TREE PLANTING In Georgia Under The Conservation Reserve Program 12 DEC. 1994 "tECEIVcL DOCUMENTS UGA iipbp?" TREE PLANTING In Georgia Under The Conservation Reserve Program by John E. Gunter, Head, Extension Forest Resources Kim D. Coder, Extension Forest Resources Walker Rivers, Georgia Forestry Commission The Conservation Reserve Program (CRP or CR) was enacted into law as part of the 1985 Farm Bill on December 23, 1985, to retire from production 40 to 45 million acres of highly erodible cropland nationally. At least one-eighth of the acreage (five million acres) will be planted to trees. Thus, the Conservation Reserve has the potential for being the largest tree planting effort in the nation's history! In Georgia, almost 1.3 million acres qualify for the Conservation Reserve. Much of this land is better suited for timber production than for other land uses. This bulletin is a guide for making decisions about entering eligible land into the Conservation Reserve. First, the objectives of the program are described and then eligibility requirements are outlined. Financial analyses of tree planting investments under the CRP are included for comparision with other land use alternatives and for the estimation of an appropriate bid. PROGRAM OBJECTIVES The objectives of the Conservation Reserve Program are to: A. Reduce soil erosion. B. Improve water quality by reducing soil erosion. C. Curb production of surplus commodities. D. Enhance fish and wildlife habitat. E. Reduce sedimentation in streams and along road sides. F. Provide income support for farmers. The CRP has the potential for reducing by 20 percent the annual erosion of cropland. The amount of sediment reaching streams and other surface water from reserve lands could be reduced by 40 percent annually. The amount of pesticides applied annually could be reduced by more than 15 percent. Also, wildlife habitat quality could improve and increase significantly, especially where retired lands are near wet- lands. These objectives of the CRP will be met by estab- lishing and maintaining a permanent cover on eligible cropland. CROPLAND ELIGIBILITY For cropland to be eligible, it must meet these two requirements: IV 1. The land is in capability classes I and it is eroding at more than 3T (three times the tolerance rate as calculated by the Universal Soil Loss Equation) or it is in capability Class VI, VII, or VIII. AND 2. The land must have been tilled or diverted under Agricultural Stabilization and Conservation Service (ASCS) programs to produce an agricultural commodity other than or- chards, vineyards, or ornamental plantings in any two years from 1981 through 1985. The land must be suitable for crop produc- tion. Soil loss tolerance is the average rate at which natural processes can replace soil erosion losses. On deep soils, the "tolerance" (T) rate of erosion is generally four to five tons per acre per year. On shallower, more fragile soils, the T rate is much lower. The eight land capability classes are described in the Appendix. 1 ELIGIBLE COVER PRACTICES The permanent cover types that can be established on eligible cropland have been selected to minimize erosion. Each must be maintained for at least 10 years. Costs of establishing the cover are eligible for a 50 percent cost share payment, which in most cases is based on a flat rate for the particular practice. The eligible cover practices are: 1) Trees. 2) Permanent Wildlife Habitat. 3) Permanent Introduced Grasses and Legumes. 4) Permanent Native Grasses and Legumes. 5) Field Windbreaks. (Not applicable to Georgia). 