Conditions governing continued classification. 
Persons owning or controlling classified lands 
must follow minimum standards of good timber 
management as prescribed by the Department of 
Natural Resources. Classified lands may not be 
grazed by domestic animals but this provision 
does not apply to domestic fowl that have no 
detrimental effect on timber production. 
No open areas are permitted except those under 
special permit from the State Forester for the 
establishment of small lake areas, wildlife food 
plots or other purposes not inconsistent with the 
purposes of the Act. Such areas shall not exceed 
1 acre for any single practice. 
Classified lands are inspected at least once every 
five years by the office of the State Forester and 
recommendations are submitted to the owner for 
any needed improvements. 
Classified lands must be marked by boundary 
signs as required by the Department. 
Declassification 
This may be effected at any time upon request 
of the owner or by the State Forester if he finds 
that provisions of the Act are not being carried 
out. In addition, after January 1, 1970 classified 
land devoted primarily to the growth of commer- 
cial Christmas trees is to be declassified by the 
State Forester. 
Upon declassification the owner must pay a 
tax calculated as the lesser of the following 
amounts. 
1. An “increment tax’’ equal to the excess ot 
the appraised value of the land as determined 
at time of withdrawal over the appraised 
value as determined at time of classification, 
less any increase in the final appraisement 
occasioned solely by the construction of any 
ditch or levee affecting the land. 
2. The real property taxes which would have 
been assessed on the land during the period of 
classification had it not been so classified, 
plus interest at the rate of 5 percent per 
year. 
In no ease is the owner liable for real property 
taxes in excess of the taxes which would have been 
assessed on the land during the 10 years immed- 
lately preceding withdrawal. 
Declassification taxes are paid into the county 
general fund. 
Tax treatment 
Land and timber. Classified lands are taxed on a 
fixed assessment of $1 per acre. 
If any oil, gas, stone, coal or other mineral is 
obtained from classified lands, such mineral 
wealth is subject to assessment in the usual man- 
ner. 
Tax administration 
Reporis. The owner must report annually to 
the State Forester, providing such information 
relative to classified lands as may be required. 
18 
i 
