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  10. Chapter 61 - Classification and Taxation of For...


Chapter 61 - Classification and Taxation of Forest Lands and Forest Products


  • Section 1 - Definitions
  • Section 2 - Classification of Forest Lands by Assessors; Application
  • Section 2a - Tax Rate for Certified Forest Land
  • Section 3 - Valuation of Forest Production Land; Assessment of Property Taxes; Grievance Procedure
  • Section 4 - Valuation of Buildings and Dwellings Located on Forest Production Land
  • Section 5 - Special and Betterment Assessments
  • Section 6 - Conveyance Tax on Forest Production Land Sold for Other Use; Rate; Exceptions
  • Section 7 - Disqualification of Land From Classification; Roll-Back Taxes; Calculation; Interest
  • Section 8 - Conversion of Land to Residential, Industrial or Commercial Use; Notice to City or Town; First Refusal Option
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