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§ 2. Section 480-a of the real property tax law, as amended by chapter
428 of the laws of 1987, paragraph (a) of subdivision 1 as amended by
chapter 396 of the laws of 2008, subparagraph (ii) of paragraph (a) of
subdivision 3 as further amended by subdivision (b) of section 1 of part
W of chapter 56 of the laws of 2010, subdivision 4 as amended by chapter
316 of the laws of 1992 and paragraph (b) of subdivision 4 as further
amended by subdivision (b) of section 1 of part W of chapter 56 of the
laws of 2010, paragraphs (a) and (c) of subdivision 4 as amended by
chapter 440 of the laws of 1993 and paragraph (c) of subdivision 4 as
further amended by subdivision (b) of section 1 of part W of chapter 56
of the laws of 2010, paragraph (e) of subdivision 7 as amended by chap-
ter 590 of the laws of 1994, and paragraph (i) of subdivision 7 as added
by chapter 2 of the laws of 1997, is amended to read as follows:
§ 480-a. Taxation of forest land. 1. As used in this section:
(a) "Approved management plan" shall mean:
(i) a plan approved by the department for the management of an eligi-
ble tract which shall contain requirements and standards to ensure the
continuing production of a merchantable forest crop selected by the
owner. Every approved management plan shall set forth requirements and
standards relating to stocking, cutting, forest management access, and
any specified use of the eligible tract other than for the production of
a merchantable forest crop which is desired by the owner and compatible
with or supportive of the continuing production of a merchantable forest
crop. Such plan shall include provisions accommodating endangered and
threatened animals and plants. Such plan must be prepared by or under
the direct supervision of a forester who may be the owner or an agent of
the owner, including an industrial forester or a cooperating consultant
forester; or
(ii) participation in a forest certification program (such as Forest
Stewardship Council certification, Sustainable Forestry Initiative;
American Tree Farm Program, etc.) recognized in the regulations of the
department.
(b) "CERTIFIED TRACT" SHALL MEAN AN ELIGIBLE TRACT MANAGED FOR THE
CONTINUING PRODUCTION OF A MERCHANTABLE FOREST CROP PURSUANT TO AN
APPROVED MANAGEMENT PLAN THAT HAS RECEIVED A CERTIFICATE OF APPROVAL
FROM THE DEPARTMENT AS PROVIDED IN SUBDIVISION TWO OF THIS SECTION.
(C) "Commitment" shall mean a declaration to the department made on an
annual basis by the owner of a certified eligible tract committing such
tract to continued forest crop production for the next succeeding ten
years under an approved management plan.
[(c)] (D) "CONSERVATION EASEMENT" SHALL HAVE THE SAME MEANING AS
DEFINED BY SECTION 49-0303 OF THE ENVIRONMENTAL CONSERVATION LAW.
(E) "Cooperating consultant forester" shall mean a qualified forester
who, or a qualified forestry consultant firm which, has entered into an
agreement with the department under the New York state cooperating
consultant foresters program pursuant to section 9-0713 of the environ-
mental conservation law.
[(d)] (F) "Department" shall mean the department of environmental
conservation.
[(e)] (G) "EASEMENT TRACT" SHALL MEAN A TRACT OF PRIVATELY OWNED
FOREST LAND OF AT LEAST TEN CONTIGUOUS ACRES THAT IS SUBJECT TO A
CONSERVATION EASEMENT AS PROVIDED UNDER SUBDIVISION ELEVEN OF THIS
SECTION.
(H) "Eligible tract" shall mean a tract of privately owned forest land
of at least [fifty] TEN contiguous acres, exclusive of any portion ther-
eof not devoted to the production of forest crops. Lands divided by
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federal, state, county or town roads, easements or rights-of-way, or
energy transmission corridors or similar facilities will be considered
contiguous for purposes of this section, unless vehicular access for
forest management purposes is precluded. Lands from which a merchantable
forest crop has been cut or removed within three years prior to the time
of application for certification under this section will be ineligible
unless such cutting or removal was accomplished under a forest manage-
ment program designed to provide for the continuing production of
merchantable forest crops.
