36 THE CORNELL READING-COURSES 



On wooded or brush lands of small area 



The law dealing with relief from taxation on wooded or brush lands of 

 small area (one to one hundred acres) is the same as described above for 

 small areas not wooded, with the following exceptions: (i) Instead of 

 planting at least eight hundred trees per acre, the owner is to underplant 

 the area with at least three hundred trees per acre. (2) All trees growing 

 on the land are exempt from taxation for thirty-five years ; the land itself 

 is to be taxed, but it is to be assessed for thirty-five years at only one half 

 its assessable valuation. 



Further details may be found in chapter 249 of the Laws of 1912 (p. 38). 



On nonagricultural lands, bare or wooded, of large or small area, assessed at 

 not over five dollars per acre 



The owner of bare or wooded land who wishes to use that land for 

 raising a crop of timber may obtain some tax relief if the land is unsuitable 

 for agriculture, if its assessed valuation does not exceed five dollars per 

 acre, and if its area is at least five acres. 



The relief that may be obtained in this case is that all trees growing on 

 the land are exempt. from taxation for thirty-five years; and that, although 

 the land itself is taxed, its assessed valuation is determined at the outset 

 and cannot then be increased for thirty-five years. In determining this 

 assessed valuation, it cannot be placed higher than the average assessed 

 valuation of the land for the preceding five years, or than the assessed 

 valuation of other similar lands in the same tax district. The certainty 

 as to the rate at which the property will be assessed for a period of thirty- 

 five years is the distinctive feature of this law. 



In order to obtain this tax relief, the owner must plant or underplant 

 with such forest trees as the Conservation Commission may direct, and 

 must maintain and protect the forest in accordance with the instructions 

 of the Conservation Commission. 



The procedure in getting the lands specially listed for taxation under 

 the provisions of this law is as follows: The owner should apply to the 

 Conservation Commission at Albany, giving a description of the land, 

 and enclosing a certificate or sworn statement by the tax assessor as to the 

 value of the land. A representative of the Commission then examines 

 the property. If the area is found to be suitable, a written agreement 

 is made between the Commission and the owner, the former agreeing to 

 supply at cost the trees needed for planting, and the latter agreeing to do 

 the planting and to care for the forest as directed. This agreement is 

 recorded in the county clerk's office, and " the provisions thereof shall be 

 deemed to be and be covenants running with the land." The owner is 

 to do the planting within one year after making this agreement. When 



