Section 480. Forest and reforested lands  


Latest version.
  • 1.  In view of the benefits to the
      state  and  the municipal corporations therein which will accrue through
      the reforestation of idle lands, eligible tracts of forest land  may  be
      granted an exemption from taxation as hereinafter provided.
        2.  As used in this section:
        (a)  "Eligible tract" means a tract of forest land of at least fifteen
      acres  which  has  been  planted  with an average of not less than eight
      hundred trees per acre, or which has been underplanted with  an  average
      of  not  less  than  three  hundred  trees  per  acre, or upon which the
      majority of the mature timber has been removed in such a  manner  as  to
      insure  a  crop of merchantable timber or pulpwood or upon which, at the
      time of classification, there is an immature stand sufficient to produce
      such a crop within thirty years.   Any part of  such  tract  covered  by
      water,  or  consisting  of  a  bog or ledge, or otherwise unsuitable for
      planting or underplanting, shall be excluded in determining the  average
      number of trees planted or underplanted per acre.
        (b)    "Forest  land"  includes  not only lands on which there is tree
      growth, but also lands which are best adapted to tree growth.
        (c)  "Planted" means the setting of suitable forest tree species.
        (d)  "Underplanted" means the setting of suitable forest tree  species
      upon land that at the time of planting has some natural forest growth.
        (e)   "Immature stand" means trees which are left primarily for forest
      crop production after the removal of a majority of the mature stand.
        3.  (a)  Eligible tracts shall be separately assessed for purposes  of
      taxation upon the basis of the value of the land, including the value of
      any  buildings  or  structures  thereon, but excluding the value of such
      planted or underplanted trees or natural reproduction.   The  assessment
      of  an  eligible  tract shall be no higher than the valuation of similar
      lands without substantial forest growth situated in the same town and at
      no time shall it exceed the valuation fixed at the time the  application
      for  classification  is  filed as hereinafter provided, except that such
      assessment  may  be  increased  or  decreased  without  regard  to   the
      provisions  of  this  subdivision  to  reflect  a  change  in  level  of
      assessment on the assessment roll of the assessing unit, as provided  in
      title two of article twelve of this chapter.
        (b)    The  state  board shall certify a change in level of assessment
      factor subject to the provisions of title two of article twelve of  this
      chapter.
        (c)  Such land shall be so assessed so long as the forest growth shall
      remain  uncut.    Upon  the  removal  of  the forest growth, it shall be
      assessed without regard to the provisions of this section.
        4.  The owner of an eligible tract may file with the assessors of  the
      town  in  which  such  tract  is  located  a  verified  application  for
      classification under  this  section.    Application  shall  be  made  in
      duplicate on forms furnished by the conservation department, which shall
      contain  a  description of the land sufficient to identify the tract and
      the necessary information as to the planting or underplanting or natural
      reproduction.  Upon the filing of such application, the assessors  shall
      send  a  copy thereof to the conservation department for its approval or
      disapproval.  If the conservation department approves  the  application,
      it  shall  file  certificates  of  approval,  classifying  such tract as
      forested or reforested land, with the  assessors  and  with  the  county
      clerk  of  the  county in which the tract is situated.  The county clerk
      shall record such certificates in the  book  of  miscellaneous  records.
      All  tracts  so  classified  shall  be subject to the provisions of this
      section and the obligations thereof shall devolve upon and the  benefits
      thereof  inure  to  the owner, his successors or assigns.  The state and
      its political subdivisions shall also be bound thereby.
    