[(f)] (I) "Forest land" shall mean land: (I) exclusively devoted to
and suitable for forest crop production through natural regeneration or
through forestation and shall be stocked with a stand of forest trees
sufficient to produce a merchantable forest crop within thirty years of
the time of original certification; OR (II) THAT IS SUITABLE TO SUSTAIN
NATIVE TREE SPECIES, IS AT LEAST SEVENTY-FIVE PERCENT FORESTED OR IS
REASONABLY EXPECTED TO BE AT LEAST SEVENTY-FIVE PERCENT FORESTED WITHIN
TEN YEARS, AND IS SUBJECT TO A CONSERVATION EASEMENT THAT MEETS THE
STANDARDS AND REQUIREMENTS UNDER SUBDIVISION ELEVEN OF THIS SECTION.
[(g)] (J) "Merchantable forest crop" shall mean timber or pulpwood,
including veneer bolts, sawlogs, poles, posts and fuelwood, that is
produced on forest land, has a value in the market and may be sold.
[(h)] (K) "Stumpage value" shall mean the current market worth of a
merchantable forest crop as it stands at the time of sale, cutting,
required cutting or removal.
2. (a) An owner of an eligible tract may make application to the
department for certification under this section on forms prescribed by
the department. If the department finds that such tract is an eligible
tract it shall forward a certificate of approval to the owner [thereof]
OF SUCH ELIGIBLE TRACT, together with the approved management plan, and
a copy of a commitment certified by the department for the eligible
tract.
(b) The department shall, after public hearings, adopt and promulgate
rules and regulations necessary for the implementation of the depart-
ment's responsibilities pursuant to this section. Such regulations
relating to approved management plans or amendments thereto may provide
for alternative or contingent requirements and standards based on the
size and nature of the tract and other criteria consistent with environ-
mentally and economically sound silvicultural practices.
(c) Any tract certified pursuant hereto shall be subject to the
provisions of this section. The obligations of this section shall
devolve upon and the benefits inure to the owner, [his] SUCH OWNER'S
heirs, successors and assigns.
3. (a) To qualify for a forest land exemption under this section the
owner of a certified [eligible] tract OR EASEMENT TRACT shall:
(i) file the certificate of approval OR CONSERVATION EASEMENT in the
office of the clerk of the county or counties in which such tract is
situated. [Such] A certificate OF APPROVAL shall specify that the tract
described therein is committed to continued forest crop production for
an initial period of ten years. A CONSERVATION EASEMENT SHALL MEET THE
STANDARDS AND REQUIREMENTS SET FORTH IN SECTION ELEVEN OF THIS SECTION.
Upon receipt of such certificate OR CONSERVATION EASEMENT, the county
clerk shall record the same in the books kept for the recording of deeds
and shall index the same in the deed index against the name of the owner
of the property. [Until] UPON THE RECORDING AND INDEXING OF A CONSERVA-
TION EASEMENT OR CERTIFICATE OF APPROVAL AND UNTIL notice of revocation
of [the] A CONSERVATION EASEMENT OR certificate of approval has been
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recorded and indexed as provided in subdivision seven or eight of this
section, a CONSERVATION EASEMENT OR certificate OF APPROVAL that has
been recorded and indexed pursuant to this subdivision shall give notice
that the EASEMENT TRACT OR certified tract is subject to the provisions
of this section; and
(ii) prior to the taxable status date for the first assessment roll
upon which such exemption is sought, file an initial application for
exemption with the appropriate assessor on forms prescribed by the
commissioner. [Such] FOR A CERTIFICATE OF APPROVAL OF A CERTIFIED TRACT,
SUCH application must be accompanied by a certified commitment issued by
the department pursuant to subdivision two of this section. FOR AN EASE-
MENT TRACT, SUCH APPLICATION SHALL BE ACCOMPANIED BY A CONFIRMATION
NOTICE ISSUED BY THE DEPARTMENT PURSUANT TO SUBDIVISION ELEVEN OF THIS
SECTION; and
(iii) FOR A CERTIFIED TRACT, prior to the taxable status date for each
subsequent assessment roll upon which such exemption is sought, file
with the appropriate assessor a certified commitment of such tract to
continued forest crop production for the next succeeding ten years under
the approved management plan. Application for such commitment shall be
made by the owner of such tract to the department, and the commitment
shall be certified by the department.
