PUERTO RICO 
Exemption. 
Optional. Enacted 1930. Amended 1934 and 1952. 
Laws of Puerto Rico Annotated 1962. Title 12, Secs. 157-166. 
Classification 
Qualification. Lands not less than 50 cverdas 
(approximately 50 acres) in area, devoted ex- 
clusively to the production and development of 
forest trees for commercial purposes and regula- 
tion of streamflow, may be classified as Auxiliary 
Commonwealth Forests. The trees may be planted 
or of natural growth. 
Procedure. The owner applies to the Secretary 
of Agriculture and Commerce, setting forth the 
location, nature, and condition of the land and 
trees. If the Secretary, after investigation, deter- 
mines that the qualifications for classification 
have been met, he informs the Secretary of the 
Treasury who in turn certifies the fact to the Col- 
lector of Internal Revenues of the district. The 
latter then classifies the lands as Auxiliary Com- 
monwealth Forests provided the owner agrees 
to care for the trees in accordance with instruc- 
tions until they are mature. 
Conditions governing continued classification. 
The forest must be cared for in accordance with 
instructions of the Secretary of Agriculture and 
Commerce and must not be cut until merchant- 
able. Before harvesting, the Secretary makes an 
inspection to determine the kind and number of 
trees to be cut. To remain eligible for exemption 
the owner must plant other valuable species im- 
mediately after cutting. The owner may remove 
at any time burned, fallen, or damaged trees or 
undesirable varieties and may also remove timber 
for use on the property. 
Declassification 
This may be effected by the Secretary (1) upon 
request of the owner, (2) upon failure to manage 
the property in accordance with instructions or if 
the land is devoted to other purposes, (3) when 
the trees, in the opinion of the Secretary, are suit- 
able for commercial purposes, or (4) if the land is 
acquired by public authority for inclusion in an 
insular forest reserve. 
If withdrawal is occasioned by violation of the 
owner’s agreement, a declassification tax is im- 
posed. 
Tax treatment 
Land and timber. Both are exempt from taxa- 
tion under the conditions noted above. 
RHODE ISLAND 
Exemption. 
Optional. Enacted 1878. Amended 1908, 1965. 
General Laws 1956, Title 42, Sec. 42-17.1-3. 
Title 44, Sec. 44-3-8. 
Classification 
Qualification. Areas up to 300. acres in one owner- 
ship, worth not more than $25 per acre, and planted 
with at least 500 trees per acre of species named 
in the Act, may be exempt for 15 years from date 
of planting. 
Procedure. The owner files an affidavit with the 
assessors showing that he has complied with the 
law. 
14 
Conditions governing continued classification. 
The forest must be maintained in good growing 
condition and must be managed in accordance with 
a working plan approved by the Director of the 
Department of Natural Resources. 
In event of destruction by fire, the plantation 
roma eligible for exemption if replanted within 
year. 
Tax treatment 
Land and timber. Both are exempt under the 
conditions noted above. 