        5.  Whenever any cutting of the forest growth on  any  such  tract  of
      forest land is proposed, the owner shall give not less than thirty days'
      notice  to the assessors and shall pay as a tax to the supervisor of the
      town in which such land is situated, six  per  centum  of  the  stumpage
      value  of  the timber when cut, which shall be assessed by the assessors
      within such thirty-day period.   Except as  otherwise  provided  herein,
      such  assessment and tax shall be treated in all respects the same as an
      assessment and tax on the land and such tax shall  be  paid  before  the
      removal  of such timber from the premises so classified.  Such tax shall
      be a lien upon the cut timber and upon the  lands  so  classified  until
      paid  and  may  be  enforced by an action in the name of the town in any
      court of competent jurisdiction.   It shall be  a  misdemeanor  for  any
      person  to  remove the timber from such premises before the tax is paid.
      Notwithstanding the foregoing provisions of this subdivision, the  owner
      of any land so classified may annually cut for his own use, free of tax,
      wood  or  timber  from  such  land  to a stumpage value not in excess of
      twenty-five dollars and may also, with the approval of the  conservation
      department, make thinnings for the improvement of the forest growth.
        6.    Two-thirds of any tax received pursuant to this section shall be
      distributed to  the  town  and  one-third  to  the  school  district  or
      districts,  or  portions thereof, within the town in which such tract is
      situated.  If such tract is situated in more than one  school  district,
      wholly  or  partly  within  such  town,  the several school districts or
      portions thereof within the town shall share in the amount allocated  to
      the  school districts in the proportion that the number of acres in each
      such school district or portion thereof within the  town  bears  to  the
      aggregate  number  of  acres in all of such school districts or portions
      thereof within the town.   The amount allocated to  the  town  shall  be
      retained  by  the  supervisor  for  general town purposes and the amount
      allocated for school district purposes shall forthwith be  paid  by  the
      supervisor  to  the  proper  fiscal  officer  of  the school district or
      districts.
        7.  An owner may withdraw his tract from such  classification  at  any
      time  by  payment  of  the  tax  of  six  per centum of the value of the
      standing timber.   If an  owner  desires  to  withdraw  his  tract  from
      classification  he may agree with the assessors and supervisor as to the
      stumpage value of the forest growth.   In case  of  dispute  as  to  the
      stumpage  value  of  wood  or  timber  so  classified and withdrawn from
      classification, the six per centum  value  of  the  standing  timber  so
      withdrawn,  shall  be  assessed by the assessors within thirty days from
      the time they are required so to do by the owner.   Such assessment  and
      tax  shall  be treated in all respects the same as an assessment and tax
      on the land, except as otherwise herein provided.  The supervisor of the
      town may maintain an action  in  any  court  of  competent  jurisdiction
      against the owner of the land for the recovery of any tax due and unpaid
      under this section.
        8.    When  in  the  judgment  of the conservation department any such
      classified tract contains on the average forty thousand  board  feet  of
      merchantable  soft  wood  per  acre,  or  twenty  thousand board feet of
      merchantable hard wood per acre (or in case of mixtures of the two kinds
      of woods, the relative percentages of such amounts), the department  may
      notify  the owner that two years from the date of service of the notice,
      the tax of six per centum of the stumpage value  of  the  forest  growth
      will  be  due  and  that  the  tract  will  thereupon  be withdrawn from
      classification under this section.   The conservation  department  shall
      notify  the  supervisor  to  proceed to collect such tax when due, which
      collection may be enforced by action or foreclosure of  lien  as  herein
      provided.    The  six  per  centum value of the timber contained on such
    
      tract shall be assessed by the assessors within  thirty  days  from  the
      time  they  are  required so to do by the conservation department.  Such
      assessment and tax shall be treated in  all  respects  the  same  as  an
      assessment  and  tax  on the tract except that if such owner, within the
      two-year period, cuts  such  timber  as  directed  by  the  conservation
      department  according  to the principles of practical forest management,
      the tax on the uncut forest growth shall not become due  and  the  tract
      shall  not be withdrawn from classification as long as the owner thereof
      shall continue to manage the  same  in  the  manner  prescribed  by  the
      conservation department.
        9.    No  lands  shall  be  classified  pursuant to this section after
      September first, nineteen hundred seventy-four.  As to lands  classified
      pursuant to this section prior to such date, the owner thereof may elect
      to continue to have such lands so classified, subject to all the duties,
      responsibilities  and  privileges under this section, or he may elect to
      make application for certification  pursuant  to  section  four  hundred
      eighty-a hereof.