Conservation Commission 97 



only where the forest growth is destroyed and the land is unim- 

 proved and non-agricultural, provided the owner does not enter 

 his land under section 88. it provides that the owner of such 

 lands shall after notice reforest, or if he fails, the State shall do 

 so ; that an account of the cost shall be kept and that the expense 

 incurred by the State shall be subject only to existing liens and 

 taxes \ that interest shall be computed at 4 per cent, simple. Cut- 

 ting of timber is made subject to State control and the expense 

 incurred by the State must be paid before removal of the timber. 

 There is no provision for tax reduction but the State cannot be 

 reimbursed for its outlay in excess of 50 per cent, of the stumpage 

 value. 



Section 88-b. This provision provides for the State to contract 

 to reforest private lands. It applies to lands entered under sec- 

 Lion 88 if in parcels of 300 acres or upwards. The owner may 

 apply but the State must reforest when such applications are 

 made. The future lumbering is restricted. The expense of 

 planting, with 4 per cent, simple interest, becomes a lien on the 

 wood growth only, but the State cannot recover on account of such 

 expense more than 50 per cent, of the stumpage value, on account 

 of such disbursements. The owner is entitled to the taxation 

 provisions of section 89-a. A cutting tax of 10 per cent, is 

 levied in lieu of taxes advanced. 



Section 89. This is the present provision of the Conservation 

 Law relative to taxation of forest lands. It was amended in the 

 bill so as to apply only to lands without the Adirondack and Cat- 

 skill parks. 



Section 89-a. This section provides that the State pay taxes on 

 forest lands under certain conditions. It is applicable to private 

 lands in parcels of 100 acres or upwards, whose land value is $10 

 or less per acre, situate within the parks, provided they have been 

 classified under section 88 or 88-b. It fixes an assessment value 

 of the land, exclusive of minerals or improvements, for a fifty- 

 year period. Lands covered with forests or lands planted may be 

 included. The cutting is regulated. The land and forest 

 growth shall be separately assessed. The owner shall pay the 

 tax on the land as assessed. The timber shall be separately as- 

 sessed and the State shall pay the tax. A graduated cutting tax 

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