LAWS RELATING TO TAXATION ON FOREST LANDS 37 



the planting is completed, he files with the Commission an affidavit proving 

 the planting. After inspection of the area to see that everything is satis- 

 factory, the Conservation Commission reports to the county treasurer, 

 and the county treasurer to the local tax assessor, that the area is to be 

 taxed as described above. 



" The right to such exemption and taxation shall be inviolable and 

 irrevocable as a contract obligation of the state, so long as the owner of 

 the land so planted shall fully comply with and perform the conditions 

 of such contract not exceeding said period of thirty-five years." If the 

 owner does not live up to the contract, the property may be taxed in the 

 ordinary manner, or the Commission may by injunction restrain the owner 

 from improper treatment of the forest. 



Further details may be found in chapter 444 of the Laws of 1912 (p. 41). 



RELIEF FROM TAXATION BY CARE OF WOODLOTS 



A modified form of taxation may be obtained for a woodlot, either of 

 natural growth or planted, if its area does not exceed fifty acres and if it is 

 not " situated within twenty miles of the corporate limits of a city of the 

 first class, nor within ten miles of the corporate limits of a city of the 

 second class, nor within five miles of the corporate limits of a city of the 

 third class, nor within one mile of the corporate limits of an incorporated 

 village." 



The modified plan of taxation for such lands is as follows: (i) The trees 

 growing on the land are exempt from taxation until they are cut. (2) The 

 land is to be taxed, but its assessed valuation is not to exceed ten dollars 

 per acre and is not to be greater than the assessed valuation of other similar 

 lands in the same tax district. (3) When live trees are cut, they are sub- 

 ject to a tax of five per cent of their estimated stumpage value, except that 

 trees cut for " firewood or building material for the domestic use of said 

 owner or his tenant " are not taxed. 



In order to get the benefit of this method of taxation, the law requires 

 that the owner must maintain the woodlot in a manner to be prescribed 

 for it by the Conservation Commission. 



The first step in getting the land separately classified for taxation on 

 this basis is for the owner to apply to the Conservation Commission, 

 describing the land and giving such other information as the Commission 

 may require. A representative of the Commission then inspects the wood- 

 lot, and if it is found to be suitable the Commission submits to the owner 

 a plan of management for the woodlot. If the plan is accepted by the 

 owner, the Conservation Commission reports to the county treasurer, and 

 the county treasurer reports to the tax assessors of the district, that the 

 property is to be given the special form of taxation. 



