Third. When the agreement is executed it is recorded in the 

 county clerk's office of the county in which the land is located and 

 the provisions thereof shall be deemed to be a covenant running 

 with the land. 



Fourth. Within one year after making such agreement the 

 land shall be planted by the owner with the number and kinds of 

 trees specified and then the owner shall submit by affidavit, proof of 

 planting and file the same in the office of the Conservation Com- 

 mission, using Forestry Form 72. 



Fifth. The Conservation Commission shall then cause an in- 

 spection of the lands to be made, and if satisfied from the. affidavit 

 and report that the work has been done satisfactorily, and in good 

 faith, it shall execute a certificate to the county treasurer certifying 

 that the lands so situated are entitled to the benefits. 



The provisions of this section provide that lands so classified and 

 planted shall continue to be assessed and taxed at the same valua- 

 tion as they were before planting, or on the average assessment of 

 the five years previous to making the application, or at the value 

 of similar lands in the same tax district. The purpose is to prevent 

 the raising of the assessment of the property on account of the 

 increase in the growth of timber due to the reforesting. The wood 

 growth is exempt from taxation but the land is assessed at its origi- 

 nal value. 



The contract becomes an obligation on the part of the State, as 

 long as the owner complies with all the provisions, and becomes 

 irrevocable during the thirty-five year period. 



TAXATION OF REFORESTED LANDS. 



(Pursuant to Section 16 of Tax Law Added by Chapter 249, Laws 



of 1912.) 



The purpose is to encourage reforesting of waste and denuded 

 lands. 



This law applies to tracts of not less than one or more than 

 one hundred acres of land, which shall be planted for forestry pur- 

 poses. If the land is without trees, not less than eight hundred trees 

 must be planted per acre. If covered with existing forest or brush 

 growth it may be underplanted with not less than three hundred 

 trees per acre. 



Land planted as provided for in this section since April 10, 1909, 

 may come under these provisions if application is made to the 



