Sec. 12-99. Grounds for cancellation of classification. Taxation after cancellation.
Sec. 12-99. Grounds for cancellation of classification. Taxation after cancellation. When any tract has been classified as forest land for purposes of taxation under
sections 12-96 to 12-100, inclusive, the classification shall be continued as long as
proper forest conditions are maintained thereon except as herein provided. Use of such
land for pasture, destruction of the tree growth by fire and failure of the owner to restore
forest conditions, removal of tree growth and use of land for other purposes, or any
changed condition which, in the opinion of the State Forester, indicates that the requirements of said sections are not being fulfilled, shall be sufficient ground for cancellation
of such classification. When requested to do so by the assessors, or whenever he deems
it necessary, the State Forester shall examine classified forest land and, if he finds the
provisions of said sections are not complied with, he shall forthwith cancel the classification of such land, sending notice of such cancellation to the Secretary of the Office of
Policy and Management, the assessor of the town in which the land is located and the
owner of such land. Such land shall thereafter be taxed as other land. Whenever a classification has been cancelled, the assessors shall deduct the valuation of both the land and
the timber thereon as established at the time of classification from the then value of such
land and timber as assessed for future taxation and, on the excess value thus determined,
a tax shall be collected at the rate of five mills per annum for the entire number of years
that such land has been under classification. This tax shall be in addition to any annual
tax or yield tax which has been paid or is collectible. The past value of timber which
has been destroyed by natural agencies, or which has been cut and upon which a yield
tax has been paid, shall not be considered in fixing the present assessable value.
(1949 Rev., S. 1783; 1963, P.A. 423, S. 2; P.A. 77-614, S. 139, 610; P.A. 79-610, S. 3, 47.)
History: 1963 act provided for notice of cancellation to assessor rather than town clerk; P.A. 77-614 substituted commissioner of revenue services for tax commissioner, effective January 1, 1979; P.A. 79-610 substituted secretary of the office
of policy and management for commissioner of revenue services, effective July 1, 1980.