No. 4.] AGRICULTURAL LEGISLATION. 337 



from classification ; and said conditions and requirements shall be binding 

 upon any owner thereof, his heirs and assigns, upon all persons who have 

 assented to the classification, and upon all persons subsequently acquiring 

 any interest in the land. 



TAXATION OF CLASSIFIED FOREST LAND. 



Section 5. Land classified under this act shall be exempt from taxation 

 except such as is imposed by this act, but shall be liable to the same extent 

 and in the same manner as other land for special assessments. Buildings 

 situated upon such land shall be subject to taxation as real estate under 

 the provisions of chapter four hundred and ninety of the acts of the year 

 nineteen hundred and nine and acts in amendment thereof and in addition 

 thereto. 



FOREST LAND TAX. 



Section 6. Land classified under the provisions of this act shall be sub- 

 ject to forest land tax. Said tax shall be assessed, levied and collected in 

 the manner prescribed in chapter four hundred and ninety of the acts of 

 the year nineteen hundred and nine for the taxation of real estate within 

 the commonwealth, upon its fair cash value exclusive of the value of all 

 buildings and the value of all trees growing thereon: -provided, that owners 

 of classified land, instead of prosecuting an appeal, as provided in sections 

 seventy-six to eighty of Part I of the said chapter, as amended, may, at 

 their option, within thirty days after receiving the notice provided for by 

 section seventy-five of Part I of the said chapter appeal to the tax com- 

 missioner. If the tax commissioner or his deputy, upon a hearing, finds 

 that the land has been overvalued, he shall make a reasonable abatement 

 and an order as to costs. 



FOREST commutation TAX. 



Section 7. Land classified under this act as Woodlot shall be subject 

 to forest commutation tax, wliich shall be assessed and levied annually as 

 of April first by each city and town in the following manner: — 



(a) An account shall be opened by the assessors of each city or town for 

 all lands classified as Woodlot on or before April first, nineteen hundred and 

 nineteen, and not withdrawn, which account shall show the sum of the taxes 

 assessed upon such lands, exclusive of buildings thereon, in the year nine- 

 teen hundred and thirteen. 



(6) From the aforesaid sum there shall be deducted, in each year from 

 nineteen hundred and fourteen to nineteen hundred and nineteen, inclusive, 

 the total amount of forest land tax assessed for that year in the city or town, 

 and the remainder shall be the total amount of forest commutation tax of 

 the city or town for that year. 



(f) The total amount of forest commutation tax thus determined for 

 each year from nineteen hundred and fourteen to nineteen hundred and 

 nineteen, inclusive, shall then be apportioned to the various tracts of Wood- 



