PENNSYLVANIA 209 



standing growth on the land is not taxed, but it shall pay a tax of 6 

 per cent, on the stumpage value of all timber cut from it, except that 

 the owner may cut up to $25 worth annually for his own use without 

 taxation. 



When the classified land has attained an average growth per acre 

 of 25,000 board feet for softwoods and 10,000 for hardwoods, the 

 owner is notified that at the end of two years it will be subject to the 

 six per cent. tax. The owner may reduce the stand, but at the end 

 of five years from the date of cutting the land must meet the original 

 requirements for classification. Land may be withdrawn from classi- 

 fication on payment of the 6 per cent products tax. Appeal on ques- 

 tions of eligibility for classification to the State Forester is allowed, 

 and fine is imposed for failure to comply with the terms of the act. 



Pennsylvania 



Pennsylvania has three laws relating to the taxation of forest 

 land. One statute creates auxiliary forest reserves, and owners of 

 forest land may apply to the State Forestry Reservation Commission, 

 giving details concerning their lands, for inclusion in this category. 

 The commission may examine this land and certify it to the county 

 commissioners as proper for inclusion. These officials may place the 

 land in the reserve if the owner agrees in writing to care for the 

 trees growing thereon, obligating himself by filing bond to cover 

 recovery of the lost tax by the State in event of failure to comply. 

 When the trees on such land have become of merchantable value the 

 commission, at the request of the owner or on its own motion, 

 designates the trees suitable to cut. If the owner follows these 

 instructions and plants trees in the place of those removed, the land 

 remains in the reserve. 



The taxation of land so classified is provided in another statute. 

 Land in the reserve is rated in value at not more than $i an acre so 

 long as it remains in classification. Underlying assets, such as 

 minerals or oil, are taxed separately. Whenever timber of forest 

 reserve of this type is to be harvested, the owner must give bond to 

 20 per cent, of the estimated value of the timber to be harvested, 

 and must pay as a yield tax 10 per cent, of the value of the trees 

 harvested within 90 days. In case the land is removed from the 

 auxiliary reserve before maturity of the timber, the amount of taxes 



