Burlington weekly free press. [volume] (Burlington, Vt.) 1866-1928, 1919-04-23
NO. 20

AN ACT TO AMEND SECTIOl
z23, ia, AND 73I OF THE GE
ERAL LAWS, RELATING TO TIL
CLASSIFICATION OF FORE}
LANDS FOR TAX PURPOSES
1t is hereby enacted by the Gene
Assembly of the State of Vermont
Section I. Section 723 of the Gene
Laws is hereby amended so as to re
as follows:
Sec. 723. Classification as forest Ia
under the provisions of the precedi
section shall continue so long as pro-
forest conditions are maintained the
on. Use of such land for pasture
the detriment of the trees thereon;
struction by fire of the tree growth al
failure of the owner to restore forI
conditions; removal of tree growth al
use of land for other purposes; or a
other changed conditions which, in |
opinion of the state forester, indic]
that proper forest conditions are 4
maintained, shall be sufficient ground !
cancellation of classification. When
quested by the listers, or whenever
deems it necessary, said forester shI
examine forest land so classified, al
If he finds that the provisions of law 4
not fully complied with, he shall fort
with cancel such classification, and sd
notice thereof to the clerk of the toj
in which the land lies and to the Owl
thereof. Such land shall thereafter
taxed under the general tax law, unl(
it is granted Redistribution as for(
land at subsequent date. Wheneved
classification is cancelled, the owner
the land shall pay special tax on d
stumpage value of the standing timb|
which is hereby assessed at a half
one per cent per annum for the emil
number of years such land has BID
under classification. Such tax shall
in addition to any annual tax or spec|
tax which may have been paid, or nj
be collectible.
Sec. 2. Section ia of the Gene1
Laws is hereby amended so as to rel
as follows:
Sec. 724. All products of cuttings
classified land shall pay tho special Il
provided in the second preceding sd
ton, except material cut for domes|
use and which is not to be sold, or nj
terial removed in the form of thinnin|
to improve the condition of the RENAL
ing stand, and whose stumpage vail
does not exceed the cost of remov|
Whenever cutting is made other th|
herein excepted the owner of the timh
shall file with the listers sworn stat
ment of the quantity cut and its stumpa|
value. If the listers deem the value
SO stated too low, said listers shall d
termine the game and report it to Il
owner. Should the owner be unwilli1
to accept the valuation so determine
said owner may take an appeal therI
from in the manner provided for apped
in chapter forty-three.
Sec. 8. Section 73I of the Gener
Laws is hereby amended so as to rel
as follows:
Sec, 73I. If the listers and the own
of wood or timber lot, the classific
ton of which has been applied for und
the fourth and fifth preceding section
cannot agree as to such classihcatio
or if after such classification they cal
not agree as to the maturity of Il
trees growing thereon or the stumpa1
value thereof when cut, the listers sha
make their decision thereon and Il
owner may appeal therefrom in the MAJ
ner provided for appeals in chapt'
forty-three.
Sec. a. For the purposes of this .
annual appraisals In unorganized tow,
and cores shall be considered quadrsl