6) Combinations of the above. In areas where cover establishment is prevented by site erosion problems, these structures can qualify for cost sharing if a structure is required to establish the Conservation Reserve cover type and reduce excessive erosion: diversions, ditches, dikes, water outlets, excavations, sediment structures, and grass waterways. Also, cost-sharing is authorized to assist wildlife pond construction by allowing earthmoving to construct dams, levees, dugouts, or dikes, if needed, to develop or restore shallow water areas. Permanent plantings in the floodable area can also be cost-shared. ANNUAL RENTAL PAYMENT In addition to receiving the 50 percent cost share for establishing the permanent cover, you will also receive an annual rental payment for 10 years for keeping the enrolled land in that cover. The amount of the annual payment will be determined through a competitive bidding process wherein all bids are placed in a pool and the lowest bids are accepted first. OTHER PROVISIONS In order for you to participate in the program you must have owned the land a minimum of three years prior to the signing of a Conservation Reserve contract, or since January 1, 1985, whichever is later. The land can not have been acquired for the purpose of placing it in this program. CRP lands will be devoted to soil conservation for a 10-year period. Harvesting, grazing, or other commer- NOT cial use of the land and its products are allowed. Wildlife leases are allowed. Maintenance measures, such as weed control are required. Any activity on other non-contract lands that will defeat the soil conserving purpose of this program is expressly forbidden. The cover type specified in the contract must be establish- ed by the end of the next normal planting period. A temporary cover to control erosion may be required until the permanent cover is established. The total amount of rental payments may not exceed $50,000 in any fiscal year. Payments may be made in cash or "in-kind" commodities. The minimum acreage you can put into the program is 10 acres, or a whole field of less than 10 acres. The maximum acre- age which can be placed in the Conservation Reserve may not exceed 25 percent of the cropland in any one county. It is not required that you own the land in order to enter a contract. If the applicant has operated on the land for at least three years and can show that control of the land will be retained for the contract A period, the applicant can enter into the contract. participant who sells or loses control of the land in the CRP to a new owner who refuses to honor the CRP contract, will have to refund the cost-share assistance and all annual rental payments plus interest. All highly erodible lands will be subject to a "sodbuster" penalty if converted back to crops without an approved conservation plan after the 10 year CRP con- tract expires. TREE AND WILDLIFE PLANTINGS In cases where tree planting is a viable alternative, as on most of Georgia's soils, planting costs can be less for trees than for the other cover types. Trees can be planted with minimal site preparation and without the use of expensive fertilizers. Planting trees may actually be the least expensive method of establishing a vegetative cover. Also, when the 10-year contract expires, the producer will own a valuable stand of income-produc- ing timber. If you examine the economic returns from traditional agricultural commodities versus timber production on many of Georgia's soils, you will find that trees often reflect a higher rate of return, under current market