Laws Relating to Taxation on Forest Lands 1605 



years from the date of the levying of taxes thereon immediately following such planting, 

 and such existing forest or brush lands so underplanted shall be assessed at the rate of 

 fifty per centum of the assessable valuation of such land exclusive of any forest growth 

 thereon for a period of thirty-five years from the date of the levying of taxes thereon 

 immediately following such underplanting. The owner or owners of lands forested as 

 above provided, in order to secure the benefits of this section, shall file with the con- 

 servation commission an affidavit making the due proof of such planting or under- 

 planting and setting forth an accurate description of such lands, the town and county 

 in which the same are situated, the number of trees planted or underplanted to the 

 acre and the number of acres so forested, which affidavit shall remain on file in the office 

 of said commission. Upon the filing of such affidavit it shall be the duty of the con- 

 servation commission to cause an inspection of such forested lands to be made by a 

 competent forester or other employee of said commission who shall make and file with 

 said commission a written report of such inspection. If the commission is satisfied 

 from the said affidavit and the report of inspection that the lands have been forested 

 as above provided, in good faith and by adequate methods to produce a forest planta- 

 tion, and are entitled to the exemption of assessment or to a reduction of assessment as 

 provided in this section, it shall make and execute a certificate under the seal of its 

 office, and file the same with the county treasurer of the county in which the lands so 

 forested are located, which certificate shall set forth a description of the lands affected 

 by this section, the area and owner or owners thereof, the town or towns in which the 

 same are situated, the description upon the last assessment-roll which included said 

 lands, the period of exemption or of reduction of assessment to which such lands are 

 entitled and the date of the expiration of such exemption or reduction of assessment. 

 Upon the filing of such certificate it shall be the duty of the county treasurer to file with 

 the assessors of the tax district in which the lands described therein are located within 

 ten days after receipt thereof a certified copy of such certificate, and the assessors of 

 such tax district shall place the lands according to the description contained in said 

 certificate upon the next assessment-roll prepared for the assessment of lands within 

 such tax district, and shall exempt, or reduce the assessment upon, the lands so described 

 as hereinbefore provided, and shall insert upon the margin of said assessment-roll 

 opposite the description of said lands, a statement that in accordance with the provisions 

 of this section of the tax law said lands are exempt from taxation or that the assessment 

 thereof is reduced fifty per centum as the case may be and insert also in the margin the 

 date of the expiration of such exemption or reduction of assessment and such lands 

 shall continue to be exempted, assessed and carried in such manner upon the assess- 

 ment-rolls of such town until the date of the expiration of such exemption or reduction 

 of assessment. Lands which have been forested as above provided within three years 

 prior to the taking effect of this section may come within its provisions if application 

 therefor is made to the conservation commission within one year from the time when 

 this section takes effect, but except as provided by this section the period of exemption 

 or reduction as certified to by the conservation commission shall not exceed the period 

 of thirty-five years from the date of the original planting. Lands situated within 

 twenty miles of the corporate limits of a city of the first class, or within ten miles of the 

 corporate limits of a city of the second class, or within five miles of the corporate limits 

 of a city of the third class, or within one mile of the corporate limits of an incorporated 

 village shall not be entitled to the exemption or reduction of assessment provided for 

 by this section. In the event that lands exempted or reduced in taxation as above 

 provided shall, by act of the owner or otherwise, at any time during the period of exemp- 

 tion or reduction in taxation cease to be used exclusively as a forest plantation to the 

 extent provided by this section to entitle such land to the privileges of this section, the 

 said exemption and reduction in taxation provided for in this section shall no longer 

 apply and the assessors having jurisdiction are hereby empowered and directed to assess 

 the said land at the value and in the manner provided by the tax law- for the general 

 assessment of land. If any land exempted under this section continues to be used 

 exclusively for the growth of a planted forest after the expiration of the period of exemp- 

 tion provided hereby, the land shall be assessed at its true value and the timber growth 

 thereon shall be exempt from taxation, except if such timber shall be cut before the 

 land has been duly assessed and taxes regularly paid for five consecutive years after the 

 exemption period has expired, such timber growth shall be subject to a tax of five per 

 centum of the estimated stumpage value at the time of cutting, unless such cuttings 

 are thinnings for stimulating growth and have been made under the supervision of the 

 conservation commission. Whenever the owner shall propose to make any cutting of 

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