad
Valorem Taxation in the Last
Issue
By Chris Demers, Editor

The article on family forests in the last
issue of the Forest Steward prompted
some interesting and helpful feedback
about this and related issues.
Regarding the information on ad
valorem taxation on page 5 of that
issue, some of the information about
recently passed and pending legislation
was incorrect or incomplete.

Regarding House Bill 909, the purpose
of this legislation, according to a










summary of the language on the Florida
House of Representatives Web
site, was to clarify factors that property
appraisers must consider in deriving just
valuation. It was stated in the newsletter
article, and in other sources where this
information was derived, that the Bill
"eliminates a property appraiser's
presumption of correctness when an
appraisal is contested." However, there is
nothing in the legislation that explicitly
does this. As is the case in most
legislation some language may be subject
to interpretation, and this concept has been
spread out of an interpretation, not the
language itself. It was also stated that the
Bill "provides that no minimum acreage
be required to qualify for the greenbelt
agricultural assessment." This is false
only in that there has never been a
minimum acreage requirement to begin
with.

Regarding Amendment 4, to be voted on
the upcoming general election, the details
would be determined in the final
legislation, if that Amendment passes.
That said, the article, and other sources,
stated that landowners who place their
land in a perpetual conservation easement
will be exempt from property taxes.
Whether or not this will be a complete
exemption is subject to determination by
the final legislation, if the measure is
passed. Also this Amendment creates a
new classification of current use for lands
used for conservation purposes. It is not
equal to agricultural classification. The
rate at which conservation lands would be
taxed is again subject to determination by
the final legislation, if approved.


Congratulations Certified
Forest Stewards and
Tree Farmers!


3LU;LL I-UllLUCISUll II)
with Adam Parden,


u1lUlUCW DylU iL)J
with Johnny Sabo,
Calhoun County
Vr I


Ill. 1 !..i I I. 1I I louncl y u naliio Ilk),
Mike Mathis, Patricia Gilmore and
Holmes County Mike Mathis,
Holmes County


Samuel Sparling (R) with Brian Cobble,
Suwannee County


Not Shown:


Bill Bryan, Forest Steward,
Marion County

Grady Hartzog, Tree Farmer,
Gilchrist County

Grace Jones, Tree Farmer,
Gilchrist County

Hal Lynch, Tree Farmer,
Lafayette County

Manning Miller, Forest Steward,
Liberty County

Dr. Earnest Nicolitz, Forest Steward,
Gilchrist County

Steve and Kitty Quina, Forest Stewards
(recertified), Gilchrist County

William Roberts, Tree Farmer,
Gilchrist County

Jerry and Kathie Wallmeyer,
Forest Stewards, Lafayette County








COOPERATIVE FORESTRY
TECHNOLOGY UPDATE
1720 Peachtree Road NW, Atlanta, GA 30309


U.S. Department of Agriculture
Forest Service
Southern Region


Tax Tips for Forest Landowners for the 2008 Tax Year
by Linda Wang, Forest Taxation Specialist
and John L. Greene, Research Forester, Sonalhern Research Station


This bulletin summarizes key federal income tax provisions for
forestland owners, foresters, loggers, forest product businesses,
and tax practitioners. It is current as of October 1, 2008, and
supersedes Management Bulletin R8-MB 130. Consult your
tax and legal professionals for advice on your particular tax
situation.

Timber Sales

If you have held standing timber for over 12 months, income
from the sale or disposal of the timber generally qualifies as a
long-term capital gain. This is an advantage since, among other
reasons, long-term capital gains are taxed at lower rates than
ordinary income and are not subject to self-employment tax.
Short-term capital gains are taxed at the same rates as ordinary
income. For most individual forestland owners, the tax rate for
long-term capital gains is 15%. From 2008-2010, however, a
special 0% rate applies to long-term capital gains which, when
added to your ordinary income fit under the ceiling for the 15%
bracket for ordinary income ($32,550 for single taxpayers,
$65,100 for married taxpayers filing jointly). Also, income
from timber which a C corporation has held for more than 15
years is subject to a 15% capital gains tax rate, effective one
year beginning on May 22, 2008.

Example 1. In 2008 you sold 200 tons of pine sawtimber out
of a total of 1,000 tons on your entire tract for $8,000. Your
basis for the entire tract is $10,000 and your sale expenses
were $900. Your depletion unit is $10/ton ($10,000 1,000
tons). Your taxable gain is $5,100 ($8,000 (200 tons x $10/
ton) $900).

