Sec. 12-96. Exemptions of tree plantations of not less than twenty-five acres. Conversion to forest land classification.
Sec. 12-96. Exemptions of tree plantations of not less than twenty-five acres.
Conversion to forest land classification. Woodland or land suitable for forest planting
not less than twenty-five acres in area and not exceeding in value one hundred dollars
per acre exclusive of timber growing thereon may, upon application of the owner, be
given special classification as forest land for purposes of taxation. Application for such
classification shall be made to the State Forester, accompanied by such description of
the land as the State Forester may require and by a sworn statement from the assessors
of the town giving the true value of the land alone and the true value of any timber
thereon. When the value of the land alone exceeds one hundred dollars per acre, it shall
not be classified as forest land. When such application has been made, the State Forester
shall examine the land and, if he finds the requirements herein specified have been
fulfilled, he shall issue a quadruplicate certificate of classification, the original to be
filed in the State Forester's office, one copy in the office of the Secretary of the Office
of Policy and Management, one copy in the assessors' office of the town in which the
land is located and one copy with the owner, who shall cause it to be entered on the land
records of such town. Any owner of land classified under this section may, on or after
October 1, 1972, but prior to October 1, 1973, convert to the provisions of section 12-107d without penalty. Any such owner desiring such conversion shall notify the board
of assessors of the town in which the land is located by registered mail.
(1949 Rev., S. 1780; 1955, S. 1067d; 1963, P.A. 423, S. 1; 1971, P.A. 697, S. 1; P.A. 77-614, S. 139, 610; P.A. 79-610, S. 3, 47.)
History: 1963 act increased qualification for exemption from five to twenty-five acres and from $50 to $100 per acre
in value, provided for filing of the classification certificate in the assessors' rather than the town clerk's office and added
requirement of recordation of the certificate by the owner; 1971 act allowed conversion to provisions of Sec. 12-107d
without penalty between October 1, 1972, and before October 1, 1973, by notifying assessors of town where land located
by registered mail; P.A. 77-614 substituted commissioner of revenue services for tax commissioner, effective January 1,
1979; P.A. 79-610 substituted secretary of the office of policy and management for commissioner of revenue services,
effective July 1, 1980.
See Sec. 12-107d re classification of land as forest land.