8 



Commission thirty days' notice prior to the time he desires to 

 begin cutting, and its agents shall designate the trees that should 

 be removed in order to best secure the purposes of proper forest 

 management. 



In lieu of this exemption of taxation on the crops the owner will 

 be required to pay a 5 per cent, tax on the value of the timber 

 removed; such tax to be paid to the tax collector of the town in 

 which the land is situated before the wood is removed. Failure 

 to pay the taxes subjects the owner to a fine of three times the 

 tax. 



This provision of the Tax Law is one of great importance to 

 the land owner. 



First. It enables him to secure expert advice how best to handle 

 his woodlot. 



Second. Will result in increased wood production and therefore 

 greater profit from the land. 



Third. Will enable the owner to hold his woodlot and be taxed 

 on the value of the land only but in no case at more than $10.00 

 per acre. 



EXEMPTION OF REFORESTED LANDS FROM 

 TAXATION. 



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



of 1912.) 



89. Exemption of reforested lands from taxation. In con- 

 sideration of the public benefit to be derived from the planting and 

 growing of forest trees, and to the end that the growth of forest 

 trees may be encouraged and the water supply of the state protected 

 and conserved, and that floods may be prevented, the owner of any 

 waste, denuded or wild forest lands, of the area of five acres or 

 upwards, within the state, which are unsuitable for agricultural 

 purposes, who shall agree with the Commission to set apart for 

 reforestation or for forest tree culture, the whole, or any specific 

 portion of such waste, denuded or wild forest lands, of the area 

 of five acres or upwards, may apply to the Conservation Commission, 

 in manner and form to be prescribed by it, to have such lands sepa- 

 rately classified as lands suitable for reforestation or underplanting 

 within the purposes and provisions of this section. Each applica- 

 tion for such classification shall be accompanied by a plot and 

 description of the land, and shall state the area, character and loca- 



