2005 Minnesota Statutes - 88.47 — Auxiliary forests; taxation.

     88.47 Auxiliary forests; taxation.  


    Subdivision 1.    Created.  Any tract of land in this 
 state containing not less than 35 acres, generally suitable for 
 the planting, culture, and growth of trees for the production of 
 timber or forest products may be made an auxiliary forest, 
 subject to taxation only in accordance with the provisions of 
 sections 88.47 to 88.53.  


    Subd. 2.    Wood lots.  Any tract of land in this state 
 containing not less than five nor more than 40 acres generally 
 suitable for the planting, culture, and growth of trees for the 
 production of timber or forest products, being in the nature of 
 wood lots guarded or protected by the owners or their tenants 
 actually living on the land or immediately adjacent thereto, 
 may, regardless of value be made an auxiliary forest, subject to 
 limited and special taxation only in accordance with the 
 provisions of sections 88.47 to 88.53.  


    Subd. 3.    Form and contents of application.  The 
 owner of, the owner of an option to buy, or the owner of a 
 contract to buy any tract or contiguous tract of land who deems 
 the tract suitable for an auxiliary forest may make written 
 application to the county board of the county in which such land 
 is situate, setting forth the description thereof by 
 governmental subdivisions or other proper survey, the estimated 
 value per acre thereof, a brief statement of the facts showing 
 its suitability for production of timber or forest products, a 
 statement of the kinds of timber growing and proposed to be 
 grown thereon and the kind and quantity of merchantable timber 
 thereon, the methods of timber culture proposed to be followed, 
 and a request that such land be made an auxiliary forest under 
 and subject to the provisions of sections 88.47 to 88.53.  


    Subd. 4.    Verification.  The application shall be 
 upon a form prescribed by the director and shall be verified by 
 the applicant.  


    HIST: (4031-60, 4031-61) 1927 c 247 s 1,2; 1945 c 269 s 1,2; 
 1947 c 467 s 1; 1986 c 444