According to a Historic Heritage Assessment report completed by the department in 2010, the tower is thought to have been built around 1950-51.
Nationally, the lookout represents an important aspect of work carried out by the New Zealand Forest Service, and is the only fire lookout in the North Island managed by the Department of Conservation.
The tower provided housing and work equipment for a person known as a "fire lookout," whose duty was to search for signs of fires in the forest. Lookouts were posted during fire risk season between October and April.
With panoramic views of the forest, the Waipoua tower is located on a high point to maximise the viewing distance and range.
It is regionally significant because it symbolises the early protection of the Waipoua Forest - the largest remaining native tract of forest in Northland.
Still in good condition, a unique feature of the structure is the compass ticks around the inside upper window sash. These were used to take bearings on fires and are still well preserved.
It is also of cultural significance to the region and to the people and families of those who worked there. "Places like this are special to us and we must protect it for the benefit of future generations," said Mr Maidment.
If anyone has any information on the vandalism or has noticed anyone deliberately damaging property at other historic sites, please contact the local DoC office or phone Dargaville police on 09 439 3400.