If you sell cut timber, only the gain from appreciation of the
standing timber can qualify as a capital gain; the value added
by cutting and hauling the timber is ordinary income. Further,
you only can treat the value of the standing timber as a long-
term capital gain if you have a an IRC section 631(a) election
in effect. Make the election on Form T, Part II.

Investors report timber income on Form 1040, Sched. D, and
active business owners report it on Form 4797. If you claim a
depletion deduction, sell timber lump-sum under section 631
(b), or make or use a 631(a) election, you also must file Form
T; the form is available at http://www.irs.gov/pub/irs-pdf/
ft.pdf. Partnerships and LLCs file Form 1065, Sched. K and
K-1. S corporations report it on Form 1120S, Sched. K and K-
1, and C corporations on Form 1120.

If you receive payments from the sale or disposal of timber in
2 or more years, you can use the installment method to spread
the income and the tax on it over the years you receive


payments. Report an installment sale first on Form 6252, and
then the amount can be carried over either to Form 4797 or
Sched. D of Form 1040.

Timber Management Expenses

If you manage your forestland for profit as an investment or a
trade or business you can deduct ordinary and necessary timber
management expenses. These include timber cruises, fees paid a
consulting forester, brush control, protecting the forest from fire,
insects and disease, tools of short useful life, precommercial thin-
ning, timber stand improvement, hired labor, and mid-rotation
fertilization. Costs associated with reforestation, including super-
vision by a forester and brush control, are subject to the refores-
tation deduction and amortization provisions (see below). Costs
associated with a timber sale, including a pre-sale timber cruise,
are deductible from the sale proceeds. Property taxes and interest
paid also are currently deductible, but you may elect to capitalize
them if doing so provides a tax benefit. Car and truck expense
related to timber activities also may be deducted using either the
standard mileage allowance (50.5 cents per mile for 2008) or the
actual expenses (including depreciation if you own the vehicle).

For investors, property taxes are fully deductible in the Taxes
You Paid section of Form 1040, Sched. A. Other management
expenses, however, must be reported in the Job Expenses and
Certain Miscellaneous Deductions section, where they are com-
bined with other such deductions and only the amount that ex-
ceeds 2% of your adjusted gross income is deducted. Active
business owners deduct all management expenses, including
property taxes and interest paid, on Form 1040, Sched. C. Man-
agement deductions may be disallowed unless you can substanti-
ate them. This makes it important to keep supporting records
such as sales slips, receipts, invoices, canceled checks, and mile-
age records and have them on hand for an IRS examination or
audit.

Forest Planting Cost

You can deduct outright the first $10,000 per year ($5,000 per
year for married couples filing separately) of reforestation ex-
penses per qualified timber property and amortize (deduct) any
additional amount over 8 years. These provisions apply both to
the cost of establishing a plantation and practices to encourage
natural regeneration.

Example 2. You planted pine seedlings in 2008 at a cost of
$6,000. You can deduct all $6,000 outright because it is less than
$10,000. Investors take the deduction on the front of Form 1040,
as an adjustment to income; material participants take it on Form
1040, Sched. C or F (if you qualify as a farmer).


October 2008 Management Bulletin R8-MB 132


October 2008


Management Bulletin R8-MB 132






If the planting cost had been $14,000, you only could deduct
$10,000 outright. But you could take an amortization deduction
for 1/14th of the remaining $4,000 ($287) on your tax return for
2008, 1/7th ($571) on your returns for 2009 through 2014, and the
last 1/14th on your return for 2015. Elect to amortize and show
your deductions on Form 4562, Part VI.

Depreciation and the First-Year Expensing

You may take annual depreciation deductions to recover your in-
vestment (basis) in property such as timber equipment, machinery,
buildings, bridges, culverts, temporary roads, fences or the sur-
faces of permanent roads you placed in service for timber produc-
tion. Cars, light-duty trucks, logging equipment, and road building
equipment generally are depreciated over a 5-year period. If you
purchased property for your timber business in 2008, you can elect
to expense up to $250,000, subject to phase-out and taxable in-
come limitations, up from $128,000. In addition, for property pur-
chased and placed in service in 2008, a bonus depreciation in the
amount of 50% of the property costs is available.

Cost-share Payments

If you received a payment from a public cost-share program, you
also should receive a Form 1099-G. If the program is approved
under section 126, however, you can elect to exclude a calculated
portion of the payment from your gross income. Approved federal
programs include the Conservation Reserve Program (CRP), Envi-
ronmental Quality Incentives Program (EQIP), Wildlife Habitat
Incentives Program (WHIP), and Wetlands Reserve Program
(WRP). Cost-share programs for southern pine beetle and moun-
tain pine beetle are under IRS review, but as of press time, had not
been approved for exclusion. Several state programs also qualify.

