J I 



of expiration of said exemption. Such lands shall be assessed, and 

 continue to be assessed, and carried in such manner, upon the assess- 

 ment-rolls, of such towns until the end of the exemption period. In 

 the event that lands so classified shall, in the judgment of the Com- 

 mission, cease to be used exclusively for forestry purposes to the 

 extent provided in the agreement between the Conservation Com- 

 mission and the owner, or that said owner has violated its terms, 

 or any reasonable rules and regulations of the Commission in respect 

 to the use of or the cutting of timber on said lands, the exemption 

 from taxation provided in this section shall no longer apply; or at 

 the election of the Commission such owner may be also restrained 

 from said acts by injunction; and the assessors having jurisdiction 

 shall, upon the direction of the Commission, assess said lands against 

 the owner at the value, and in the manner provided by the tax law 

 for general assessment of land. 



The planting or underplanting of a tract in forest trees in com- 

 pliance with the agreement as provided in this section shall be taken 

 and deemed to be an acceptance by the owner of the exemption 

 privileges herein granted and of the conditions herein imposed; and 

 in consideration of the public benefit to be derived from the plant- 

 ing, underplanting, cultivation and growth of such trees the ex- 

 emption of such trees from taxation and the taxation of the land 

 upon which such trees are grown as herein provided, shall be con- 

 tinued and is hereby assured; and 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 ex- 

 ceeding said period of thirty-five years. 



REFORESTING EXEMPTION ORIREDUCTION. 



CHAPTER 249. 



AN ACT to amend the tax law, in relation to the exemption and 

 reduction in assessment of lands which have been planted with 

 trees for forestry purposes. 



Became a law April 10, 1912, with the approval of the Governor. Passed, 

 three-fifths being present. 



The People of the State of New York, represented in Senate and 

 Assembly, do enact as follows: 



Section I. Article one of chapter sixty- two of the laws of nineteen 

 hundred and nine, entitled " An act in relation to taxation, con- 



