63-1702 — LANDS OF LESS THAN FIVE ACRES


                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 17
                              TAXATION OF FOREST
                          LANDS AND FOREST PRODUCTS
    63-1702.  LANDS OF LESS THAN FIVE ACRES. Land parcels of less than five
(5) contiguous acres must be appraised, assessed and taxed as real property,
without regard to its ability to produce timber or forest products. Buildings
and other improvements located on forest lands of less than five (5)
contiguous acres shall be appraised, assessed and taxed as provided by
applicable laws, rules and regulations.