conditions. Trees in Georgia are a cash crop yielding relatively high returns. The Conservation Reserve will help participants establish and maintain a valuable commodity. One suggestion for moving into the Conservation Reserve is to produce a conservation plan through your local Soil Conservation District and Soil Conservation Service (SCS) personnel, and a forest plantation management plan with your Georgia Forestry Commission forester. Land suitable for plantation management should be devoted to tree culture; while stream edges, waterways, poorly drained areas, and flood prone areas should be incorporated into permanent wildlife habitat. The diversity of food and cover will tend to maximize wildlife use while the most economically efficient crop, trees, are producing a valuable product. Pine forests surrounding shallow ponds, green-tree reservoirs, and tree/shrub corridors would be ideal for providing both economic and aesthetic benefits. FINANCIAL RETURNS FROM TREE PLANTING Every financial analysis requires making assumptions about the amount and timing of anticipated costs and returns. The assumptions used in this analysis are discussed below. Pine Yields Soils vary in their potential to produce wood. This potential is measured by site index, which is represented numerically by the total height of domi- nant and codominant trees in a stand at a specific base age. For natural stands, this base age is 50 years; for plantations, it is 25 years. The site index for a particu- lar Georgia soil can be found in Table A.1 of the Appendix. Pine pulpwood yields for various site indices are obtained by using published yield equa- 1 tions. Yields at age 20 for various site indices are listed in Table 1. Table 1. 20-Year Pulpwood Yields by Site Index. Site Index Yield (Base Age 25) (Cords) 50 23.6 55 30.9 60 39.6 65 49.2 70 60.3 Production Costs The cost of establishing pines (seedling cost plus planting) on open land was estimated at $44 per acre. Likewise, the CRP 50 percent cost sharing payment was set at $22 per acre, which is the likely 1986 flat rate for this practice in Georgia. The annual cost of managing the new stand was estimated to be $1.50 per acre per year. Management costs are expected to rise at an annual inflation rate of four percent. Pulpwood Prices Pulpwood prices vary from $10 to $35 per cord in $5 increments. In calculating anticipated future prices for pulpwood, an annual inflation factor of five percent was used. Annual Rental Payment A range of annual rental payments ($10 to $60 per acre per year in $10 increments) is included to assist you in establishing a bid level. Taxes For income tax purposes, the following assumptions were made: 1. The taxpayer is in the 25 percent marginal tax bracket. This means that for each dollar of additional income he or she will pay 25 cents in taxes. (Higher or lower marginal tax rates have little effect on the financial returns). 2. Establishment costs are capitalized and recovered through the depletion allowance when timber is sold. 3. The cost share payment and the annual rental payments are taxed as ordinary income. 