FOREST TAXATION IN THE UNITED STATES 391 
get any share of the yield-tax proceeds, and in Michigan the State 
gets one-half of these proceeds in any event. 
EXEMPTION LAWS 
There are now in effect six special forest-tax laws of the exemption 
class which are of general application. These laws contain provisions 
similar to those indicated as characteristic of the yield-tax laws, 
except that they provide no yield tax and no other tax in lieu of the 
exemption allowed to the properties to which they apply. 
OPpTiIONAL 
Five of these six exemption laws are of the optional type. In one of 
these, that of Delaware, both land and timber are entirely exempt for 
30 years, but this advantage is counterbalanced by the restriction that 
timber may be cut only under supervision of the State forestry 
department and may be removed only with the permission of that 
department. The Maine law exempts lands set apart for reforesta- 
tion for 20 years, and is subject to conditions in respect to number, 
distribution, and cultivation of the trees which are more readily met 
by plantations than by naturally regenerated stands. Though it has 
long been on the statute books, this law has not been widely invoked 
and the area now classified under its provisions is about 3,000 acres. 
In Connecticut the more recently adopted forest-tax law of 1929 
allows the exemption of all the trees for an indefinite period, but 
requires that the land be taxed at full value. This is the only exemp- 
tion law which may at the outset apply to merchantable trees. It is 
unusual in the very broad authority given the State forester. He 
may approve classification when, in his opinion, it would be advan- 
tageous to the community and to the owner to permit the trees to 
remain standing until they become suitable to be cut for lumber. 
This law was passed in 1929 and has not yet been widely applied, since 
less than 5,000 acres, or about 0.3 percent of the privately owned 
forest area, are classified under its terms. Digests follow of the 
Connecticut and Maine laws. 
CONNECTICUT. TEMPORARY FIXED ASSESSMENT AND ULTIMATE TREE EXEMPTION, 
PASSED IN 1929 
General Statutes of Connecticut, revision of 1930, sections 1188-1191. 
I-II. Properties classified are set in the list of the owner at the same value 
which actually appeared in the last completed assessment prior to the owner’s 
request for classification, which value may not be changed until the next general 
revaluation of all the taxable real estate in the town [by general law all real 
estate must be revalued at least every 10 years], when the land, exclusive of trees, 
is valued in the same manner as other land in the town, and thereafter the trees 
are exempt from the property tax. [The law does not use the term trees, but 
uses ‘‘tree growth’’ which has been interpreted by the courts as meaning trees.] 
The owner of classified land may enter a protest concerning the revaluation of 
the land with the assessors of the town and with the [State] tax commissioner. 
A hearing is then held by the tax commissioner or by an assessor of a town in the 
county whom he designates and who is paid by the owner. At the hearing the 
revaluation may be affirmed or a new value placed on the property, which then 
is the value until a subsequent general revaluation unless appeal is taken to the 
courts. Otherwise the operation of the property tax is not changed. 
VII-1-a. The initial qualifications for classification are as follows: The prop- 
erty must include trees and be of such character that in the opinion of the State 
forester it would be advantageous to the community and to the owner to permit 
the trees to remain standing until they become suitable to be cut for lumber. 
