PRESENT STATl'S OF FOREST TAXATHjX 479 



was so amended in 191 7 as to permit the owner to appeal to the superior 

 court for the county in wliich the land is situated from the valuation of 

 the assessors, both with respect to land and timber. Similar privilege 

 was extended to owners to appeal from the decision of the State for- 

 ester for refusing classification. 



Lands bearing timber of more than ten years growth, the timber 

 having a taxable value, may be classified as forest land, and, after such 

 classification, shall be taxed at the local rate, but in no case to exceed 

 ten mills upon the true actual value of the land and timber separately 

 as established by the assessors at the time of classification. After the 

 lapse of a period of fifty years there must be a revaluation of both the 

 land and timber, and for the succeeding fifty years the local rate of 

 taxation shall be applied to the newly determined valuation, but in no 

 case shall the rate exceed ten mills. At the end of the second fifty- 

 year period, provided classification has been maintained, new valuations 

 shall be made as often as necessary, and the local rate of assessment, 

 disregardless of amount, applied thereto. 



In addition to the levy cited above, there is the yield tax. When a 

 cutting is made, the material removed is subject to a graduated yield 

 tax at the following rates on the value: i to lO years. 2 per cent; 

 II to 20 years. 3 per cent; 21 to 30 years, 4 per cent; 31 to 40 years, 

 5 per cent ; 41 to 50 years, 6 per cent ; 50 years, 7 per cent. 



Lands fully stocked with forest trees not over ten years old, except 

 the scattered older trees ; lands incompletely or partially stocked with 

 forest trees not more than ten years old, when planted with a sufficient 

 number of approved additional trees to insure a spacing of approxi- 

 mately 6 feet by 6 feet over the entire area, and open lands planted 

 with not less than 1,200 forest trees to the acre, provided the trees are 

 of approved kinds, may be classified as forest lands in the same manner 

 as above noted, and taxed at the local rate on the land valuations as 

 established by the town assessors. In no case, however, shall the rate 

 exceed ten mills. When a cutting is made on such lands, the material 

 removed is subject to a flat rate yield tax of 10 -per cent of the value. 



\\'hen a timber crop is removed and the lands are reforested, either 

 naturally or through planting, the reforested lands may be reclassified 

 or the existing classification continued and taxed on the established 

 value for the remainder of the uncompleted period. If the existing 

 valuation is continued, a revaluation shall be made at the end of the 

 uncomplete period. 



Classification once established shall be continued as long as proper 

 forest conditions are maintained. L^pon request of the local assessors 



