The same is true for farmland: high-yield crops on fertile arable land are taxed more than extensive meadows and pastures. The tax is payable to the local authority in which the forest is located. The unit tax rate (per hectare) is now calculated according to the average sale price of wood by forest districts for the first three quarters of the year preceding the tax year. As a result, the maximum forestry tax rate has increased by more than 60% over the last decade (Pater, 2013).