§ 44-27-4 Classification of forest land.– (a) An owner of not less than ten (10) acres of forest land may file a writtenapplication with the director of environmental management for its designationby the director as forest land. When the application is made and a filing feeof ten dollars ($10.00) is paid, the director shall examine the land and, ifthe director determines that it is forest land, the director shall issue acertificate in his or her office, furnish a copy to the owner of the land, andfile a copy in the office of the assessor of the city or town where the land islocated.
(b) When requested to do so by the assessor or whenever thedirector deems it necessary, the director of environmental management shallre-examine land designated by him or her as forest land. If the director findsthat the land is no longer forest land or if the director finds that the landis not being managed in accordance with the forest management plan approved bythe director, he or she shall send a notice to the landowner that the landownerhas thirty (30) days either to bring the land into compliance or to request aformal hearing before the director. If after the thirty (30) days or after thehearing, the director confirms that the land is no longer forest land, thedirector shall issue a certificate canceling his or her designation of the landas forest land and shall furnish one copy to the owner and shall file one copyin the office of the assessor.
(2) Loss of designation by action of the director ofenvironmental management makes the land subject to the land use change taxprovided for in § 44-5-39.
(c) An owner of land designated as forest land by thedirector of environmental management may apply for its classification as forestland on any assessment list of the city or town where it is located by filing awritten application for the classification with the assessor of the city ortown not earlier than thirty (30) days before nor later than thirty (30) daysafter the date of assessment, except that in years of revaluation not laterthan thirty (30) days after written notice of revaluation or in its absenceafter receipt of the tax bill. If the director has not cancelled his or herdesignation of the land as forest land as of a date at or prior to the date ofthe assessment, the assessor shall classify the land as forest land and includethe land as forest land on the assessment list.
(2) In order to maintain this classification, each yearthereafter, the property owner shall submit to the assessor a certificate on aform prescribed by the assessor confirming that the land is still managed asforest land. The assessor shall mail these forms to the property owner notlater than November thirtieth. Failure to submit the certificate by thirty (30)days after the date of assessment is construed as voluntary withdrawal of theclassification; except that the assessor may waive this requirement for goodcause.
(3) Notwithstanding the preceding subsections, whenever theowner of land designated and classified as forest land is a municipal landtrust, municipal conservation commission, or private non-profit land trust,annual certification is not required, and the classification continues untilthe voluntary withdrawal of the classification by the owner or transfer of theland by the owner in fee simple.
(d) Application to the director of environmental managementfor designation of land as forest land shall be made upon a form prescribed bythe director and shall present a description of the land and any otherinformation that he or she may require to aid the director in determiningwhether the land qualifies for that designation, including a written forestmanagement plan prepared by a professionally qualified forester on thedirector's staff or another professionally qualified forester in consultationwith the landowner, with recommended management practices to be followed. Anapplication to an assessor for classification of land as forest land shall bemade on a form prescribed by the assessor and shall present a description ofthe land and the date of the issuance by the director of his or her certificatedesignating it as forest land.
(e) Failure to file an application for classification of landas forest land within the time limit prescribed in subsection (c) of thissection and in the manner and form prescribed in subsection (d) of this sectionis considered a waiver of the right to that classification on the assessmentlists.
(f) Any landowner aggrieved by: (1) the cancellation of adesignation under subsection (b) of this section or the denial of anapplication, filed in accordance with the provisions of subsections (c) and (d)of this section, by the assessor of a city or town for a classification of landas forest land; or (2) the use value assessment placed on land classified asforest land by the assessor; has the right to file an appeal within ninety (90)days of receiving notice, in writing, of the denial or the use value assessmentwith the board of assessment review of the city or town. Should the city ortown not have a board of assessment review, the city or town council shallreview the appeal. The assessor is given the opportunity to explain either hisor her refusal to classify the land or the assessment placed on the classifiedland. The board of review, or city or town council, shall also consider thetestimony of the landowner and the city or town's planning board andconservation commission, if they exist. They shall also seek and consider theadvice of the office of state planning, the department of environmentalmanagement, the dean of the college of resource development and theconservation district in which the city or town is located.
(g) The board of assessment review, or city or town council,shall not disturb the designation of the director issued pursuant to subsection(a) of this section, unless the tax assessor has shown by a preponderance ofthe evidence that that designation was erroneous.
(2) The board of assessment review, or city or town council,shall render a decision within forty-five (45) days of the date of filing theappeal. Decisions of the board of assessment review, or city or town council,may be appealed to the superior court pursuant to the provisions of §44-27-6.
