The Manchester journal. [volume] (Manchester, Vt.) 1861-current, 1919-04-24
NO. 20

AN ACT TO AMEND SECTIONS
| 723 724, AND 13I or THE GEN.
1 ERAL LAWS, RELATING TO THE
| CLASSIFICATION OF FOREST
LANDS FOR TAX PURPOSES.
1t is hereby enacted iby the General
Assembly of the State 81 Vermont.
Section /. Section 723 Of the General
Laws is hereby amended SO as 70 read
as follows
Sec. 7z3 Classification as forest land
under the provisions OF the preceding
| section shall continue so long as proper
forest conditions are maintained there
on Use OF such land for pasture IA
the dctriment Of the trees thereon; de-
| struction by fire of the tree growth and
| failure OF the owner TO restore forest
conditions; removal OF tree growth and
use OF land for other purposes; or any
other changed conditions which, in tho
opinion Of the state forester, indicate
that proper forest conditions are not
maintained, shall be sufficient ground for
cancellation OF classification. When re-
quested by the listers. or whenever he
deems it necessary, said forester shall
examine forest land 50 classified, and,
not fully complied with, he shall forth
with cancel such classification, and send
notice thereof to the clerk u the town
in which the land lies and 10 the owner
thereof Such land shall thereafter be
taxed under the general tax law, unless
II is granted Reconsideration as forest
land at a subsequent date Whenever
classification is cancelled the owner Of
the land shall pay special tax on the
siumpage value OF the standing timber,
which is hereby assessed at half Of
one per cent per annum for the entire
number Of years such land has been
under classification. Such tax shall be
IN addition to any annual tax or special
tax which may have been paid. or may
be collectiblc
Sec. 2. Section ga Of the General
Laws Is hereby amended so as TO read
as follows
Sec. ia All products OF cuttings on
classified land shall pay the special tax
provided in the second preceding sec
ton, except material cut for domestic
use and which is not 10 be sold, or ma
terlal removed IN the form Of Trimmings
10 improve the condition of the rcinain-
ing stand, and whose stumpagc value
does not exceed the cost Of removal.
Whenever cutting Ii made other than
herein excepted the owner 81 the timber
shall file with the listers a sworn state
mcnt Of the quantity cut and lis stumpagc
value II the listers deem the value az
so stated too low, said listers shall de-
tho same and report IL 10 the
owner Should the owner be unwilling
10 accept the valuation so determined.
said owner may take an appeal there
from in the manner provided for appeals
in chapter for,y-three
See 8. Section 73i OF the General
Laws Is hereby amended 50 as 10 read
as follows.
See. 73f II the listers and DE owner
u wood or timber lot. The classifica-
ton Of which has been applied for under
the fourth and fifth preceding sections,
cannot agree as 10 such classification,
Dr. IL after such Classification they can
not agree a. 10 the maturity NJ the
trees growing thereon Or Tic si,impage
value thereof when cut. the Listers Aiall
make their decision thereon and the
,wncr may appeal therefrorn ID the man
lcr provided for appeals ID chapter
Sec 4 For the purposes 81 this act
annual spprsisals 10 Unorgsnized towns
md cores shall be considered Quadreu-