NORTH DAKOTA 
Modified Rate Law!. 
Optional. Enacted 1967. 
Century Code Secs. 57-57-01 to 10. 
Classification 
Qualification. Tracts of ‘native woodland”, 
10 acres or larger, are eligible for classification. 
“Native woodland”’ is defined as an area normally 
supporting a growth of natural forest cover. 
Procedure. The owner applies to the State 
Forester setting forth a description of the prop- 
erty. If the State Forester determines that the 
land will produce a forest cover he enters an order 
approving the application and forwards copies 
to the owner, the assessor, the township clerk and 
the county auditor. 
The owner, the township supervisors, or the 
county commissioners may petition for a public 
hearing on whether lands should be entered under 
the Act. The hearing board consists of the State 
Forester as chairman, the county auditor and the 
local assessor. Provision is made for appeal to the 
courts. 
The application and approval constitute a con- 
tract running with the land for a 5-year period 
unless terminated. Contracts are subject to re- 
newal by mutual consent. 
Conditions governing continued classification. 
The land must not be cleared, grazed, burned, cut 
or otherwise handled in a manner determined by 
the State Forester to be destructive. 
At the request of the owner, the State Forester 
may assist in preparing and carrying out forest 
1 Known as the “Native Woodland Tax.” 
management plans. The State Forester must 
make an annual report as to the forest practices 
of each owner of classified lands. 
Declassification 
If the State Forester determines that the owner 
has not complied with the law, or that the land is 
no longer used for forestry, the land is declassified. 
Provision is made for public hearing and appeal 
i in the case of applications for entry under the 
ct. 
Upon declassification the land is returned to the 
regular tax rolls. 
Tax treatment 
Land and timber. Classified lands are taxed at a 
rate determined to be equitable by the county 
commissioners and the State Forester. Such rate 
is not to exceed that determined by the State and 
county levy. 
Taxes under the Act are in lieu of all ad valorem 
taxes but not of income nor excise taxes upon the 
sale of forest products or services that may be 
derived from classified lands. 
Tax administration 
Collection. Taxes are collected by the county 
treasurer in the same manner as other real 
property taxes. 
Use of revenue 
Taxes under the Act become part of the total 
real property taxes on the land of the owner. 
OHIO 
Modified Rate Law!. 
1951. 
Optional. Enacted 1925. Amended 1927, 1939, and 
Revised Code 1958, Sees. 5718.22 to .26. 
Classification 
Qualification. The property must consist of land 
bearing a stand of trees which has been determined 
by the Division of Forestry to be suitable for 
classification. 
Procedure. The owner makes application to the 
Division of Forestry declaring that the tract is 
devoted exclusively to forestry or timber growing 
in accordance with the regulations provided. 
Following determination that the property is 
suitable for classification, the owner’s declaration 
is certified by the Division and copies are filed 
with the county auditor. 
Conditions governing continued classification. 
The owner must exercise reasonable care in the 
1 Known as the “Forest Tax Law.” 
protection and maintenance of the forest in 
accordance with regulations prepared by the 
Division. In case of violation, a period of six 
months is granted in which to make correction. 
At least two approved metal signs must be 
prominently displayed on the borders of each 
classified tract. 
Declassification 
This may be effected upon request of the owner, 
or by the Division of Forestry if the owner fails 
to comply with regulations. Following declassifi- 
ation the land is again taxed at the full rate. 
Tax treatment 
Land and tumber. Taxed annually at 50 percent 
of the local tax rate on its value as determined 
under the general tax laws. 
