Prior to 1991, all merchantable timber was taxed with the land annually. Since that date, all timber is taxed at 100% value only when it is harvested or sold by a timber deed. Generally, this tax is due at the time of the sale. Please contact our office for exact details depending on the type of sale. Penalties are imposed on late reporting and payment. All companies in the business of cutting pulpwood should have current forms and regulations and MUST obtain a timber cutting permit from the Carroll County Codes Enforcement office prior to harvesting timber.



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