3 CSR 10-2.020 - Forest Cropland
(1) Any landowner desiring to have his/her
land classified as forest cropland shall have his/her ownership boundary lines
marked and shall maintain those lines so as to be readily traceable during the
period his/her land is classified.
(2) The landowner shall make all reasonable
efforts to prevent wildfires from starting on or spreading to classified lands
and to extinguish any wildfire which threatens or may threaten to burn on to
classified lands.
(3) Forest
croplands shall be devoted primarily to growing trees but may also be used for
other purposes compatible with forestry practices so long as an adequate
stocking of trees is maintained, damage to tree growth prevented, and the
watershed protected. These lands shall not be used for grazing by domestic
livestock, for the erection of permanent buildings on the land, or for the
impoundment of water and installation of permanent wildlife food plots unless
specifically authorized in the approved management plan.
(4) Forest croplands shall be managed to
produce timber and wood products according to a plan submitted by the landowner
and approved by the commission or according to a plan prepared for the tract by
the commission and agreed to by the landowner. Based on the landowner's
objectives, timber stand composition, and general condition of the stand, the
plan shall outline and describe those reasonable accomplishments to be
completed in a five- (5-) year period. Failure to complete accomplishments
agreed upon during this period shall be deemed grounds for cancellation of the
forest cropland classification unless it may be demonstrated that the failure
was due to circumstances beyond the control of the landowner. At the end of
five (5) years and for each five- (5-) year period thereafter, a new
accomplishment agreement shall be reached by and between the landowner and the
commission.
(5) When the ownership
of classified land is transferred, the new landowner may assume the management
accomplishment agreement of the previous landowner or s/he may elect to enter
into a new agreement as outlined previously.
(6) Tree cutting must conform to practices
outlined in the management plan and shall be conducted within a reasonable time
schedule according to the silvicultural requirements of the tract, market
conditions, and the overall objective of the landowner.
(7) A landowner shall give written notice to
the commission thirty (30) days prior to any cutting of timber. This notice
shall include the location of the woodland, the approximate acreage proposed to
be cut, and the cutting plan. Notice to the commission is not required for the
cutting of firewood, posts, or timber for use on the premises by the landowner
or person controlling the previously described lands.
(8) Within one (1) month following a
commercial cutting or at the end of each month where the cutting is continuous,
the landowner shall file with the commission a sworn statement showing the
quantity of timber cut and the stumpage price received for each species sold.
The commission shall compute the yield tax and notify the landowner of the
amount due to be paid within thirty (30) days after the date of the
notice.
(9) No lands will be
classified for tax relief if the value exceeds three thousand five hundred
dollars ($3,500) per acre.
(10) The
commission will pay the county wherein the classified lands are located one
dollar ($1.00) per acre per year as a grant in lieu of taxes.
(11) Any privately owned lands approved and
classified by the commission as forest croplands shall receive partial relief
from taxation during a period of time set at fifteen (15) years, after which
the classification shall expire unless a renewal is requested and mutually
agreed upon by the landowner and the commission.
Notes
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