133 REPORT OF THE FORESTRY COMMITTEE 



time in succesful operation, it is likely that Western States would consider more 

 favorably a simpler plan and one which, while collecting about the same aggregate 

 tax, realizes more of it annually. Such a plan is the first of the three fundamental 

 ones originally mentioned. It is theoretically somewhat the least favorable of the 

 three to the forest owner, but easily understood and much more encouraging than 

 the present general property tax. 



A Just Plan for Taxing Deforested Land on the Pacific Coast or Elsewhere 

 When a Heavy Yield Tax on Such Land is Inexpedient. 



1. Any land in this State which has been practically denuded of the 

 merchantable timber thereon by cutting or by fire but is adaptable for groAving 

 new forests may, at the option and request of the owner, be separately classified 

 under the title of reforestation land and when so classified shall be taxed in the 

 manner set forth in this act, in lieu of all other taxes except such as may be 

 imposed by law upon improvements other than forest growth. 



3. Classification of land under this act shall be by the State forester, 

 who shall determine whether all or part of any land covered by application 

 therefor is suitable for reforestation and prescribe for all lands separately 

 classified for this purpose such regulations as shall be necessary to insure the 

 growing and protection of new forests thereon. 



3. Application for such classification shall be made to the State forester 

 upon blanks by him provided and contain such information as he requires, includ- 

 ing a legal description and plat of the tract or tracts and a guarantee to pay the 

 reasonable expenses of any further examination he may direct. 



4. In case the State forester shall find that any or all of the land covered 

 by an application is suitable, he shall be empowered to enter on behalf of the 

 State into a contract with the properly authorized owner of the land which shall 

 condition its separate classification as reforestation lands, and its continuance 

 under such classification, upon compliance with regulations for fostering and 

 protecting forest growth on lands so classified and with all other provisions of 

 this act. Such contract may be without time limit except it shall be provided 

 that, if the State forester shall at any time find the timber upon the tract or part 

 thereof sufficiently mature and merchantable to be either cut or more properly 

 taxed laws then existing for the taxation of mature timber, he may require the 

 owner to elect between its cutting and taxation under this act within two years or 

 its re-classification under said laws for the taxation of mature timber. 



5. Upon acceptance and execution of such a contract, the land covered 

 thereby shall be separately classified as reforestation land by the State forester, 

 who shall certify to this effect to the owner and to the assessor of the county 

 wherein the land lies, forwarding the latter a plat and description thereof. Upon 

 such certification to the county assessor, said land and the forest growth then or 

 thereafter thereon shall be separated for purposes of taxation as long as said 

 separate classification continues. The assessor when making the annual assessment 

 shall assess only the value of the land alone, not enhanced by reason of any forest 

 growth thereon, and upon no higher basis than upon which he assesses contiguous 

 or nearby wild unforested land of the same character not separately classified 

 under the act. No tax shall be paid upon the timber until it is cut, when it shall be 

 assessed and taxed upon its full stumpage value at the rate then applied to 

 general property in the same county. 



6. Before the owner of such land cuts or permits the cutting of any forest 

 material thereon he shall notify the county assessor of the extent and duration of 

 the proposed cutting and the assessor shall determine and advise him as to the 

 necessary frequency and dates of such reports of the cutting as may be required 