4. Timber sale revenue is afforded long term capital gains treatment. Exclusion of Fixed Costs Costs of land ownership and ad valorem property taxes are not included in the analysis since they will be incurred regardless of land use. These "fixed" costs are irrelevant to the decision of whether to plant trees under the Conservation Reserve Program and what the bid level should be on the annual rental payment. Estimation of Cash Flows The anticipated annual cash flows from a 20 year rotation on site index 60 (base age 25) land where current pulpwood prices are $25 per cord and the landowner receives a CRP payment of $20 per acre are listed in Table 2. Yield equations from (1) Volume Tables for Old-Field Loblolly Pine Plantations in the Georgia Piedmont, Bailey and Clutter, Georgia Forest Research Council Report No. 22 - Series 2, August 1970. (2) Cubic-foot Yield Tables for Old-Field Pine Plantations in the Georgia Piedmont, Lenhart and Clutter, Georgia Forest Research Council Report No. 22 - Series 3, March 1971. Table 2. Sample Cash Flow from a Loblolly Pine Investment Under the Conservation Reserve Program, Dollars Per Acre. -Site index: 60 (base 25 years) -Yield (20 yrs.): 39.6 cords pulpwood per acre -- Stumpage Price: $25 per cord -- CRP annual payment : $20 per acre YEAR ITEM 1 Planting 1 Management Cost 1 Cost Share Payment 1 CRP Payment 2 Management Cost 2 CRP Payment 3 Management Cost 3 CRP Payment 4 Management Cost 4 CRP Payment 5 Management Cost 5 CRP Payment 6 Management Cost 6 CRP Payment 7 Management Cost 7 CRP Payment 8 Management Cost 8 CRP Payment 9 Management Cost 9 CRP Payment 10 Management Cost 10 CRP Payment 11 Management Cost 12 Management Cost 13 Management Cost 14 Management Cost 15 Management Cost 16 Management Cost 17 Management Cost 18 Management Cost 19 Management Cost 20 Management Cost 20 Final Harvest BEFORE-TAX INCOME CASH FLOW TAX EFFECT $- 44.00 - 1.50 22.00 20.00 - 1.56 20.00 - 1.62 20.00 - 1.69 20.00 - 1.75 20.09 - 1.82 20.00 - 1.90 20.00 - 1.97 20.00 - 2.05 20.00 - 2.13 20.00 - 2.22 - 2.31 - 2.40 - 2.50 - 2.60 - 2.70 - 2.81 - 2.92 - 3.04 - 3.16 $ 2501.68 $- .00 .37 - 5.50 - 5.00 .39 - 5.00 .41 - 5.00 .42 - 5.00 .44 - 5.00 .46 - 5.00 .47 - 5.00 .49 - 5.00 .51 - 5.00 .53 - 5.00 .56 .58 .60 .62 .65 .68 .70 .73 .76 .79 $-245.77 AFTER-TAX CUMULATIVE TOTAL CASH FLOW CASH FLOW $- 44.00 1.13 16.50 15.00 1.17 15.00 - 1.21 15.00 1.27 15.00 1.31 15.00 1.36 15.00 1.43 15.00 1.48 15.00 1.54 15.00 1.60 15.00 - 1.67 - 1.73 1.80 - 1.87 - 1.95 - 2.03 2.11 - 2.19 - 2.28 - 2.37 $ 2255.91 $- 44.00 - 45.13 - 28.63 - 13.63 - 14.80 .20 1.01 13.99 12.72 27.72 26.41 41.41 40.05 55.05 53.62 68.62 67.14 82.14 80.60 95.60 94.00 109.00 197.33 105.60 103.80 101.93 99.98 97.95 95.84 93.65 91.37 89.00 $ 2344.91 Annual Equivalent Retui n 8% After-Tax Discount Rate = $61.21 Using Tables 3-7 You will need to determine three things prior to using the following tables: (1) the site index of your soil; (2) a suitable aftertax discount rate; (3) the average stumpage price for pulpwood in your area. The site index of your land can be easily determined by finding your soil series in a county soil survey book available at the local SCS office. If you have a current conservation plan for your land, you can also refer to that plan for soil series information. After de- termining the soil series, look up the site index for that soil series in the appendix of this bulletin. The choice of a suitable after-tax discount rate is more difficult. Any after-tax discount rate can either be viewed as (a) the compound rate of interest (aftertax) your money could earn in some other investment besides tree planting or (b) the interest rate (after-tax) you must pay to borrow money for tree planting. For example, if the producer feels that an alternative investment (such as a certificate of deposit) could earn a rate of return of 8 percent, before-tax, then 6 percent would be the appropriate discount rate, after-taxes, for a taxpayer in the 25 percent tax bracket. The formula for calculating after-tax interest