Massachusetts Statutes

§ 1 — Definitions

Massachusetts·Part I ADMINISTRATION OF THE GOVERNMENT·Title IX TAXATION·Ch. 61 CLASSIFICATION AND TAXATION OF FOREST LANDS AND FOREST PRODUCTS
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 provi

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