(b) If the assessor is satisfied that the requirements of this section
are met, [he or she] SUCH ASSESSOR shall approve the application and
such eligible tract shall be exempt from taxation pursuant to subdivi-
sion four of this section to be effective as of the first taxable status
date occurring subsequent to such approval[, and]. FOR A CERTIFIED
TRACT, SUCH LAND shall continue to be so exempt thereafter upon receipt
by the assessor of a certified commitment filed in accordance with
subparagraph (iii) of paragraph (a) of this subdivision and so long as
the certification of the eligible tract shall not be revoked by the
department. FOR AN EASEMENT TRACT, SUCH LAND SHALL CONTINUE TO BE
EXEMPT FOR THE DURATION OF THE EASEMENT.
(c) Failure on the part of the owner OF A CERTIFIED TRACT to file the
certified commitment in any year following initial certification will
result in the termination of the forest land exemption under this
section, if any, applicable to the property for that and succeeding
taxable years for which no such commitments are filed. Failure to file a
commitment will not constitute a conversion of the tract or breach of
the approved management plan, pursuant to subdivision seven hereof, and
the commitment of the property to forest crop production under the
approved management plan shall remain in force for the next succeeding
nine years following the last taxable year for which a certified commit-
ment was filed.
(d) Following failure to file a certified commitment FOR A CERTIFIED
TRACT in one or more years, in order to obtain a forest land exemption
under this section, an owner of a certified tract may submit a certified
commitment to the assessor before the taxable status date in any subse-
quent year, except that a new application under paragraph (a) of subdi-
vision two of this section and subparagraph (i) of paragraph (a) of this
subdivision also shall be required if more than five years have elapsed
since the owner's last certified commitment was filed. Such new applica-
tion also shall be required whenever, during the preceding year, the
approved management plan has been amended with respect to the acreage or
location of forest land committed to forest crop production under this
section.
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4. (a) Certified eligible tracts AND EASEMENT TRACTS approved for
exemption under this section shall be exempt from taxation to the extent
of eighty per centum of the assessed valuation thereof, or to the extent
that the assessed valuation exceeds the amount resulting from multiply-
ing the latest state equalization rate or, where a special equalization
rate has been established pursuant to section twelve hundred twenty-four
of this chapter for the purposes of this section, the special equaliza-
tion rate by forty dollars per acre, whichever is the lesser.
(b) The assessed value of the exemption, if any, granted pursuant to
this section shall be entered by the assessor on the assessment roll in
such manner as shall be prescribed by the commissioner.
(c) Where a special equalization rate has been established by the
commissioner pursuant to section twelve hundred twenty-four of this
chapter, the assessor is directed and authorized to recompute the forest
land exemption on the assessment roll by applying such special equaliza-
tion rate instead of the latest state equalization rate in computing the
forest land exemption, and to make the appropriate corrections on the
assessment roll, subject to the provisions of title two of article
twelve of this chapter. Upon completion of the final assessment roll or,
where a special equalization rate has been established, upon recomputa-
tion of the forest land exemption, the assessor shall certify to the
department each exemption granted pursuant to this section in a manner
prescribed by the commissioner.