rates from before-tax rates is: iat = ibt (1-t) where, t= marginal tax rate (as a decimal) iat = interest rate, after-tax ibt=interest rate, before-tax Substituting, iat =8% (1.25) =8%x .75=6% Average pulpwood prices for your area can be obtained from your local county Extension agent or from the Georgia Forestry Commission. County agents receive a monthly "Timber Market Report" that provides stumpage price information for several forest products including pulpwood. While this information has some limitations, it is quite satisfactory for the purpose of planning a tree planting investment. The steps in using the tables are as follows: 1. Determine your soil series from a county soil survey or SCS conservation plan. 2. Look up the site index for that series in Table A.1 of the Appendix. 3. Go to the table corresponding to that site in- dex. (Table 3 for Site Index 50; Table 4 for Site Index 55; Table 5 for Site Index 60; Table 6 for Site Index 65; or Table 7 for Site Index 70). 4. Choose the appropriate discount rate, after-tax, and move down to that section of the table. 5. In the appropriate discount rate section of the table, find the pulpwood price for your area ($10-35), then look across the columns to com- pare annual equivalent returns without CRP and at various annual rental payments under the CRP. Here is an example: -- Suppose your land is classified as the Cecil soil series, a relatively poor soil. -- A look at the Appendix indicates that the Cecil soil series has a site index of 54. Round this value to the nearest five feet. -- Turn to the table for Site Index 55 (Table 4). -- Choose eight percent as the appropriate after-tax discount rate. Do this because you can earn 10.67 percent, before-tax, on a certificate of deposit and are in the 25 percent marginal tax bracket (8% = 10.67% (1.25)). Go to the eight percent section of Table 4. -- Locate $20 per cord as the appropriate price for pulpwood in your area. -- Note that under these conditions, a tree planting investment will generate annual equivalent returns of $27.76 per acre without the Conservation Re- serve Program. Under the CRP and with an annual rental payment of $10 per acre per year for ten years, the annual equivalent return is increased to $35.15 for the 20-year pulpwood rotation. Increasing the annual rental payment to $60 in- creases the annual equivalent return to $63.43. The annual equivalent return can be interpreted as an annuity that spreads the net cash flow (after-taxes and including interest) uniformly over the 20-year loblolly pine rotation. Annual equivalent returns from tree planting can be compared directly with the annual returns from row crops or land rental. In making the comparison with row crops, be sure to account for participation in any commodity programs and be sure you are comparing A after-tax returns. land rental comparison is more direct. If site index 55 land can be rented as cropland outside the CRP for $30 per acre per year, before-tax, it will return $22.50 per acre after-tax to a landowner in the 25 percent tax bracket. At eight percent interest, $20 per cord, and an annual rental payment of $30 under the CRP, the same land will yield an annual equivalent return of $46.46, after-tax. What should your bid be on the annual rental payment under the CRP? That answer is entirely up to you. Hopefully, these tables will be of use in reaching that decision. Remember, however, that final returns will depend on the yields, costs and prices actually received. The only near certainty is the annual rental payment received under a CRP