stituting chapter sixty of the consolidated laws," is hereby amended 

 by adding at the end a new section, to be section seventeen, and to 

 read as follows : 



17. Exemption and reduction in assessment of lands main- 

 tained as wood lots and to encourage the growth of trees for 

 such purposes. In order to encourage the maintenance of wood 

 lots by private owners and the practice of forestry in the manage- 

 ment thereof, the owner of any tract of land in the state, not exceed- 

 ing fifty acres, which is occupied by a natural or planted growth of 

 trees, or by both, which shall not be situated within twenty miles 

 of the corporate limits of a city of the first class, nor within ten 

 miles of the corporate limits of a city of the second class, nor within 

 five miles of the corporate limits of a city of the third class, nor 

 within one mile of the corporate limits of an incorporated village, 

 may apply to the Conservation Commission in manner and form to 

 be prescribed by it, to have such land separately classified for taxa- 

 tion. Application for such classification shall be made in duplicate 

 and accompanied by a plot and description of the land, and such 

 other information as the Commission may require. Upon the filing 

 of such application it shall be the duty of the Commission to cause 

 an inspection of such land to be made by a competent forester for 

 the purpose of determining whether or not it is of a suitable char- 

 acter to be so classified. If the Commission shall determine that 

 such land is suitable to be so classified, it shall submit to the owner 

 a plan for the further management of said land and trees and shall 

 make and execute a certificate under the seal of the Commission 

 and file the same with the county treasurer of the county in which 

 the land is located, which certificate shall set forth a description 

 and plot of the land so classified, the area and owner thereof, the 

 town or towns in which the same is situated, and that the land has 

 been separately classified for taxation in accordance with the pro 

 visions of this section. Upon the filing of such certificate it shall 

 be the duty of the county treasurer to file with the assessors of the 

 tax district in which the land described therein is located, within 

 ten days after receipt thereof, a certified copy of such certificate. 

 So long as the land so classified is maintained as a wood lot, and 

 the owner thereof faithfully complies with all the provisions of this 

 section and the instructions of the Commission, it shall be assessed 

 at not to exceed ten dollars per acre and taxed annually on that 

 basis. In fixing the value of said lands for assessment, the assessors 

 shall in no case take into account the value of the trees growing 