5. (a) Whenever any cutting of the merchantable forest crop on any
certified [eligible] tract is proposed during the period of commitment
pursuant to subdivision three of this section, the owner shall give not
less than thirty days' notice to the department in a manner and upon
such form as may be prescribed by the department. Such notice shall
include information as to the stumpage value, amount and location of
such cutting. The department shall, within fifteen days after receipt of
such notice from the owner, certify the stumpage value, if any, to the
owner and to the county treasurer of the county or counties in which the
tract is situated. No later than thirty days after receipt of such
certification of value, the owner shall pay a six percentum tax on the
certified stumpage value of the merchantable forest crop to such county
treasurer.
(b) Notwithstanding the provisions of paragraph (a) of this subdivi-
sion, if the stumpage value of a merchantable forest crop ON A CERTIFIED
TRACT will be determined with reference to a scale to be conducted after
the commencement of the proposed cutting, the owner may elect to be
taxed in accordance with this paragraph. Such election shall be made not
less than thirty days in advance of commencement of the cutting, in such
manner and upon such form as may be prescribed by the department. Such
notice shall include information as to the estimated volume, scaling
method, and the schedule and length of the cutting period, not to exceed
one year. If a proper election has been made in accordance with this
paragraph, the department shall so notify the owner before any cutting
takes place on the eligible tract, and it shall certify the scaled stum-
page value to the owner of the tract and to the county treasurer of the
county or counties when the cutting has concluded. No later than thirty
days after the receipt of such certification of value, the owner shall
pay a six per centum tax on the stumpage value of the merchantable
forest crop to such county treasurer.
(c) In the event that a tax required by this subdivision or by subdi-
vision six of this section shall not be timely paid, it shall be levied
and collected, together with any penalty or penalties determined pursu-
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ant to subdivision seven of this section, in the same manner and at the
same time as other taxes imposed and levied on the next completed tax
roll of such county or counties.
(d) Notwithstanding the foregoing provisions of this subdivision and
the provisions of subdivision six of this section, the owner of any
[land] certified TRACT under this section may make all intermediate
noncommercial cuttings, as prescribed in the approved management plan,
and may annually cut, in accordance with sound forestry practices, ten
standard cords or the equivalent for such owner's own use, without
notice and free of tax imposed by this section.
6. (a) The department may serve notice upon the owner of a certified
tract directing such owner to make a cutting as prescribed in the
approved management plan for such tract. Should such cutting involve the
sale or utilization of a merchantable forest crop, not less than thirty
days in advance of cutting the owner shall give notice to the department
of the stumpage value, amount and location of the cutting on a form
prescribed by the department. The department shall within fifteen days
after receipt of such notice from the owner, certify the stumpage value,
if any, to the owner and to the county treasurer of the county or coun-
ties in which such tract is situated. No later than thirty days after
receipt of such certification of value, the owner shall pay a six per
centum tax on the certified stumpage value to such county treasurer.
(b) Any cutting ON A CERTIFIED TRACT of a merchantable forest crop
under this subdivision must be conducted within two years from the date
of service of the notice upon the owner issued by the department. Upon
failure of the owner within such period to conduct such cutting, the
department shall certify to the owner and the county treasurer of the
county or counties the stumpage value of such merchantable forest crop.
No later than thirty days after receipt of such certification of value,
the owner shall pay a six per centum tax on the certified stumpage value
to such county treasurer.
(c) Any noncommercial cutting ON A CERTIFIED TRACT under this subdivi-
sion must be conducted within one year from the date of service of the
notice upon the owner issued by the department.
(d) If such owner OF A CERTIFIED TRACT, within the period prescribed
by this subdivision, makes such cuttings as directed by the department,
the tract shall continue to be certified as long as the owner shall
continue to comply with the provisions of this section and manage the
same in the manner prescribed in the approved management plan for such
tract.
