HAWAII 
Exemption (private lands in government custody). Optional. 
Enacted 1903. Amended 1957 and 1965. 
Revised Laws 1955, 1963 Supplement, Title 3 Sec. 19-5, as 
amended by Act 265 Session Laws of 1965. 
Classification 
Qualification. Any lands, whether held under 
lease or in fee, may be surrendered to the govern- 
ment as forest or water reserve lands either for 
a term of not less than 20 years or forever. 
Procedure. Agreement is entered into with the 
Board of Agriculture and Forestry; water rights 
may be reserved. 
Conditions governing continued classification. 
The government may develop surrendered lands 
through plantings and erosion control and may 
construct improvements as agreed. 
Declassification 
At the end of the surrender period the govern- 
ment retains title to improvements that it has 
constructed, with right of removal. Such improve- 
ments may, however, be left on the land upon 
payment of reasonable value less depreciation. 
The landholder shall pay the reasonable value 
of any timber or other crops planted during the 
surrender period. 
If surrendered lands are withdrawn without 
government consent prior to expiration of the 20- 
year period, all taxes that would have been due 
during the exemption period become payable, plus 
penalty of 5 percent. 
Tax treatment 
Land and timber. Both are exempt so long as the 
land remains exclusively under government con- 
trol as a forest reservation. 
Note: See Yield Tax enacted 1963 under which 
classified Tree Farm lands are exempt from 
property taxation. 
IDAHO 
Exemption.! 
Mandatory. Enacted 1937. Amended 1967. 
Code 1947, Secs. 38-304, 309, 310. 
Eligibility 
Young growth and seed trees left for conserva- 
tion purposes on cutover forest lands located with- 
in cooperative sustained yield districts are exempt. 
The owner is required to file with the State 
Forester a notice of intent to cut stating the loca- 
tion and approximate size of the area to be op- 
erated. The State Forester under the direction of 
the State Board of Land Commissioners, must 
inspect the property during or immediately fol- 
lowing lumbering operations to ascertain whether 
1 The exemption provision forms part of the Cooperative 
Sus-tained Yield Law. 
11 
forest practice requirements of the law have been 
met. 
Procedure 
The county assessor credits the owner in an 
amount equal to the assessed value of the timber 
left uncut. 
Tax treatment 
Land. Taxed in the same manner as other real 
property. 
Timber. Exempt under the conditions noted 
above. 
