§ 480-a. Taxation of forest land. 1. As used in this section:\n (a) "Approved management plan" shall mean:\n (i) a plan approved by the department for the management of an\neligible tract which shall contain requirements and standards to ensure\nthe continuing production of a merchantable forest crop selected by the\nowner. Every approved management plan shall set forth requirements and\nstandards relating to stocking, cutting, forest management access, and\nany specified use of the eligible tract other than for the production of\na merchantable forest crop which is desired by the owner and compatible\nwith or supportive of the continuing production of a merchantable forest\ncrop. Such plan shall include provisions accommodating endangered and\nthreatened animals and plants. Such plan must be prepared by or under\nthe direct supervision of a forester who may be the owner or an agent of\nthe owner, including an industrial forester or a cooperating consultant\nforester; or\n (ii) participation in a forest certification program (such as Forest\nStewardship Council certification, Sustainable Forestry Initiative;\nAmerican Tree Farm Program, etc.) recognized in the regulations of the\ndepartment.\n (b) "Commitment" shall mean a declaration to the department made on an\nannual basis by the owner of a certified eligible tract committing such\ntract to continued forest crop production for the next succeeding ten\nyears under an approved management plan.\n (c) "Cooperating consultant forester" shall mean a qualified forester\nwho, or a qualified forestry consultant firm which, has entered into an\nagreement with the department under the New York state cooperating\nconsultant foresters program pursuant to section 9-0713 of the\nenvironmental conservation law.\n (d) "Department" shall mean the department of environmental\nconservation.\n (e) "Eligible tract" shall mean a tract of privately owned forest land\nof at least fifty contiguous acres, exclusive of any portion thereof not\ndevoted to the production of forest crops. Lands divided by federal,\nstate, county or town roads, easements or rights-of-way, or energy\ntransmission corridors or similar facilities will be considered\ncontiguous for purposes of this section, unless vehicular access for\nforest management purposes is precluded. Lands from which a merchantable\nforest crop has been cut or removed within three years prior to the time\nof application for certification under this section will be ineligible\nunless such cutting or removal was accomplished under a forest\nmanagement program designed to provide for the continuing production of\nmerchantable forest crops.\n (f) "Forest land" shall mean land exclusively devoted to and suitable\nfor forest crop production through natural regeneration or through\nforestation and shall be stocked with a stand of forest trees sufficient\nto produce a merchantable forest crop within thirty years of the time of\noriginal certification.\n (g) "Merchantable forest crop" shall mean timber or pulpwood,\nincluding veneer bolts, sawlogs, poles, posts and fuelwood, that is\nproduced on forest land, has a value in the market and may be sold.\n (h) "Stumpage value" shall mean the current market worth of a\nmerchantable forest crop as it stands at the time of sale, cutting,\nrequired cutting or removal.\n 2. (a) An owner of an eligible tract may make application to the\ndepartment for certification under this section on forms prescribed by\nthe department. If the department finds that such tract is an eligible\ntract it shall forward a certificate of approval to the owner thereof,\ntogether with the approved management plan, and a copy of a commitment\ncertified by the department for the eligible tract.\n (b) The department shall, after public hearings, adopt and promulgate\nrules and regulations necessary for the implementation of the\ndepartment's responsibilities pursuant to this section. Such regulations\nrelating to approved managemen
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