Laws Relating to Taxation on Forest Lands 1607 



of this section, the exemption and valuation in taxation provided for in this section 

 shall no longer apply and the assessors having jurisdiction shall, upon the direction of 

 the commission assess the said land at the value and in the manner provided by the tax 

 law for the general assessment of land. Whenever the owner shall propose to cut any 

 live trees from said land, except for firewood or building material for the domestic use 

 of said owner or his tenant, he shall give the commission at least thirty days' notice 

 prior to the time he desires to begin cutting, who shall designate for the owner the 

 kind and number of trees, if any, most suitable to be cut for the purpose for which 

 they are desired, and the cutting and removal of the trees so designated shall be in 

 accordance with the instructions of said commission. After such trees are cut and 

 before their removal from the land, the owner shall make an accurate measurement 

 or count of all of the trees cut and file with the assessors of the tax district a verified, 

 true and accurate return of such measurement or count and of the variety and value 

 of the trees so cut. The assessors shall forthwith assess the stumpage value of the 

 timber so cut, and such owner shall pay to the tax collector of the town in which such 

 land is situated, before the removal of any such timber, five per centum of such 

 valuation. If such owner shall fail to give such notices and pay such taxes he shall be 

 liable to a penalty of three times the amount of such tax, and the supervisor of the town 

 may bring an action to recover the same for the benefit of the town in any court of 

 competent jurisdiction. 



§ 2. This act shall take effect immediately. 



New York State Laws of IQ12, Section 89 of Article 5 of Chapter 444 



AN ACT to amend the conservation law generally, and in relation to lands, forests 



and public parks. 



Became a law April 16, 1912, with the approval of the Governor. Passed, three-fifths 



being present. 



The People of the State of New York, represented in Senate and Assembly, do enact as 

 follows: 



§ 89. Exemption of reforested lands from taxation. In consideration of the public 

 benefit to be derived from the planting and growing of forest trees, and to the end that 

 the growth of forest trees may be encouraged and the water supply of the state protected 

 and conserved, and that floods may be prevented, the owner of any waste, denuded 

 or wild forest lands, of the area of five acres or upwards, within the state, which are 

 unsuitable for agricultural purposes, who shall agree with the commission to set apart 

 for reforestation or for forest tree culture, the whole, or any specific portion of such 

 waste, denuded or wild forest lands, of the area of five acres or upwards, may apply 

 to the conservation commission, in manner and form to be prescribed by it, to have 

 such lands separately classified as lands suitable for reforestation or underplanting 

 within the purposes and provisions of this section. Each application for such classi- 

 fication shall be accompanied by a plot and description of the land, and shall state 

 the area, character and location thereof, and such other information in reference thereto 

 as the commission may require; such application shall be accompanied by a certificate 

 of the assessors of the tax district or districts in which said lands are located, which 

 shall set forth the assessed valuation of said lands for the last five years preceding the 

 date of such application; or if said lands have not been separately assessed during any 

 part of said period, or the timber has been removed therefrom at any time during said 

 period of five years, by a sworn statement of the assessors of the value of said lands, 

 which lands shall be valued at the same rate as other waste, denuded or wild forest 

 lands in said tax district, similarly situated; such application shall also contain a decla- 

 ration that the owner intends to reforest or underplant the lands described in such 

 application with such number and kind of trees per acre and in such manner as the com- 

 mission shall specify, and to comply with all reasonable rules and regulations of the 

 commission in reference to future care and management of said lands and trees. 



If it appears from said application and certificate or sworn statement that said lands 

 are suitable for reforestation or underplanting purposes and have not been assessed 

 during the period of five years next preceding the date of such application at an average 