7. (a) The department shall, after notice and hearing, issue a notice
of violation of this section for any certified tract whenever it finds
that:
(i) any tract or portion thereof is converted to a use which precludes
management of the land for forest crop production; or
(ii) the owner fails to give notice of a proposed cutting on such
tract or fails to timely pay the appropriate tax on the stumpage value
of the merchantable forest crop determined pursuant to subdivision five
or six of this section; or
(iii) the owner fails to comply with the approved management plan for
such tract at any time during the commitment period; or
(iv) the owner fails to make a timely cutting in accordance with the
provisions of subdivision six of this section after service of notice by
the department to make such a cutting.
(b) THE DEPARTMENT SHALL, AFTER NOTICE AND HEARING, ISSUE A NOTICE OF
VIOLATION OF THIS SECTION FOR ANY EASEMENT TRACT WHENEVER IT FINDS THAT
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THE OWNER OF SUCH TRACT HAS FAILED TO MAINTAIN SUCH TRACT OR ANY PORTION
THEREOF AS WILD FOREST LAND; HAS CONVERTED SUCH TRACT OR ANY PORTION
THEREOF TO A USE WHICH PRECLUDES PRESERVATION AS WILD FOREST LAND; HAS
ALLOWED TREES ON SUCH TRACT OR ANY PORTION THEREOF TO BE CUT, REMOVED OR
DESTROYED; OR HAS USED OR MANAGED SUCH TRACT OR ANY PORTION THEREOF IN A
WAY THAT IS INCONSISTENT WITH ANY TERM OF THE APPLICABLE CONSERVATION
EASEMENT.
(C) Notwithstanding the finding of an occurrence described by [subpar-
agraph (ii), (iii) or (iv) of] paragraph (a) OR (B) of this subdivision,
the department, upon prior notice to the appropriate assessor, may
determine that a violation has not occurred if the failure to comply (I)
was due to reasons beyond the control of the owner and such failure can
be corrected forthwith without significant effect on the overall purpose
of the management plan OR CONSERVATION EASEMENT; (II) WAS THE RESULT OF
MANAGEMENT ACTIONS NECESSARY FOR CONTROL OF INVASIVE SPECIES AND SUCH
MANAGEMENT ACTIONS WERE APPROVED BY THE DEPARTMENT; OR (III) WAS THE
RESULT OF A NATURAL DISASTER.
[(c)] (D) The owner of [such] A CERTIFIED tract OR EASEMENT TRACT,
following [the issuance of such notice] A DETERMINATION by the depart-
ment AFTER NOTICE AND HEARING THAT THE OWNER IS IN VIOLATION OF THIS
SECTION for one or more of the reasons set forth in paragraph (a) OR (B)
of this subdivision, shall be subject to a penalty as provided in para-
graph [(d) or] (e) OR (F) of this subdivision, whichever applies. Penal-
ties imposed by this section shall be subject to interest charges at the
rate established pursuant to section nine hundred twenty-four-a of this
chapter for each applicable year or, for years prior to nineteen hundred
eighty-four, at a rate of six per centum per annum compounded. Such
interest shall accrue in the year with reference to which a penalty, or
portion thereof, is attributed.
[(d)] (E) Except as otherwise provided in paragraph [(e)] (F) of this
subdivision, the penalty imposed under paragraph [(c)] (D) of this
subdivision shall be computed by multiplying by two and one-half the
amount of taxes that would have been levied on the forest land exemption
entered on the assessment roll pursuant to subdivision four of this
section for the current year and any prior years in which such an
exemption was granted, utilizing the applicable tax rate for the current
year and for such prior years, not to exceed a total of ten years.
[(e)] (F) The penalty imposed under paragraph [(c)] (D) of this subdi-
vision applicable to converted OR INCONSISTENTLY USED OR MANAGED land
which constitutes only a portion of a certified [eligible] tract OR
EASEMENT TRACT shall be twice the amount determined under paragraph
[(d)] (E) of this subdivision. In calculating such penalty, only that
portion of the CERTIFIED tract that was actually converted to a use that
precludes management of the land for forest crop production OR THAT
PORTION OF THE EASEMENT TRACT THAT WAS NOT MAINTAINED AS WILD FOREST
LAND, OR WAS CONVERTED TO A USE WHICH PRECLUDES PRESERVATION OF THE
TRACT OR ANY PORTION THEREOF AS WILD FOREST LAND, OR FROM WHICH TREES
WERE CUT, REMOVED OR DESTROYED, OR WAS USED OR MANAGED IN A WAY THAT WAS
INCONSISTENT WITH ANY TERM OF THE APPLICABLE CONSERVATION EASEMENT,
shall be used as the basis for determining the penalty.