The amount of a cost-share that can be excluded is the present
value of the larger of $2.50 per acre or 10% of the average annual
income from the property over the last 3 years. Calculating present
value requires using an interest rate, but the IRS has provided little
guidance as to what rate to use.

Example 3. You received a $3,000 cost-share from EQIP in 2008.
Your only income from your 40-acre forestland in the last 3 years
was $9,000 from a 2006 timber sale. Using 7.56%, the 2008 Farm
Credit Bank interest rate for your region, you can exclude all
$3,000 of the cost-share from your gross income: $2.50 x 40 acres
= $100 and 10% x ($9,000 + 3) = $300; the present value of $300,
the larger of the two amounts, is $300 + 7.56% = $3,968, which is
more than the cost-share. Attach a statement to your tax return
showing the amount and nature of the cost-share payment and
how you determined the excludable amount.

CRP Rental Payments

Land rental payments received under CRP are not cost-shares and
cannot be excluded from gross income. Beginning in 2008, how-
ever, CRP rental payments are exempt from self-employment tax
for taxpayers who are retired or disabled.

Timber Basis

Basis is a measure of your investment in timber. The total cost of
acquiring purchased forestland should be allocated proportionately
among capital accounts for the land, the timber, and other capital
assets acquired with them. The fair market value of inherited for-
estland should be allocated similarly. This usually results in a
step-up in basis because the fair market value of the property is
higher than the decedent's basis.


Establishing your basis can lower your income tax by reducing
the taxable amount of timber income. It also can help you recover
reforestation costs or your investment in timber lost in a casualty
or theft. If you did not establish your basis when you first ac-
quired your timber, you can do it retroactively. You may need a
professional forester to determine the volume and value of the
timber at the time you acquired it. If you acquired your timber or
forestland many years ago, you should compare the potential tax
savings from establishing your basis retroactively with the time
and expense involved, to see whether it is financially worthwhile.
Report your original basis in timber and land on Form T, Part I.

Timber Casualty Losses

You can take a deduction for timber lost in a casualty an event
that is sudden, unexpected, and unusual, like a fire, ice storm or
hurricane. Start with the timber "block" that includes the dam-
aged area (if you keep track of all your timber in one account,
that is your timber block). Your deduction is the lesser of the
decrease in value caused by the casualty or your basis in the tim-
ber block.

Example 4. This year a hurricane destroyed timber on your 50-
acre tract. Your forester estimates the timber was worth $10,000
before the storm but only $1,000 after, a $10,000 decrease in
value. Your basis in the timber is $2,000. Your casualty loss
deduction is $2,000, the lesser of the two numbers.

Keep in mind the IRS may verify your basis and damage esti-
mate. Report a casualty loss on Form 4684, Section B; adjust
your timber basis on Form T, Part II.

Like-Kind Exchanges

Instead of selling appreciated timberland, paying tax on the in-
come and then acquiring replacement property using after-tax
dollars, you can structure the transaction as a like-kind exchange
(section 1031 exchange) so that gains are not currently taxed. To
qualify, you must identify the replacement property within 45
days after closing on the relinquished property. The exchange
must be completed by the earlier of the 180 days after the closing
of the relinquished property or the due date (including exten-
sions) of the tax return in the tax year of exchange.

Conservation Easements

You can take a charitable contribution deduction for donation of
a permanent conservation easement. The amount you can deduct
for 2008 is limited to 50% of your adjusted gross income, but
your can carry forward any unused amount to be deducted over
the next 15 years. If you generate more than 50% of your total
income from a timber business, the amount you can deduct is
limited to 100% of your adjusted gross income.


The U.S. Department of Agriculture (USDA) prohibits discrimination in all
its programs and activities on the basis of race, color, national origin, age,
disability, and where applicable, sex, marital status, familial status, parental
status, religion, sexual orientation, genetic information, political beliefs,
reprisal, or because all or a part of an individual's income is derived from
any public assistance program. (Not all prohibited bases apply to
allprograms.) Persons with disabilities who require alternative means for
communication of program information (Braille, large print, audiotape, etc.)
should contact USDA's TARGET Center at (202) 720-2600 (voice and
TDD). To file a complaint of discrimination write to USDA, Director,
Office of Civil Rights, 1400 Independence Avenue, S.W., Washington, D.C.
20250-9410 or call (800) 795-3272 (voice) or (202) 720-6382 (TDD).
USDA is an equal opportunity provider and employer.








