§ 1 — Definitions

Massachusetts § 1

• Jurisdiction: Massachusetts
• Part I: ADMINISTRATION OF THE GOVERNMENT
• Title IX: TAXATION
• Ch. 61: CLASSIFICATION AND TAXATION OF FOREST LANDS AND FOREST PRODUCTS

Text

Section 1. For purposes of this chapter, unless the context otherwise requires, the following words shall have the following meanings:—''Cut'', sever or taken from the soil.''Forest land'', land devoted to the growth of forest products. Upon application, the state forester may allow accessory land devoted to other non-timber uses to be included in certification.''Forest products'', wood, timber, Christmas trees, other tree forest growth and any other product produced by forest vegetation.''Certification'', approval of a forest management plan by the state forester.''Contiguous land'', land separated from other land under the same ownership by a public or private way, waterway or an easement for water supply.''Forest management plan'' or ''management plan'', a completed copy of a form provided by the state forester executed by the owner and the state forester that provides for a ten year program of forest management, including intermediate and regeneration cuttings.''Cutting plan'', a completed copy of a form approved by the state forester which describes the species, dimensions, and quantity of a proposed forest crop to be harvested and which is certified by the state forester as being in accordance with the provisions of section forty to forty-six, inclusive, of chapter one hundred and thirty-two.''Not used for purposes incompatible with forest production'', uses formally proposed or permitted that do not interfere with or reduce the quantity and quality of a continuous forest crop.''Owner'', person, persons, or another legal entity holding title to a parcel of forest land.''Parcel'', land held by the same owner under a deed of title which has no encumbrance incompatible with this chapter.''Region'', one of the five geographic subdivisions of the commonwealth utilized for administrative purposes by the department of environmental management.