the area and owner or owners thereof, the town or towns in which 

 the same are situated, the description upon the last assessment-roll 

 which included said lands, the period of exemption or of reduction 

 of assessment to which such lands are entitled and the date of the 

 expiration of such exemption or reduction of assessment. Upon the 

 riling of such certificate it shall be the duty of the county treasurer 

 to file with the assessors of the tax district in which the lands 

 described therein are located within ten days after receipt thereof 

 a certified copy of such certificate, and the assessors of such tax 

 district shall place the lands according to the description contained 

 in said certificate upon the next assessment-roll prepared for the 

 assessment of lands within such tax district, and shall exempt, or 

 reduce the assessment upon, the lands so described as hereinbefore 

 provided, and shall insert upon the margin of said assessment-roll 

 opposite the description of said lands, a statement that in accordance 

 with the provisions of this section of the tax law said lands are 

 exempt from taxation or that the assessment thereof is reduced 

 fifty per centum as the case may be and insert also in the margin 

 the date of the expiration of such exemption or such reduction of 

 assessment and such lands shall continue to be exempted, assessed 

 and carried in such manner upon the assessment-rolls of such town 

 until the date of the expiration of such exemption or reduction of 

 assessment. Lands which have been forested as above provided 

 within three years prior to the taking effect of this section may 

 come within its provisions if application therefor is made to the 

 Conservation Commission within one year from the time when this 

 section takes effect, but except as provided by this section the period 

 of exemption or reduction as certified to by the Conservation Com- 

 mission shall not exceed the period of thirty-five years from the 

 date of the original planting. Lands situated within twenty miles 

 of the corporate limits of a city of the first class, or within ten 

 miles of the corporate limits of a city of the second class, or within 

 five miles of the corporate limits of a city of the third class, or within 

 one mile of the corporate limits of an incorporated village shall not 

 be entitled to the exemption or reduction of assessment provided 

 for by this section. In the event that lands exempted or reduced 

 in taxation as above provided shall, by act of the owner or other- 

 wise, at any time during the period of exemption or reduction in 

 taxation cease to be used exclusively as a forest plantation to the 

 extent provided by this section to entitle such land to the privileges 

 of this section, the said exemption and reduction in taxation pro- 