Forest Stewardship Workshop:

Use Prescribed Fire Safely and Effectively



How does weather impact the burn?
Why Burn?


\What are effects on plants, wildlife, soil and air?
= 1'1111119 ."f -


A burn demonstration will be conducted
I if conditions allow.

Program is free, lunch provided
REGISTER NOW:

3 Dates and Locations:

January 20, 2009; 8:00 am 4:00 pm, Eastern Time; Austin Cary Memorial Forest, 10625 NE Waldo Road
(SR 24), Gainesville, FL 32609. Contact Benjamin Koubek, flboy275(ufl.edu, (352) 846-2374 to register.
January 29, 2009; 8:00 am 4:00 pm, Eastern Time; Florida Center for Wildfire and Forest Resources
Management Training, 24059 Childs Road, Brooksville, FL 34601, Contact Shaun Stewart,
(352) 754-6865 or stewars(@doacs.state.fl.us to register.

February 17, 2009; 8:00 am 4:00 pm, Central Time; Blackwater River State Forest, Bear Lake Pavilion.
Contact the Santa Rosa County Extension Office at (850) 675-6654 to register.
Directions to all facilities on back


UF UNIVERSITY of
UF FLORIDA E 4F
IFAS Extension


Funding for Florida's Forest Stewardship Program is provided by the USDA Forest Service through the Florida
Department of Agriculture and Consumer Services Division of Forestry
and a grant from the Sustainable Forestry Initiative








Directions


Austin Cary Memorial Forest Conference Center, 10625 NE Waldo Road, Gainesville, FL 32609:

The Forest is located about 3 miles north of Gainesville on Waldo Road. Enter the gate and follow the road
around to the Conference Center. See this link for details:
http://www.sfrc.ufl.edu/handbook/ACMF map.pdf or call Benjamin at (352) 846-2374.

Florida Center for Wildfire and Forest Resources Management Training,
24059 Childs Road, Brooksville, FL 34601:


From the North
-Take 1-75 To Exit 314 (Bushnell, Rt 48)
-Go Right (West) On Rt 48 Approximately 2 Mile To
Cr 616 (Look For The Sign For "Sumter Correctional
Institute")
-Turn Left (South) and go to the Stop sign
-Turn Right (West) On Rt 476
-Go Approximately 10 Miles To Rt 41
-Turn Right (North) On Rt 41
-Go Approximately 1 Mile To Childs Road
-Turn Left At The Forestry Training Center Sign
-Please Park In The Gravel Parking Lot


Traveling From The South:
-Take 1-75 To Exit 309 (Webster)
-Go Right (West) On Rt 476b
-Approximately 3 Miles To Rt 476
-Turn Left (West) On Rt 476 And Travel To Rt 41
-Turn Right (North) On Rt 41
-Go Approximately 1 Mile To Childs Road
-Turn Left At The Forestry Training Center Sign.
-Please Park In The Gravel Parking Lot


See http://www.fl-dof.com/training education/wtc location.html for a map.


Blackwater River State Forest, Bear Lake Pavilion, located on the north side of State Highway 4,
about two miles east of its intersection with Santa Rosa County Highway 191, in the Santa Rosa
County portion of Blackwater River State Forest.

If traveling on Interstate 10 from Pensacola:
-Take exit 22 (Avalon Blvd.) and drive about five miles north to US 90 (Caroline St.) on the west side of Milton.
-Go east about two miles and turn north at the Burger King on Santa Rosa County Highway 87 (Stewart St.).
-Go about one mile north and turn east in front of Milton High School on Santa Rosa County Highway 191
(Munson Highway).
-Follow Highway 191 about 20 miles to its intersection with State Highway 4.
-Turn east on Hwy 4 and go two miles to the entrance to Bear Lake.

If traveling on Interstate 10 from Tallahassee:
-Take exit 56 (State Highway 85, also Ferdon Blvd.) and go north about 3 miles to US Highway 90.
-Turn west on US 90 and go about 4 miles to State Highway 4.
-Turn north on Hwy 4 and go about 4 miles to the community of Baker.
-At the traffic light, turn left, following State Highway 4 about 11 miles to the entrance to Bear Lake.