[(f)] (G) A notice of violation issued under this subdivision shall be
given by the department to the owner and to the county treasurer of the
county or counties in which such tract is located, and the penalty and
interest charges shall be computed for each of the municipal corpo-
rations in which such tract is located by such county treasurer. Upon
completion of the computation of the penalty and interest, the county
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treasurer shall give notice to the owner of the amount of the penalty
and interest, and the amount shall be entered on the next completed tax
roll of such county or counties. Such penalties and interest shall be
levied and collected in the same manner and at the same time as other
taxes are imposed and levied on such roll. Upon collection of such
penalties and interest, such county treasurer shall pay the amounts due
to each of the appropriate municipal corporations.
[(g) Upon] (H) FOR A CERTIFIED TRACT, UPON receipt of proof satisfac-
tory to the department that all penalties, stumpage taxes and interest
imposed by this section have been fully paid or satisfied, the depart-
ment shall revoke the certificate of approval issued pursuant to subdi-
vision two of this section, and notice of such revocation shall be given
to the owner and to the county clerk of the county or counties in which
the tract is located. Upon receipt of such notice of revocation, the
county clerk shall record the same in the books kept for the recording
of deeds and shall index the same in the deed index against the name of
the owner of the property. The county clerk shall also note on the face
of the last certificate of approval or certified commitment previously
recorded pursuant to this section the word "REVOKED" followed by a
reference to the liber and page where the notice of revocation is
recorded pursuant to this subdivision.
[(h)] (I) FOR AN EASEMENT TRACT, UPON RECEIPT OF PROOF SATISFACTORY TO
THE DEPARTMENT THAT ALL PENALTIES AND INTEREST IMPOSED BY THIS SECTION
HAVE BEEN FULLY PAID OR SATISFIED, THE DEPARTMENT SHALL REVOKE THE
CONFIRMATION ISSUED PURSUANT TO SUBDIVISION ELEVEN OF THIS SECTION, AND
NOTICE OF SUCH REVOCATION SHALL BE GIVEN TO THE OWNER AND TO THE COUNTY
CLERK OF THE COUNTY OR COUNTIES IN WHICH THE TRACT IS LOCATED. UPON
RECEIPT OF SUCH NOTICE OF REVOCATION, THE COUNTY CLERK SHALL RECORD THE
SAME IN THE BOOKS KEPT FOR THE RECORDING OF DEEDS AND SHALL INDEX THE
SAME IN THE DEED INDEX AGAINST THE NAME OF THE OWNER OF THE PROPERTY.
THE COUNTY CLERK SHALL ALSO NOTE ON THE FACE OF THE CONFIRMATION PREVI-
OUSLY RECORDED PURSUANT TO THIS SECTION THE WORD "REVOKED" FOLLOWED BY A
REFERENCE TO THE LIBER AND PAGE WHERE THE NOTICE OF REVOCATION IS
RECORDED PURSUANT TO THIS SUBDIVISION.
(J) The certificate of approval of a certified tract for which no
notice of violation has been issued shall be revoked without penalty
upon receipt of proof satisfactory to the department that nine years
have passed from the year of the last certified commitment filed with
the assessor by the owner pursuant to subdivision three of this section.
Notice of such revocation shall be recorded and indexed as provided in
paragraph [(g)] (H) of this subdivision.
[(i)] (K) No fee, penalty or rollback of taxes otherwise due pursuant
to this section may be imposed upon the city of New York for failure to
comply with a certified management plan for an eligible tract that the
city acquires for watershed purposes.