contract. That, of course, is what you are bidding on. Table 3. Annual Equivalent Returns for Loblolly Pine on Site Index 50 Land, Dollars per acre After-Tax Discount Rate Pulpwood Price Per Cord Returns Without CRP $10 $10 10.39 17.12 $15 18.34 25.06 $20 26.29 33.01 6% $25 34.24 40.96 $30 42.19 48.91 $35 50.14 56.86 Returns with CRP Annual Rental Payment $20 $30 $40 $50 $60 22.36 30.31 38.26 46.21 54.16 62.10 27.60 35.55 43.50 51.45 59.40 67.35 32.85 40.80 48.75 56.69 64.64 72.59 38.09 46.04 53.99 61.94 69.89 77.84 43.33 51.28 59.23 67.18 75.13 83.08 $10 6.80 14.18 19.84 25.50 31.15 36.81 42.47 $15 13.27 20.65 26.31 31.97 37.63 43.29 48.95 $20 19.75 27.13 32.79 38.44 44.10 49.76 55.42 8% $25 26.22 33.60 39.26 44.92 50.58 56.24 61.90 $30 32.70 40.08 45.74 51.39 57.05 62.71 68.37 $35 39.17 46.55 52.21 57.87 63.53 69.19 74.85 10% $10 $15 $20 $25 $30 $35 3.65 8.90 14.15 19.39 24.64 29.88 11.69 16.93 22.18 27.42 32.67 37.92 17.75 22.99 28.24 33.48 38.73 43.98 23.81 29.05 34.30 39.54 44.79 50.04 29.87 35.11 40.36 45.60 50.85 56.10 35.93 41.17 46.42 51.66 56.91 62.16 41.99 47.23 52.48 57.72 62.97 68.22 Table 4. Annual Equivalent Returns for Loblolly Pine on Site Index 55 Land, Dollars Per Acre. After-Tax Discount Rate Pulpwood Price Per Cord Returns Without CRP $10 $10 15.31 22.03 $15 25.72 32.44 $20 36.13 42.85 6% $25 46.53 53.26 $30 56.94 63.66 $35 67.35 74.07 Returns with CRP Annual Rental Payment $20 $30 $40 $50 $60 27.28 37.68 48.09 58.50 68.91 79.32 32.52 42.93 53.34 63.24 74.15 84.56 37.76 48.17 58.58 68.99 79.40 89.80 43.01 53.42 63.82 74.23 84.64 95.05 48.25 58.66 69.07 79.48 89.88 100.29 8% 10% $10 $15 $20 $25 $30 $35 10.80 19.28 27.76 36.24 44.72 53.19 18.18 26.66 35.14 43.61 52.09 60.57 23.84 32.32 40.80 49.27 57.75 66.23 29.50 37.98 46.46 54.93 63.41 71.89 35.16 43.64 52.12 60.59 69.07 77.55 40.82 49.30 57.78 66.25 74.73 83.21 46.48 54.96 63.43 71.91 80.39 88.87 $10 $15 $20 $25 $30 $35 6.90 13.77 20.64 27.50 34.37 41.24 14.93 21.80 28.67 35.54 42.41 49.27 20.99 27.86 34.73 41.60 48.47 55.33 27.05 33.92 40.79 47.66 54.53 61.39 33.11 39.98 46.85 53.72 60.59 67.45 39.17 46.04 52.91 59.78 66.65 73.51 45.23 52.10 58.97 65.84 72.31 79.57 Table 5. Annual Equivalent Returns for Loblolly Pine on Site Index 60 Land, Dollars Per Acre. After-Tax Discount Rate Pulpwood Price Per Cord Returns Without CRP $10 $10 21.17 27.89 $15 34.51 41.23 $20 47.85 54.57 6% $25 61.19 67.91 $30 74.52 81.25 $35 87.86 94.59 Returns with CRP Annual Renta Payment $20 $30 $40 $50 $60 33.14 46.48 59.81 73.15 86.49 99.83 38.38 51.72 65.06 78.40 91.73 105.07 43.63 56.96 70.30 83.64 96.98 110.32 48.87 62.21 75.55 88.88 102.22 115.56 54.11 67.45 80.79 94.13 107.47 120.81 $10 15.58 22.96 28.62 34.27 39.93 45.59 51.25 $15 26.44 33.82 39.48 45.14 50.80 56.46 61.12 $20 37.31 44.68 50.34 56.00 61.66 67.32 72.98 8% $25 48.17 55.55 61.21 66.87 72.53 78.19 83.85 $30 59.04 66.41 72.07 77.73 83.39 89.05 94.71 $35 69.90 77.28 82.94 88.60 94.26 99.92 105.58 10% $10 $15 $20 $25 $30 $35 10.77 19.57 28.37 37.17 45.98 54.78 18.80 27.60 36.40 45.21 54.01 62.81 24.86 33.60 42.46 51.27 60.07 68.87 30.92 39.72 48.52 57.33 66.13 74.93 36.98 45.78 54.58 63.39 72.19 80.99 43.04 51.84 60.64 69.45 78.25 87.05 49.10 57.90 66.70 75.51 84.31 93.11 Table 6. Annual Equivalent Returns for Loblolly Pine on Site Index 65 Land, Dollars Per Acre. After-Tax Discount Rate Pulpwood Price Per Cord Returns Without CRP $10 Returns With CRP Annual Rental Payment $20 $30 $40 $50 $60 $10 27.64 34.36 39.60 44.85 50.09 55.34 60.58 $15 44.21 50.93 56.18 61.42 66.66 71.91 77.15 $20 60.78 67.50 72.75 77.99 83.24 