Morgan County Democrat. (McConnelsville, Ohio) 1886-1943, 1925-07-23
Viictrolas
.Vntrolas
'Viictrolas
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class upon certification to the coun-
ty auditor Of the county IN which
such lands are located of such in
tention by lhe owner thereof. The
county auditor shall thereupon com
pute the difference in the amount OF
the tax which would have been due
at the rates established for the years
for which recovery is sought, to-
gether with legal interest, had such
land been taxed at the full rate, pro-
vided such taxes shall not be COM
puted for a period of more than ten
years preceding the date of such
withdrawal, and provided further
that no tax shall be applicable be-
cause of withdrawal on forest land
which has been classified as forest
land for period of twenty-five years
or more.
Section A. Any. owner of forest
land duly listed oT the tax duplicate
in accordance with section ,, who
shall not exercise reasonable care IN
the protection of the forest thereon
or who shall violate the rules and
regulations of the state forester
with respect to the care and manage
ment of such lands, shall be liable for
recovery of taxes under the provls-
ions of section 3. Such lands shall
thereafter be taxed at its true and
actual value.
Section s. After the passage of
this act. a tax shall be assessed each
year upon the value of all matured
timber stumpage cut, or removed
from land classified as forest land
under the provisions of this act dur
ing that year, but such timber pro-
ducts cut or removed, and used on
the land belonging to or assessed
against the same owner or by the
owner in the same taxing district for
domestic use, or for domestic i'm
prOyements having a taxable value,
shall be exempt from such products
tax
The tax shall be levied at a rate
of five per centum per annum OF the
gross stumpage value of the prod
ucts cut or removed, except as afOre-
said. and shall be collected and paid
in following manner:
Prior to the first day of May of
each year any owner Of forest land
as defined in this act shall file with
the county auditor of the county in
which such lands are located, sworn
statement on forms prescribed by
the state tax commission of the
amount of timber stumpage cut or
removed from such lands during the
twelve months Immediately preced-
ing the thirty-first day of March of
such year together with the gross
stumDage value thereof and such
other information as may be called
for in the rules and regulations
hereinafter referred TO. Such state
ment shall be accompanied by the
amount of the tax due when com
puted at the rate of five per centum
of the gross value of such stumpage
as declared for such year.
Fifty per centum of such tax col
lected shall be for the use Of the
county in which said tax is collected
and fifty per centum shall be paid to
the state on warrant of the county
auditor and placed TO the credit of
the board of control of the Ohio ag-
ricultural experiment station, divis-
ion of forestry, for forestry uses
and purposes.
Section g. Whoever, being the
owner Of any forest lands which are
taxed in accordance with section 2
of this act, fails to file with the coun-
ty auditor the statement of the
amount of stumpage cut in any year,
or fails to give the true gross value