8. (a) The owner of a certified tract OR AN EASEMENT TRACT shall not
be subject to any penalty under this section that would otherwise apply
[because such tract or any portion thereof is converted to a use other
than forest crop production by virtue] FOR A VIOLATION UNDER PARAGRAPHS
(A) AND (B) OF SUBDIVISION SEVEN OF THIS SECTION IF SUCH VIOLATION IS
THE RESULT of: (i) an involuntary taking by eminent domain or other
involuntary proceeding, except a tax sale, or (ii) a voluntary proceed-
ing, providing such proceeding involves the establishment of rights-of-
way for public highway or energy transmission purposes wherein such
corridors have been established subsequent to public hearing as needed
in the public interest and environmentally compatible, or (iii) FOR
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CERTIFIED TRACTS, oil, gas or mineral exploration, development or
extraction activity undertaken by an independent grantee pursuant to a
lease or other conveyance of subsurface rights recorded more than ten
years prior to the date of the certificate of approval issued by the
department under subdivision two of this section, or (iv) where all or a
substantial portion of the certified tract is destroyed or irreparably
damaged by reason of an act of God or a natural disaster.
(b) In the event the land so converted to a use other than forest crop
production constitutes only a portion of [such] A CERTIFIED tract, the
assessor shall apportion the assessment, and enter that portion so
converted as a separately assessed parcel on the appropriate portion of
the assessment roll. The assessor shall then adjust the forest land
exemption attributable to the portion of the tract not so converted by
subtracting the proportionate part of the exemption of the converted
parcel.
(c) If the portion OF THE CERTIFIED TRACT so converted divides the
tract into two or more separate parcels, such remaining parcels not so
converted will remain certified under this section, regardless of size,
except that should any remaining parcel be no longer accessible for
continued forest crop production, the department shall, after notice and
hearing, revoke the certification of the inaccessible parcel or parcels,
and notice of such revocation shall be recorded and indexed as provided
in subdivision seven of this section. Such revocation shall not subject
the owner of the tract to penalty, but the exemption under this section
shall no longer apply to the tract or portion thereof no longer accessi-
ble.
(d) The owner of a certified tract shall not be subject to penalty
under this section that would otherwise apply because the forest crop on
the certified tract or portion is, through no fault of the owner,
damaged or destroyed by fire, infestation, disease, storm, flood, or
other natural disaster, act of God, accident, trespass or war. If a
merchantable forest crop is to be cut or removed in connection with
necessary salvage operations resulting from any such event, the owner
shall give notice of cutting, the department shall certify the stumpage
value, and stumpage tax shall be payable, collected and enforced as
provided in subdivisions five and seven of this section. Nothing in this
paragraph shall be construed to subject any person to penalty under
subdivision seven of this section for immediate action taken in good
faith in the event of an emergency.
9. All stumpage tax, penalties and interest charges thereon collected
pursuant to subdivisions five, six and seven of this section shall be
apportioned to the applicable municipal corporations in which such tract
is situated.
10. (a) Management plans approved pursuant to this section shall not
be deemed to authorize or permit any practice or activity prohibited,
restricted or requiring further approval under the environmental conser-
vation law, or any other general or special law of the state, or any
lawful rule or regulation duly promulgated thereunder.
(b) No otherwise eligible tract, or portion thereof, shall be deemed
to be ineligible for certification or qualification under this section,
and no certificate of approval shall be revoked or penalty imposed,
solely on the ground that any such law, rule or regulation partially
restricts or requires further approval for forest crop production prac-
tices or activities on such tract or portion.
11. (A) LAND SUBJECT TO A CONSERVATION EASEMENT SHALL BE ELIGIBLE FOR
THE EXEMPTION PROVIDED IN THIS SECTION IF THE EASEMENT (I) COMPLIES WITH
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THE STANDARDS AND REQUIREMENTS SET FORTH IN ARTICLE FORTY-NINE OF THE
ENVIRONMENTAL CONSERVATION LAW; (II) REQUIRES THAT THE OWNER MAINTAIN
THE TRACT AS WILD FOREST LAND; (III) PROHIBITS THE CUTTING, REMOVAL OR
DESTRUCTION OF TREES ON THE TRACT; AND (IV) IS PERMANENT.
