Weekly Caledonian. (St. Johnsbury, Vt.) 1919-1920, 1919-04-23

AN ACT TO AMEND SECTIONS
7as, z24, AND 73I or THE GEN
ERAL LAWS, RELATING TO THE
| CLASSIFICATION OF FOREST
LANDS FOR TAX PURPOSES.
1t is hereby enacted by the General
! Assembly of the State of Vermont:
Section I. Section 72s of the General
Laws is hereby amended so as to read
as follows:
Sec. 723, 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 to
| the detrinent 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 so classified, and,
if he finds that the provisions of law are
not fully complied with, he shall forth
with cancel such classification, and send
| notice thereof to the clerk of the town
in which the land lies and to the owner
thereof. Such land shall thereafter be
taxed under the general tax law, unless
it is granted Redistribution rs forest
land at a subsequent date Whenever a
classification is cancelled. the owner of
the land shall pay special tax on the
stumpage 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
i'll addition to any annual tax or special
tax which may have been paid, or may
be collectible.
Sec. :. Section IA 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 i'll the second preceding sec
ton, except material cut for domestic
use and which is not to be sold. or ma
terial removed in the form of Trimmings
to improve the condition OF the remain
ing stand, and whose stunpagc value
does not exceed the cost of removal.
Whenever cutting is made other than
herein excepted the owner of the timber
shall file with the listers sworn state
mcnt of the quantity cut and its stumpage
valuc. If the listers deem the value as
SO stated too low, said listers shall de-
termine the same and report it to the
owner Should the owner be unwilling
to accept the valuation so determined,
said owner may take an appeal there
from in the manner provided for appeals
i'll chapter fortythree.
Sec g. Section 73I Of the General
Laws is hereby amended SO as to read
as follows:
Sec. 7.3I. If the listers and the owner
of a wood or timber lot, the classical
ton of which has been applied for under
the fourth and fifth preceding sections.
cannot agree as to such classification,
or if after such classification they can
not agree as to the maturity of the
trees growing thereon or the stunpagc
value thereof when cut. the listers shall
make their decision thereon and the
owner may appeal therefrom in the man
ner provided for appeals in chapter
forty-three. ,...
Sec A. For the purposes of this act
annual appraisals in unorganized towns
apd cores shall be considered quadren-