§ 480 — Forest and reforested lands

New York § 480

• Jurisdiction: New York
• Law RPT: Real Property Tax
• Title 2: Private Property
• Art. 4: Exemptions

Text

§ 480. Forest and reforested lands. 1. In view of the benefits to the\nstate and the municipal corporations therein which will accrue through\nthe reforestation of idle lands, eligible tracts of forest land may be\ngranted an exemption from taxation as hereinafter provided.\n 2. As used in this section:\n (a) "Eligible tract" means a tract of forest land of at least fifteen\nacres which has been planted with an average of not less than eight\nhundred trees per acre, or which has been underplanted with an average\nof not less than three hundred trees per acre, or upon which the\nmajority of the mature timber has been removed in such a manner as to\ninsure a crop of merchantable timber or pulpwood or upon which, at the\ntime of classification, there is an immature stand sufficient to produce\nsuch a crop within thirty years. Any part of such tract covered by\nwater, or consisting of a bog or ledge, or otherwise unsuitable for\nplanting or underplanting, shall be excluded in determining the average\nnumber of trees planted or underplanted per acre.\n (b) "Forest land" includes not only lands on which there is tree\ngrowth, but also lands which are best adapted to tree growth.\n (c) "Planted" means the setting of suitable forest tree species.\n (d) "Underplanted" means the setting of suitable forest tree species\nupon land that at the time of planting has some natural forest growth.\n (e) "Immature stand" means trees which are left primarily for forest\ncrop production after the removal of a majority of the mature stand.\n 3. (a) Eligible tracts shall be separately assessed for purposes of\ntaxation upon the basis of the value of the land, including the value of\nany buildings or structures thereon, but excluding the value of such\nplanted or underplanted trees or natural reproduction. The assessment of\nan eligible tract shall be no higher than the valuation of similar lands\nwithout substantial forest growth situated in the same town and at no\ntime shall it exceed the valuation fixed at the time the application for\nclassification is filed as hereinafter provided, except that such\nassessment may be increased or decreased without regard to the\nprovisions of this subdivision to reflect a change in level of\nassessment on the assessment roll of the assessing unit, as provided in\ntitle two of article twelve of this chapter.\n (b) The commissioner shall certify a change in level of assessment\nfactor subject to the provisions of title two of article twelve of this\nchapter.\n (c) Such land shall be so assessed so long as the forest growth shall\nremain uncut. Upon the removal of the forest growth, it shall be\nassessed without regard to the provisions of this section.\n 4. The owner of an eligible tract may file with the assessors of the\ntown in which such tract is located a verified application for\nclassification under this section. Application shall be made in\nduplicate on forms furnished by the conservation department, which shall\ncontain a description of the land sufficient to identify the tract and\nthe necessary information as to the planting or underplanting or natural\nreproduction. Upon the filing of such application, the assessors shall\nsend a copy thereof to the conservation department for its approval or\ndisapproval. If the conservation department approves the application, it\nshall file certificates of approval, classifying such tract as forested\nor reforested land, with the assessors and with the county clerk of the\ncounty in which the tract is situated. The county clerk shall record\nsuch certificates in the book of miscellaneous records. All tracts so\nclassified shall be subject to the provisions of this section and the\nobligations thereof shall devolve upon and the benefits thereof inure to\nthe owner, his successors or assigns. The state and its political\nsubdivisions shall also be bound thereby.\n 5. Whenever any cutting of the forest growth on any such tract of\nforest land is proposed, the owner shall give not less than thirty days'\nnotice to the assessors and shall pay as a tax to the supervisor of the\ntown in which such land is situated, six per centum of the stumpage\nvalue of the timber when cut, which shall be assessed by the assessors\nwithin such thirty-day period. Except as otherwise provided herein, such\nassessment and tax shall be treated in all respects the same as an\nassessment and tax on the land and such tax shall be paid before the\nremoval of such timber from the premises so classified. Such tax shall\nbe a lien upon the cut timber and upon the lands so classified until\npaid and may be enforced by an action in the name of the town in any\ncourt of competent jurisdiction. It shall be a misdemeanor for any\nperson to remove the timber from such premises before the tax is paid.\nNotwithstanding the foregoing provisions of this subdivision, the owner\nof any land so classified may annually cut for his own use, free of tax,\nwood or timber from such land to a stumpage value not in excess of\ntwenty-five dollars and may also, with the approval of the conservation\ndepartment, make thinnings for the improvement of the forest growth.\n 6. Two-thirds of any tax received pursuant to this section shall be\ndistributed to the town and one-third to the school district or\ndistricts, or portions thereof, within the town in which such tract is\nsituated. If such tract is situated in more than one school district,\nwholly or partly within such town, the several school districts or\nportions thereof within the town shall share in the amount allocated to\nthe school districts in the proportion that the number of acres in each\nsuch school district or portion thereof within the town bears to the\naggregate number of acres in all of such school districts or portions\nthereof within the town. The amount allocated to the town shall be\nretained by the supervisor for general town purposes and the amount\nallocated for school district purposes shall forthwith be paid by the\nsupervisor to the proper fiscal officer of the school district or\ndistricts.\n 7. An owner may withdraw his tract from such classification at any\ntime by payment of the tax of six per centum of the value of the\nstanding timber. If an owner desires to withdraw his tract from\nclassification he may agree with the assessors and supervisor as to the\nstumpage value of the forest growth. In case of dispute as to the\nstumpage value of wood or timber so classified and withdrawn from\nclassification, the six per centum value of the standing timber so\nwithdrawn, shall be assessed by the assessors within thirty days from\nthe time they are required so to do by the owner. Such assessment and\ntax shall be treated in all respects the same as an assessment and tax\non the land, except as otherwise herein provided. The supervisor of the\ntown may maintain an action in any court of competent jurisdiction\nagainst the owner of the land for the recovery of any tax due and unpaid\nunder this section.\n 8. When in the judgment of the conservation department any such\nclassified tract contains on the average forty thousand board feet of\nmerchantable soft wood per acre, or twenty thousand board feet of\nmerchantable hard wood per acre (or in case of mixtures of the two kinds\nof woods, the relative percentages of such amounts), the department may\nnotify the owner that two years from the date of service of the notice,\nthe tax of six per centum of the stumpage value of the forest growth\nwill be due and that the tract will thereupon be withdrawn from\nclassification under this section. The conservation department shall\nnotify the supervisor to proceed to collect such tax when due, which\ncollection may be enforced by action or foreclosure of lien as herein\nprovided. The six per centum value of the timber contained on such tract\nshall be assessed by the assessors within thirty days from the time they\nare required so to do by the conservation department. Such assessment\nand tax shall be treated in all respects the same as an assessment and\ntax on the tract except that if such owner, within the two-year period,\ncuts such timber as directed by the conservation department according to\nthe principles of practical forest management, the tax on the uncut\nforest growth shall not become due and the tract shall not be withdrawn\nfrom classification as long as the owner thereof shall continue to\nmanage the same in the manner prescribed by the conservation department.\n 9. No lands shall be classified pursuant to this section after\nSeptember first, nineteen hundred seventy-four. As to lands classified\npursuant to this section prior to such date, the owner thereof may elect\nto continue to have such lands so classified, subject to all the duties,\nresponsibilities and privileges under this section, or he may elect to\nmake application for certification pursuant to section four hundred\neighty-a hereof.\n