§ 44-27-4 Classification of forest land.– (a) An owner of not less than ten (10) acres of forest land may file a writtenapplication with the director of environmental management for its designationby the director as forest land. When the application is made and a filing feeof ten dollars ($10.00) is paid, the director shall examine the land and, ifthe director determines that it is forest land, the director shall issue acertificate in his or her office, furnish a copy to the owner of the land, andfile a copy in the office of the assessor of the city or town where the land islocated.
(b) When requested to do so by the assessor or whenever thedirector deems it necessary, the director of environmental management shallre-examine land designated by him or her as forest land. If the director findsthat the land is no longer forest land or if the director finds that the landis not being managed in accordance with the forest management plan approved bythe director, he or she shall send a notice to the landowner that the landownerhas thirty (30) days either to bring the land into compliance or to request aformal hearing before the director. If after the thirty (30) days or after thehearing, the director confirms that the land is no longer forest land, thedirector shall issue a certificate canceling his or her designation of the landas forest land and shall furnish one copy to the owner and shall file one copyin the office of the assessor.
(2) Loss of designation by action of the director ofenvironmental management makes the land subject to the land use change taxprovided for in § 44-5-39.
(c) An owner of land designated as forest land by thedirector of environmental management may apply for its classification as forestland on any assessment list of the city or town where it is located by filing awritten application for the classification with the assessor of the city ortown not earlier than thirty (30) days before nor later than thirty (30) daysafter the date of assessment, except that in years of revaluation not laterthan thirty (30) days after written notice of revaluation or in its absenceafter receipt of the tax bill. If the director has not cancelled his or herdesignation of the land as forest land as of a date at or prior to the date ofthe assessment, the assessor shall classify the land as forest land and includethe land as forest land on the assessment list.
(2) In order to maintain this classification, each yearthereafter, the property owner shall submit to the assessor a certificate on aform prescribed by the assessor confirming that the land is still managed asforest land. The assessor shall mail these forms to the property owner notlater than November thirtieth. Failure to submit the certificate by thirty (30)days after the date of assessment is construed as voluntary withdrawal of theclassification; except that the assessor may waive this requirement for goodcause.
(3) Notwithstanding the preceding subsections, whenever theowner of land designated and classified as forest land is a municipal landtrust, municipal conservation commission, or private non-profit land trust,annual certification is not required, and the classification continues untilthe voluntary withdrawal of the classification by the owner or transfer of theland by the owner in fee simple.
(d) Application to the director of environmental managementfor designation of land as forest land shall be made upon a form prescribed bythe director and shall present a description of the land and any otherinformation that he or she may require to aid the director in determiningwhether the land qualifies for that designation, including a written forestmanagement plan prepared by a professionally qualified forester on thedirector's staff or another professionally qualified forester in consultationwith the landowner, with recommended management practices to be followed. Anapplication to an assessor for classification of land as forest land shall bemade on a form prescribed by the assessor and shall present a description ofthe land and the date of the issuance by the director of his or her certificatedesignating it as forest land.
(e) Failure to file an application for classification of landas forest land within the time limit prescribed in subsection (c) of thissection and in the manner and form prescribed in subsection (d) of this sectionis considered a waiver of the right to that classification on the assessmentlists.
(f) Any landowner aggrieved by: (1) the cancellation of adesignation under subsection (b) of this section or the denial of anapplication, filed in accordance with the provisions of subsections (c) and (d)of this section, by the assessor of a city or town for a classification of landas forest land; or (2) the use value assessment placed on land classified asforest land by the assessor; has the right to file an appeal within ninety (90)days of receiving notice, in writing, of the denial or the use value assessmentwith the board of assessment review of the city or town. Should the city ortown not have a board of assessment review, the city or town council shallreview the appeal. The assessor is given the opportunity to explain either hisor her refusal to classify the land or the assessment placed on the classifiedland. The board of review, or city or town council, shall also consider thetestimony of the landowner and the city or town's planning board andconservation commission, if they exist. They shall also seek and consider theadvice of the office of state planning, the department of environmentalmanagement, the dean of the college of resource development and theconservation district in which the city or town is located.
(g) The board of assessment review, or city or town council,shall not disturb the designation of the director issued pursuant to subsection(a) of this section, unless the tax assessor has shown by a preponderance ofthe evidence that that designation was erroneous.
(2) The board of assessment review, or city or town council,shall render a decision within forty-five (45) days of the date of filing theappeal. Decisions of the board of assessment review, or city or town council,may be appealed to the superior court pursuant to the provisions of §44-27-6.
