Conservation Commission before April 10, 1913. This law does 

 not apply to any lands (located) within twenty miles of the cor- 

 porate limits of a city of the first class; ten miles of the corporate 

 limits of a city of the second class ; five miles of the corporate limits 

 of a city of the third class, or one mile of the limits of a corporate 

 village. In the event that the land so exempted shall, at any time 

 during the period of exemption or reduction, cease to be used ex- 

 clusively as a forest plantation within the meaning of the law, the 

 benefits of this chapter shall no longer apply. 



The method to be pursued in securing this reduction is as follows : 



First. The owner must file proof of planting (use Forestry 

 Form 65) with the assessors of the tax district or districts in which 

 such lands are situated. 



Second. File with the Conservation Commission, Albany, N. Y., 

 an affidavit (Forestry Form 66), making due proof of planting, and 

 giving other required information. If the Conservation Commission 

 is satisfied that the reforesting has been done by adequate methods, 

 and in good faith, and that the owner is entitled to such exemption, 

 the Commission shall so certify to the county treasurer of the county 

 in which the land is situated, and the local assessors, on notice from 

 the county treasurer, shall place the lands according to the descrip- 

 tion on the assessment roll with the proper record for reduction 

 or exemption. 



The benefits derived depend upon the number of trees planted. 

 On open land planted with not less than eight hundred trees per 

 acre there is an absolute exemption of assessment and taxation of 

 the land and timber thereon for a period of thirty-five years from 

 the date of the levy of taxes immediately following such planting. 

 In case existing forests or brush land shall be under planted with not 

 less than three hundred trees per acre, such property shall be assessed 

 at 50 per cent, of the assessed value of such land exclusive of any 

 forest growth for a period of thirty-five years from the date of 

 the levy of taxes thereon immediately following such planting. 



If any land, exempted under this section, continues to be used 

 exclusively for the growth of a planted forest after the thirty-five 

 year period herein provided, the land shall be assessed at its true 

 value, and the taxes paid on said lands for 5 years but the timber 

 thereon shall be exempt from assessment and taxation until 

 harvested. 



The owner must, before making any cuttings, except thinnings 

 to stimulate growth, in accordance with directions of the Conserva- 



