temporary buildings are taxed as personal prop- 
erty. 
4 Plantations (if planted and maintained with 
at least 500 trees of commercial species per acre) 
may, upon application, be allowed a credit of 50 
cents per acre per year against taxes on other lands 
of the owner within the same governmental sub- 
division. The credit may not, however, exceed 
such other taxes. At the end of 10 years the credit 
ceases and the plantation is classified as com- 
mercial forest land. 
This provision does not apply to lands devoted 
to growing trees for ornamental purposes. If 
such trees are cut, all credits shall be repaid plus 
triple the tax that would otherwise have applied. 
Tax administration 
Reports. The owner must report to the county 
board each year any changes affecting the status 
of the property. Such changes include the species 
and volume of all timber cut, the acreage, species, 
and number of trees planted, and changes in forest 
types due to fire, insects, or disease. 
In event of substantial change for the above or 
other reasons, the owner may apply for reclassifi- 
cation. During the sixth year of each calendar 
decade, lands may be reclassified upon showing of 
justification by the owner or upon initiative of the 
county board. 
Determination of average annual growth rates and 
stumpage values. Average annual growth rates are 
to be determined by the county board at 10-year 
intervals with due regard to studies by the State 
Division of Forestry and by the Lake States 
(now North Central) Forest Experiment Station, 
U.S. Department of Agriculture. Determinations 
are subject to appeal. 
27 
Stumpage values for each species are to be 
determined at 2-year intervals based on average 
sale prices received by the county upon all its 
sales of sound standing timber. In the absence of 
such sales, or if less than 500 cords of the respec- 
tive products have been sold, the county board 
with approval of the Commissioner of Conserva- 
tion may set stumpage prices. There is provision 
for appeal. 
Collection. Taxes are collected in the same man- 
ner as ad valorem taxes. Until paid they consti- 
tute a lien both upon the land and upon forest 
products growing thereon and severed therefrom. 
Use of revenue 
Taxes collected under the Act are distributed 
in the same manner as ad valorem taxes. 
Definition of terms 
Forest type. A stand of trees characterized by 
the predominance of one or more key species 
which make up 50 percent or more of the saw log 
volume in saw log stands; of cordwood in pole 
timber stands; or of the number of trees in seed- 
ling and sapling stands. Nine forest types are 
recognized: spruce-fir, swamp spruce, other swamp 
conifers, jack pine, white or Norway pine, aspen- 
birch, upland hardwood, lowland hardwood, and 
stagnant spruce swamp. 
Value of annual growth. The average annual 
growth rate per acre for a particular forest type 
multiplied by the weighted average of the stump- 
age values of all species in the type. The propor- 
tions of the various species to be used in com- 
puting the weighted average are to reflect the 
most recent official forest survey report for the 
county. 
