336 BOARD OF AGRICULTURE. [Pub. Doc. 



the land. They ma}'' also require the forest warden o<" the citj'' or town to 

 give such assistance as the}^ may deem necessary in making the aforesaid 

 determinations and valuations. If the assessors shall determine that the 

 land is not suitable for classification as aforesaid, they shall forthwith give 

 notice thereof to the owner, who may appeal from such decision to the 

 state forester. The state forester, after investigation and after hearing the 

 persons interested, shall decide whether the land is suitable for classifica- 

 tion, and shall notify the owner and the assessors of his decision. Tf he shall 

 decide that the land is suitable for classification, the assessors shall, within 

 thirty days thereafter, make the aforesaid valuations. 



Section 3. Said assessors shall, within ten days after the completion 

 of said valuations, send written notice thereof, in such form as the tax com- 

 missioner shall from time to time prescribe, to the owner of the land; and 

 the valuations so determined shall be conclusive unless the owner, within 

 ten days after receiving them, files notice of an appeal to the tax com- 

 missioner from any or all of the valuations so detennined. In case of such 

 appeal, the tax commissioner or his deputy, after investigation and after 

 hearing the persons interested, shall make final determination of said 

 valuation or valuations, and shaU notify the owiier and the assessors of such 

 deteimination, which shall be conclusive. 



Section 4. Upon the final determination of the aforesaid valuations, 

 the owner, if he desires to complete the classification, shall, within ten days, 

 notify the clerk of the city or towia of his acceptance of such valuations; 

 and such notification shall constitute a full acceptance of the conditions and 

 requirements of this act. The clerk may, with the consent of the tax com- 

 missioner, receive and file the notification after the said time has elapsed. 

 Upon receipt of such notification, the clerk shall forthwith classif}' the 

 land and shall notif}^ the assessors of the city or town in which the land is 

 situated; but if the notification from the owner is not received on or before 

 the first day of April in any year, the provisions of this act relating to tax- 

 ation shall not take effect until the first day of April of the following year: 

 provided, that in the year nineteen hundred and fourteen said provisions re- 

 lating to taxation shall take effect as of the first day of April, if the afore- 

 said notification from the owner is received on or before the first day of 

 July. The clerk shall also cause to be recorded in the registry of deeds for 

 the county in which the land is situated a certificate of the classification 

 of the land, which certificate shall contain the name of the owner of the 

 land, the date of classification, the designation of the land classified, and 

 a copy of the description of the land, or of the plat, required by section two 

 of this act. The clerk shall receive from the applicant a fee of two dollars 

 for every such certificate of classification, and shall receive a fee of fifty 

 cents for each subsequent copy thereof; and in addition the clerk shall 

 receive the usual fee for recording said certificate in the registry of deeds, 

 which fee shall be transmitted with the certificate to the register of deeds. 

 Upon the recording of the certificate, the land shall thereafter be subject 

 to all the conditions and requirements of this act unless it is withdrawn 