88.48 93.72 6% $25 77.35 84.08 89.32 94.56 99.81 105.05 110.30 $30 93.93 100.65 105.87 111.14 116.38 121.62 126.87 $35 110.50 117.22 122.46 127.71 132.95 138.20 143.44 $10 20.85 28.22 33.88 39.54 45.20 50.86 56.52 $15 34.34 41.72 47.38 53.04 58.70 64.36 70.02 $20 47.84 55.22 60.88 66.54 72.20 77.86 83.52 8% $25 61.34 68.72 74.38 80.04 85.70 91.36 97.02 $30 74.84 82.22 87.88 93.54 99.20 104.86 110.52 $35 88.34 95.72 101.38 107.04 112.69 118.35 124.01 10% $10 $15 $20 $25 $30 $35 15.03 25.97 36.91 47.84 58.78 69.71 23.07 34.00 44.94 55.88 66.81 77.75 29.13 40.06 51.00 61.94 72.87 83.81 35.19 46.12 57.06 68.00 78.93 89.87 41.25 52.18 63.12 74.06 84.99 95.93 47.31 58.24 69.18 80.12 91.05 101.99 53.37 64.30 75.24 86.18 97.11 108.05 Table 7. Annual Equivalent Returns for Loblolly Pine on Site Index 70 Land, Dollars Per Acre. After-Tax Discount Rate Pulpwood Price Per Cord Returns Without CRP $10 Returns with CRP Annual Rental Payment $20 $30 $40 $50 $60 $10 35.12 41.84 47.08 52.33 57.57 62.81 68.06 $15 55.43 62.15 67.39 72.64 77.88 83.12 88.37 $20 75.74 82.46 87.80 92.95 98.19 103.44 108.68 6% $25 96.05 102.77 108.01 113.26 118.50 123.75 128.99 $30 116.36 123.08 128.32 133.57 138.81 144.06 149.30 $35 136.67 143.39 148.64 153.88 159.12 164.37 169.61 $10 26.94 34.31 39.97 45.63 51.29 56.95 62.61 $15 43.48 50.86 56.52 62.18 67.84 73.50 79.16 $20 60.02 67.40 73.06 78.72 84.38 90.04 95.70 8% $25 76.57 83.95 89.61 95.27 100.92 106.58 112.24 $30 93.11 100.49 106.15 111.81 117.47 123.13 128.79 $35 109.66 117.03 122.69 128.35 134.01 139.67 145.33 10% $10 $15 $20 $25 $30 $35 19.97 33.37 46.78 60.18 73.58 86.98 28.00 41.41 54.81 68.21 81.61 95.02 34.06 47.47 60.87 74.27 87.67 101.08 40.12 53.53 66.93 80.33 93.73 107.14 46.18 59.59 72.99 86.39 99.79 113.20 52.24 65.65 79.05 92.45 105.85 119.26 58.30 71.71 85.11 98.51 111.91 125.32 10 APPENDIX The Land Capability Classification System 2 Land capability is an expression of the suitability of a soil for crop production. Under this system, soils are classified according to their limitations, risk of erosion, and response to management. The eight capability classes are designated by Roman numerals I through VIII, with the higher numerals indicating progressively greater limitations and fewer management choices. Description of Land Capability Classes: Class I Soils have few limitations that restrict their use. Class II Soils have moderate limitations that reduce the choice of plants or that require moderate conser- vation practices. Class III Soils have severe limitations that reduce the choice of plants and require special conservation prac- tices. Class IV Soils have very severe limitations that reduce the choice of plants and require very careful management. V Class Soils are not likely to erode but have other limitations, impractical to remove, that limit their use largely to pasture, woodland, or wildlife (soils in this class will not qualify for the CRP program in Georgia.) Class VI Soils have severe limitations that make them generally unsuitable for cultivation and limit their use largely to pasture, woodland, or wildlife. Class VII Soils have severe limitations that make them unsuitable for cultivation and restrict their use to pasture, woodland, or wildlife. Class VIII Soils and land forms have limitations that preclude their use for commercial crop production and restrict their use to recreation, wildlife, or water supply, or to esthetic purposes. (Uncommon in Georgia.) 