Questions about this or other Florida Forest Stewardship Program activities can be directed to
Chris Demers at (352) 846-2375, or by email at cdemers(@ufl.edu. For more Forest Stewardship information and
events see the Florida Forestry Information Web site at:


http://www.sfrc.ufl.edu/Extension/floridaforestry information/index.html









Timber Price Update

The timber pricing information below is useful for observing trends over time, but does
not necessarily reflect current conditions at a particular location. Landowners considering
a timber sale are advised to solicit the services of a consulting forester to obtain current
local market conditions. Note that price ranges per ton for each product are also included.

Stumpage price ranges reported across Florida in the 3rd Quarter 2008 Timber Mart-
South (TMS) report were:

* Pine pulpwood: $17 $35/cord ($6 $13/ton), T (from average 2nd Quarter 2008 prices)
* Pine C-N-S: $38 $56/cord ($14 $21/ton), T
* Pine sawtimber: $56 $96/cord ($21 $36/ton), {
* Pine plylogs: $79 $108/cord ($29 $40/ton), T
* Pine power poles: $125 $159/cord ($47 $59/ton), I
* Hardwood pulpwood: $14 $27/cord ($5 $9/ton),

Trend Report

Average stumpage prices were up this quarter for all products except sawtimber, which took a
hard hit, due in large part to a weak housing market. Pulpwood prices continue to climb and
chip-n-saw prices strengthened for the first time since early 2006. Hardwood stumpage prices
gained as well, up more than $1 per ton across the region. The current financial crisis is driving
the major market indicators for most sectors. Distress in housing and credit markets and high
energy costs continue to take their toll on wood product markets, especially lumber and panels.


Average Pine Stumpage Prices for Florida
3rd Qtr 1998 through 3rd Qtr 2008

140
120
100
~ 80
(D 60
20 40
20 0. _0 0_ ._ k __

0

83 91 93 01 03 11 13 21 23 31 33 41 43 51 53 61 63 71 73 81 83
Year/Quarter (beginning third quarter 1998)


-*-pulpwood -*-chip-n-saw --sawtimber







University of Florida
School of Forest Resources and Conservation
PO Box 110410
Gainesville, FL 32611-0410


Non Profit Org.
US Postage
PAID
Florida
Gainesville
Permit No. 94


Date Event, Location, Contacts
Conservation Forestry FieldDay, 9 am to 1:30 pm CT, Gould Tree Farm, Washington County, FL.
Topics will include prescribed fire, using herbicides, gopher tortoise management and assistance
November 15 programs. Call the Washington County Extension Office for more information or to register (850)
638-6180.
13th Annual Exotic Species Workshopfor Southwest Florida, Florida Gulf Coast University,
December 2 registration will open around November 3. Contact the Workshop Chair, Takato Sato, 239-353-8442 x
222, Takako Sato ,fws.gov.
Forest Stewardship Workshop: Use Prescribed Fire Safely and Effectively, 8 am -4 pm ET, Austin
January 20 Cary Memorial Forest near Gainesville, FL. Contact Benjamin Koubek, flbov275(iufl.edu,
(352) 846-2374 to register.
forest Stewardship Workshop: Use Prescribed Fire Safely and Effectively, 8 am 4 pm ET, Florida
January 29 rIenter for Wildfire and Forest Resources Management Training near Brooksville, FL, Contact Shaun
Stewart, (352) 754-6865 or stewarsAidoacs.state.fl.us to register.


February 17


Forest Stewardship Workshop: Use Prescribed Fire Safely and Effectively, 8 am -4 pm CT, Black
Water River State Forest. Contact the Santa Rosa County Extension Office at (850) 675-6654 to
register.


The Florida Forest Steward is a University of Florida Cooperative Extension Service, Florida Division of Forestry and
Florida Tree Farm joint project:

Chris Demers (editor), School of Forest Resources & Conservation, UF, P.O. Box 110410, Gainesville, FL 32611-0410,
(352) 846-2375, cdemers(iufl.edu
Dr. Alan Long (co-editor), School of Forest Resources & Conservation, UF, (352) 846-0891, ail2(iiufl.edu
Tony Grossman (co-editor), Florida Division of Forestry, 3125 Conner Blvd, Room R2, Tallahassee, FL 32699-1650,
(850) 414-9907, grossma(iidoacs.statefl. us
Chris Wynn (co-editor), Florida Fish and Wildlife Conservation Commission, 620 South Meridian Street, Farris Bryant Building,
Tallahassee, FL 32399-1600, (850) 488-3831, Chris. Wvnn(iMvFWC.com
Jon Gould (co-editor), Florida Tree Farm Committee, 4923 Windwood Circle, Birmingham, AL 35242, (205) 991-9435,
gouldih(ibellsouth. net




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