COLORADO 
Exemption. 
Mandatory. Enacted 1911. 
Reenacted 1964. 
Revised Statutes, 1968, Supplement 1965, Ch. 137, 
Art. 2-3. 
Eligibility 
The increase in value of private lands caused by 
the planting of trees is exempt from taxation for 
a period of 30 years from date of planting. In the 
event that any of such trees become sufficiently 
mature as to be of economic use and value prior 
to the expiration of the 30-year period, then such 
increase in use and value shall be taken into ac- 
count in determining the actual value of suchlands. 
Procedure 
Determinations regarding exemption are made 
by local assessing officers. 
Tax treatment 
Land. Subject to the property tax. 
Timber. Exempt under the conditions noted 
above. 
DELAWARE 
Exemption. 
Optional. Enacted 1931. 
Code of 1958, Title 7, Sec. 3501-8. 
Classification 
Qualification. A contiguous area of not less than 
5 acres which is not primarily valuable for agricul- 
ture and upon which the owner proposes to develop 
and maintain a forest either through planting or 
natural reproduction may be classified as a com- 
merical forest plantation. The tract must have 
sufficient forest growth not over 5 feet in height 
(except for mature seed trees) to give reasonable 
assurance that a stand of merchantable timber 
will develop. 
Procedure. The owner makes application to the 
State Forestry Commission setting forth the loca- 
tion, description and acreage of the tract. The 
Commission then directs the State Forester to 
examine the property. If the Commission finds 
that qualifications have been met, it recommends 
to the county assessment board that the property 
be classified. The property is then removed from 
the assessment list for a period of 30 years. 
10 
Conditions governing continued classification. 
The owner must take proper precautions against 
damage by fire, grazing, or other cause. He may 
fell dead or injured trees, and cut living trees 
when marked for removal under the supervision 
of the State Forestry Department. The State 
Forester makes periodic inspections of the prop- 
erty to see that requirements of the law are being 
met. 
Declassification 
This is effected by the owner’s voluntary with- 
drawal of the property or by action of the Com- 
mission upon recommendation of the State Forester 
and after the owner has had opportunity for a 
hearing. 
A declassification tax is imposed. This is eal- 
culated by applying the yearly tax rates during 
the period of exemption to the average assessed 
value of the property. 
Tax treatment 
Land and timber. Commercial forest plantations 
are exempt from county property taxes for a 
period of 30 years. 
