The Waterbury Democrat., 1932-01-28
CONN LAW ON
 STANDING TIMBER
Exempt From Taxation When Properly Certi.
 fled By State Forester SUPREME COURT CASE

Hartford, January 2s -- That tree growth of standing timber, as distinguished from tho land upon which 1t stands is legally exempt from taxation in Connecticut when certified by tho State Forester un- der the provisions of sections 11SS and 1180 of the General Ststutes. Revision, 1890, is confirmed by de- cree of the supreme court today sustaining Judge Carl Foster Of the superior court of New Lon don county in finding for, the owner of such property in the case of Walsh VI the town of Lebanon.
 Exemption of standing timber upon privately owned tracts was sponsored by the forestry commit. :. tee of the Connecticut Chamber of Commerce following several years of intensive study which revealed that owners of Connecticut timber lands made little or no response to tho laws passed by the general assembly in 1877, 1888, 1911 and 1913. to encourage the retention of standing growths by partial re- duction of the general property tax. Consideration of the fire hazard. tho length of time involved in growing timber to maturity. and the cost arising from compromising interest accrual prompted the for. estry committee to believe that owners of standing timber might wisely be offered the opportunity of complex tax relief.
 Before recommending the re moval of the tax on tros growth to the general assembly. the for- ..t tt<.A SAtt0ht thA n. operation of Tax Commisisoner William II. Blodgett. This coop eration took the form of special inquiry among the rural towns throughout the state as to the actual taxation of standing timber. disclosing that in general, asses sors paid little or no attention to standing timber when valuing real property. The forestry committed thus felt assured that tho exemp. ton of such timber from taxation would not disastrously disturb the finances of any town.
 In preparing their bill for con slderation by the general assembly, the forestry committee provided that each land owner desiring tax exemption for his standing timber. should take tho initiative by asking the state forester to inspect hts property and certify that it was suitabls forest. The resulting csr. tiflcate, filed with tho local asses. sors, was to stabilize the then As- sessed valuation for the remainder of that tax decade. At tho time Of the next decennial revaluation rs- quired by law, the land only was tu Do taxed. This bill was endorsed by the legislative committee Of the State Grange. The legislature or 1899 enacted the measures into law.
 one of the landowners who early took advantage of the new law was Mrs David Walsh of Lebanon. Her wood lot had bssn In the family sincs 1877, had been managed with unusual care and conservat. Ism, and had been sought by steam saw mill operators. Upon general rsvaluation In 1880, the assessors disregarding the state Torester's certificate, put this standing tim' bsr into the Walsh tax list. t.. :.
 The Lebanon Board of Relief having refused to eliminate this item of standing timber, Mrs Walsh appealed to tho superior court Of New London county. Tho appeal was heard in stages by Judges Avery, Brown and Foster. who found In favor of Mrs Walsh. The town of Lebanon then appealed to the supreme court with the result nntAd above.