§ 44-27-4 Classification of forest land.– (a) An owner of not less than ten (10) acres of forest land may file a writtenapplication with the director of environmental management for its designationby the director as forest land. When the application is made and a filing feeof ten dollars ($10.00) is paid, the director shall examine the land and, ifthe director determines that it is forest land, the director shall issue acertificate in his or her office, furnish a copy to the owner of the land, andfile a copy in the office of the assessor of the city or town where the land islocated.
(b) When requested to do so by the assessor or whenever thedirector deems it necessary, the director of environmental management shallre-examine land designated by him or her as forest land. If the director findsthat the land is no longer forest land or if the director finds that the landis not being managed in accordance with the forest management plan approved bythe director, he or she shall send a notice to the landowner that the landownerhas thirty (30) days either to bring the land into compliance or to request aformal hearing before the director. If after the thirty (30) days or after thehearing, the director confirms that the land is no longer forest land, thedirector shall issue a certificate canceling his or her designation of the landas forest land and shall furnish one copy to the owner and shall file one copyin the office of the assessor.
(2) Loss of designation by action of the director ofenvironmental management makes the land subject to the land use change taxprovided for in § 44-5-39.
(c) An owner of land designated as forest land by thedirector of environmental management may apply for its classification as forestland on any assessment list of the city or town where it is located by filing awritten application for the classification with the assessor of the city ortown not earlier than thirty (30) days before nor later than thirty (30) daysafter the date of assessment, except that in years of revaluation not laterthan thirty (30) days after written notice of revaluation or in its absenceafter receipt of the tax bill. If the director has not cancelled his or herdesignation of the land as forest land as of a date at or prior to the date ofthe assessment, the assessor shall classify the land as forest land and includethe land as forest land on the assessment list.
(2) In order to maintain this classification, each yearthereafter, the property owner shall submit to the assessor a certificate on aform prescribed by the assessor confirming that the land is still managed asforest land. The assessor shall mail these forms to the property owner notlater than November thirtieth. Failure to submit the certificate by thirty (30)days after the date of assessment is construed as voluntary withdrawal of theclassification; except that the assessor may waive this requirement for goodcause.
(3) Notwithstanding the preceding subsections, whenever theowner of land designated and classified as forest land is a municipal landtrust, municipal conservation commission, or private non-profit land trust,annual certification is not required, and the classification continues untilthe voluntary withdrawal of the classification by the owner or transfer of theland by the owner in fee simple.
(d) Application to the director of environmental managementfor designation of land as forest land shall be made upon a form prescribed bythe director and shall present a description of the land and any otherinformation that he or she may require to aid the director in determiningwhether the land qualifies for that designation, including a written forestmanagement plan prepared by a professionally qualified forester on thedirector's staff or another professionally qualified forester in consultationwith the landowner, with recommended management practices to be followed. Anapplication to an assessor for classification of land as forest land shall bemade on a form prescribed by the assessor and shall present a description ofthe land and the date of the issuance by the director of his or her certificatedesignating it as forest land.
(e) Failure to file an application for classification of landas forest land within the time limit prescribed in subsection (c) of thissection and in the manner and form prescribed in subsection (d) of this sectionis considered a waiver of the right to that classification on the assessmentlists.
(f) Any landowner aggrieved by: (1) the cancellation of adesignation under subsection (b) of this section or the denial of anapplication, filed in accordance with the provisions of subsections (c) and (d)of this section, by the assessor of a city or town for a classification of landas forest land; or (2) the use value assessment placed on land classified asforest land by the assessor; has the right to file an appeal within ninety (90)days of receiving notice, in writing, of the denial or the use value assessmentwith the board of assessment review of the city or town. Should the city ortown not have a board of assessment review, the city or town council shallreview the appeal. The assessor is given the opportunity to explain either hisor her refusal to classify the land or the assessment placed on the classifiedland. The board of review, or city or town council, shall also consider thetestimony of the landowner and the city or town's planning board andconservation commission, if they exist. They shall also seek and consider theadvice of the office of state planning, the department of environmentalmanagement, the dean of the college of resource development and theconservation district in which the city or town is located.
(g) The board of assessment review, or city or town council,shall not disturb the designation of the director issued pursuant to subsection(a) of this section, unless the tax assessor has shown by a preponderance ofthe evidence that that designation was erroneous.
(2) The board of assessment review, or city or town council,shall render a decision within forty-five (45) days of the date of filing theappeal. Decisions of the board of assessment review, or city or town council,may be appealed to the superior court pursuant to the provisions of §44-27-6.