(B) AN OWNER OF AN EASEMENT TRACT MAY MAKE APPLICATION TO THE DEPART-
MENT FOR THE CONFIRMATION NOTICE REQUIRED BY SUBDIVISION THREE OF THIS
SECTION BY SUBMITTING TO THE DEPARTMENT A COPY OF THE CONSERVATION EASE-
MENT TOGETHER WITH SUCH OTHER INFORMATION AS THE DEPARTMENT MAY REQUIRE
BY RULE OR REGULATION. IF THE DEPARTMENT DETERMINES THAT THE CONSERVA-
TION EASEMENT MEETS THE STANDARDS AND REQUIREMENTS IN PARAGRAPH (A) OF
THIS SUBDIVISION, THE DEPARTMENT SHALL ISSUE A WRITTEN CONFIRMATION
NOTICE TO SUCH EFFECT TO THE OWNER.
12. (A) THE CHIEF EXECUTIVE OFFICER OF A MUNICIPAL CORPORATION IN
WHICH THERE ARE PRIVATELY OWNED FOREST LANDS WHICH ARE ASSESSED IN
ACCORDANCE WITH THE PROVISIONS OF SUBDIVISION THREE OF THIS SECTION MAY
MAKE APPLICATION FOR STATE ASSISTANCE AS PROVIDED IN THIS SUBDIVISION.
(B) APPLICATION FOR STATE ASSISTANCE SHALL BE MADE ON A FORM
PRESCRIBED BY THE STATE BOARD AND SHALL CONTAIN SUCH INFORMATION AND
DOCUMENTATION AS MAY BE REQUIRED BY THE STATE BOARD. THE STATE BOARD MAY
PROMULGATE RULES AND REGULATIONS NECESSARY TO IMPLEMENT THIS SUBDIVI-
SION.
(C) UPON RECEIPT OF AN APPLICATION FOR STATE ASSISTANCE, THE STATE
BOARD SHALL VALUE THE PRIVATE FOREST LANDS UPON WHICH THE APPLICATION IS
BASED AND THE CUMULATIVE VALUE OF SUCH LANDS SHALL BE EQUALIZED BY
APPLYING THE APPROPRIATE STATE EQUALIZATION RATE OR SPECIAL EQUALIZATION
RATE ESTABLISHED IN THE RULES OF THE STATE BOARD. IF THE CUMULATIVE
VALUE DETERMINED AND EQUALIZED, LESS ANY TAX ON THE CERTIFIED STUMPAGE
VALUE OF A MERCHANTABLE FOREST CROP RECEIVED BY THE MUNICIPALITY PURSU-
ANT TO SUBDIVISION FIVE OF THIS SECTION, EXCEEDS THE TAXABLE ASSESSED
VALUATION ON THE PRECEDING ASSESSMENT ROLE OF THE PRIVATE FOREST LANDS
UPON WHICH THE APPLICATION IS BASED, THE STATE BOARD SHALL COMPUTE THE
AMOUNT OF STATE ASSISTANCE PAYABLE TO OR FOR THE BENEFIT OF THE MUNICI-
PAL CORPORATION SUBMITTING THE APPLICATION BY APPLYING TO THE AMOUNT OF
THE EXCESS THE APPROPRIATE TAX RATE OF THE MUNICIPAL CORPORATION, AND
SUCH AMOUNT SHALL BE PAID ON AUDIT AND WARRANT OF THE COMPTROLLER OUT OF
FUNDS COLLECTED PURSUANT TO ARTICLE THIRTY-ONE OF THE TAX LAW.
§ 3. This act shall take effect immediately.
