Ladysmith news-budget. [volume] (Ladysmith, Rusk County, Wis.) 1907-1927, 1907-08-08
No 4S0, S. Published July Is, 1907.
CHAPTER 500. LAWS OF 1907.

CHAPTER 500, LAWS OF 1907
AN ACT to create sections 1492-101 to
1494-111, inclusive, Of the statutes
providing for the exemption from taxa
tion of certain lands planted to forest
trees.
The people of the State of Wisconsin, rep
resented in Senate and Assembly do
enact Us follows:
Section /. There are added to the stat
utes eleven new sections to read Section
1494-1O1 In consideration of the public
benefit to be derived from the planting and
cultivation of timber or forest trees, the
owner of any tract of Iand IN this state
OF any raes OF a fort1 IN rns for
forest culture and plant the same with tim
Der or forest trees, not less than LOO to
the acre, shall be exempted from taxation
time of such planting to timber or forest
trees. Such exemption shall only be al
lowed on condition that said planted trees
are kept alive and in healthy condition.
A statement or return of such paintings
shall be made to the assessors when making
the annual assessment, which returns snail
be verified by the assessors and made the
basis of such tax exemption. After said
trees have been planted ten years, the
owner may, without waving the tax ex-
emption, thin out the same SO that not
Section 1494-1O2. A description and
plat of all lands so planted shall be made
in duplicate by the person applying for
an exemption under the provisions of this
act. One copy of said description and plat
shall be filed with the town clerk of the
town in which said land is located and
the other copy of said description and plat
shall be filed in the office of the state for
ester at Madison, on or before the LIST day
of May of the year in which such exemp-
tlon shall first be claimed.
Section 1494-103. The state forester
is hereby authorized upon written com
plant being filed in his ONCE that an ex-
emption has been allowed on any planta-
ton which has not been established or
maintained in conformity with the pro-
visions of section 1494-1O1 of this act
to determine whether the facts as set forth
in the complaint are just and true, and II
he shall find such complaint to be true he
sh9'l cancel such exemptions by filing
statement to that effect with the town clerk
of the town in which such plantation is
located and thereupon such plantation or
| so much thereof as is not so established
and maintained shall cease to be exempt
from taxation until the same shall be re-
| planted, and otherwise brought within the
| conditions Of this act.
Section 1494-104 Said exemption, as
| provided in section 1494-101 of this act
| shall not apply to any lands within two
miles of the limits of any Incorporated
city or village, except upon written ten a ap,
| town clerk of the town in which such
Section 1494-1o5. The planting of
| provisions of this act and the filing of
the description and plat of the tract SO
| planted as provided in section 1494-1O2'
| Shall be taken and deemed to be an &C.
ceptance by the person planting the same
of the exemption privilege herein granted
| and of the conditions herein imposed upon
| such privilege; and, in consideration OF OF
| planting, cultivation and growth of such
! trees, the exemption of such lana from
| taxation as herein provided shall be con-
| tinued and is hereby assured, and the right
| to such exemption shall be inviolable and
| irrevocable as contract obligation of the
state 50 long as the owner of the The land and
perform the conditions aforesaid, not ex-
ceeding said period of thirty years.
Section 1494-106 Any, person intend
SO as to secure the exemption privilege
| provided in this act, may have the value
| thereof determined in. advance of such
planting by the board of review OF the
| procure such determination such person
| Shall file in the Office of the clerk of such
declaration of such intention, a correct
description Of the lands included in such
| tract and a request that the Valuation
thereof be determined by such board under
| the provisions of this act Said board at
| their first meeting after the filing OF such
application shall proceed to determine such
| value For that purpose they shall nave
| authority to summon witnesses and take
| testimony under oath. They may require
| such lands to be viewed by one or more
| members of such board, and may adjourn
| mdltGE 1OE SuCu l1luC may UC hCSCo-
sary in order to secure needful testimony
| or information respecting the value of such
tract. If such board shall determine the
| average value of such tract to be not over
| final for all purposes of this act as to SO
much of such tract as shall be planted
with forest trees in accordance with the
requirements of this act within two years
after such determination. But if the
board shall determine such value to be
more than $40 per acre, the owner OF such
| hall In 1dod mo
a new application in any subsequent year.
Section 1494-107. The person filing
such application shall be entitled to have
the value of such tract determined without
| delay and before the said board shall be
| convened for other purposes by including
| in his application a request that such de-
| termination be SO made and by depositing
with the town clerk sum sufficient to
| defray the compensation of the members
| of said board for one day attendance.
The clerk shall thereupon fix time at
| the earliest practicable date for a special
/ meeting of such board to act upon such
application, and shall give notice thereof
| to each member of said board, to be served
by or at the expense Of the applicant, in
| time to enable each member to be present.
Such meeting shall be at. the place. fixed
by law for the regular meetings Of said
| board. The members of the board shall
attend at the time and place designated
| in such notice and the board shall there
| upon proceed to determine the value of
such tract in the manner herelnbefore pro-
! vided
Section 1494-1O8. The town clerk shall
make record of the proceedings and de-
termination Of the board of review upon
each application under the foregoing pro
visions and shall enter the same in the
| book containing the record Of other pro-
ceedings of said board. The record of each
determination shall include description
| of the lands to which such determination
| relates. Such record shall be prima fac1e
evidence of the facts therein stated, but
| failure to make the same shall not affect
| fhn VALIDITY of the action of the board,
Section 1494-1O9. When a tract of
land shall have been planted in trees under
the provisions Of this act without previous
determination OF the value Thereon as mere
assessor and board of review, or by the
board of review, of the exemption thereof
under the provisions of this act shall be
deemed to include a determination by such
board that the value of such land at the
time of planting did not exceed ten dollars
per acre; and such determination shall
have the same effect as if made before,
such planting. If such exemption shall be
disallowed, the action of the board of re-
view disallowing the same may be re-
viewed by the state forester. To secure
| such review the, claimant of such exemp-
ton shall file with the state forester an
application in writing containing a de-
scription of the lands, statement of the
| facts on which such exemption is claimed
| and of the disallowance thereof by such
| board and request for the review of such
action by the state forester. Such APP
| plication shall be accompanied by an I'M
| dertakng on the part of the applicant with
one or more sureties, approved by the
chairman or clerk of the town, for the pay
ment of the expense of said forester upon
! such review in case the exemption claimed
shall be disallowed by him. The state for
ester shall thereupon give notice of time
and place within the town at which he
will hear the matter and any testimony
that may be offered in relation thereto.
| copy of such notice shall be mailed to
the chairman and clerk of the town and to