2 Source: Adapted freely from "Georgia's Land: Its Use and Condition," State Soil and Water Conservation Committee, 1984, 16 pp. 11 Table A.1 Site Index (25 year basis) of Selected Soil Series in Georgia. Soil Series Ailey Alapaha Albany Albertville Altavista Americus Angie Apison Appling Aragon Ardilla Arkaqua Augusta Beason Bibb Bladen Blaney Blanton Bonifay Boswell Braddock Brad son Brookman Buncombe Cahaba Cainhoy Capshaw Carnegie Cartecay Cecil Cedarbluff Centenary Chatuge Chestatee Chewacla Chipley Clarendon Colbert Colfax Conasauga Site Index Soil Series 57 Congaree 65 Co warts 71 Cowarts, Gravelly 60 Coxville 68 Craven 63 Davidson 65 Decatur 60 Dewey 61 Dillard 60 Dogue 68 Dothan 67 Dowellton 67 Dunbar 60 Duplin 67 Dyke 71 Dyke, Stony 57 Echaw 60 Egam 60 Ellabelle 60 Emory 64 Ennis 60 Enon 72 Enon, Stony 68 Esto 65 Etowah 57 Euharlee 60 Eulonia 65 Enuola 71 Eustis 54 Evard 68 Faceville 64 Fannin 75 Farragut 53 Foxworth 64 Fripp 68 Fullerton 68 Fuquay 49 Georgeville 60 Gilead 54 Goldsboro Site Index Soil Series 68 Goldston 65 Grady, Drained 60 Greenville 68 G rover 60 Guthrie 61 Hartsells 60 Hayesville 60 Hayesville, Stony 68 Hazlehurst 68 Helena 67 Henderson 60 Herndon 68 Herod 68 Hiawassee 68 Holston 68 Hornsville 64 Hulett 68 Iredell 68 Irvington 68 luka 68 Izagora 53 Jefferson 54 Johns 60 Kalmia 68 Kanapha 60 Kershaw 68 Kinston 68 Kolomoki 60 Lakeland 60 Leadvale 62 Leaf 64 Leefield 60 Linker 49 Lockhart 53 Locust 56 Louisa 62 Louisburg, Stony 61 Louisburg 62 Lowndes 68 Lucy Site Index 55 68 64 56 60 53 68 68 68 60 60 60 75 56 64 68 56 53 68 75 68 60 65 66 60 41 60 71 56 60 68 63 49 59 60 54 58 58 60 60 12 Soil Series Lumbee Lyerly Lynchburg Madison Marlboro Masada Mascotte Maxton Mecklenburg Meggett Minvale Molena Montevallo Mountview Muckalee Musella, Gravelly Musella, Stony Myatt Nankin Nason Nolichucky Norfolk Ochlockonee Ocilla Ogeechee Oktibbeha Olustee Orange Orangeburg Osier Ousley Pacolet Pelham Pelion Persanti Plummer Pooler Portsmouth Rabun Rabun, Stony Site Index Soil Series 71 Rains 50 Ramsey 65 Red Bay 60 Rembert 62 Riceboro 62 Riverview 60 Roanoke 68 Robertsdale 56 Rome 75 Rutlege 60 Saluda 60 Sapelo 50 Sawyer 60 Sequatchie 68 Sequoia 57 Shack 54 Shelocta 66 Shouns 60 Shouns, Stony 60 Shubuta 60 Starr 65 Staser 75 State 64 Steekee 68 Stilson 62 Subligna 60 Suches 56 Sunsweet 60 Surrency 65 Susquehanna 60 Sweetapple 60 Taft 68 Talbott 60 Tallapoosa 68 Tallapoosa, Gravelly 69 Tate 65 Tatum 72 Tellico 68 Tidings 68 T ifton Site Index Soil Series 71 Toccoa 55 Townley 68 Toxaway 68 Transylvania 71 Troup 75 Tupelo 65 Valdosta 68 Vance 64 Varina 68 Varina, Gravelly 53 Wagram 58 Wahee 68 Wax 68 Waynesboro 58 Wedowee 60 Wedhadkee 56 Wickham 60 Wicksburg 60 Wilkes 60 Wolftever 76 68 71 53 62 64 68 64 71 59 53 64 56 53 53 68 59 56 60 65 Site Index 68 53 64 64 60 60 61 57 57 57 62 65 60 64 55 76 68 60 56 60 13 3 ElOfl DMMMT 3537 This publication was produced through the joint efforts of the Georgia Forestry Commission and the Cooperative Extension Service. COUNTY eXTENSION TK umKIMIT* Ot Of 0"Gi COLLlGt Of AORICULTURC GEORGIA FORESTRY The Cooperative Extension Service, The University of Georgia College of Agriculture and the Georgia Forestry Commission offer educational programs, assistance and materials to all people without regard to race, color, national origin, age, sex, or handicap status. AN EQUAL OPPORTUNITY EMPLOYER MP-225 February, 1986 Issued in furtherance of Cooperative Extension Work, Acts of May and June 30, 1914, The University of Georgia College of Agriculture and the U. S. Department of Agriculture cooperating. Tal C. DuVall, Director, Cooperative Extension Service John W. Mixon, Director, Georgia Forestry Commission