CLASSIFICATION OF LAND FOR REFORESTING AND 

 REDUCED TAXATION. 



(Conservation Law as Amended by Section 89, Chapter 444, Laws 



of 1912.) 



The provisions of this section apply to any waste, denuded or 

 wild lands of five acres and upward not suitable for agricultural 

 purposes which the owner thereof shall agree with the Conservation 

 Commission to set apart for reforesting purposes, provided the 

 land, at the time the application is made, is not assessed at an 

 average value of more than $5.00 per acre, or that similar land in 

 the same tax district is not assessed for more than this amount. 



The benefits of this section may be secured as follows : 



First. The owner shall apply to the Conservation Commission 

 on forestry form 68, asking that his land be separately classified^ 

 and that examination and recommendations be made to carry out 

 the work. This application must give a definite description of the 

 land to be planted. It must describe the property so that there 

 will be no question as to its location at any future time. If it is 

 a portion of a farm or larger parcel the complete description of 

 the entire tract as given in the last assessment roll must also be 

 included. The smaller piece should be described by roads, brooks, 

 property lines, boundaries and distances that will give a proper 

 description. The diagram requested should be made as accurately 

 as possible not only locating the entire assessed tract but the parcel 

 desired to be planted. The certificate from the assessors must be 

 submitted in all cases. If the land in question has not been sepa- 

 rately assessed or if the timber has been removed during the past 

 five years or other elements enter which affect the assessed valua- 

 tion of the land it will then be necessary to have the certificate of 

 the assessors that similar lands in the same tax district are not 

 assessed for more than $5.00 per acre. 



Second. The Conservation Commission after the receipt of the 

 application makes an inspection. If such inspections shows that 

 the lands are not suitable for agricultural purposes they shall classify 

 such lands as suitable for reforesting or underplanting and shall 

 submit to the owner an agreement for reforesting which will specify 

 the number and kinds of trees that should be planted. All owners 

 of the land must sign the application and agreement. Forestry 

 Form 70. 



