1.1                          A bill for an act 
  1.2             relating to forestry; modifying tree growth tax 
  1.3             requirements; amending Minnesota Statutes 1998, 
  1.4             section 270.38, subdivision 1. 
  1.5   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.6      Section 1.  Minnesota Statutes 1998, section 270.38, 
  1.7   subdivision 1, is amended to read: 
  1.8      Subdivision 1.  [APPLICATION REQUIREMENTS.] (a) Any owner 
  1.9   of forest lands desiring to place any governmental subdivision 
  1.10  or portion thereof containing not less than five acres of forest 
  1.11  land of the owner under the provisions of sections 270.31 to 
  1.12  270.39, shall make application in triplicate to the county board 
  1.13  of the county in which the land is located upon a form 
  1.14  prescribed by the commissioner of revenue specifying the legal 
  1.15  description or list of descriptions of the land desired to be 
  1.16  taxed under sections 270.31 to 270.39 and listing the number of 
  1.17  acres of each forest type and the dominant species of each type 
  1.18  in each such governmental subdivision or portion thereof.  
  1.19     (b) The application shall contain the statement signed and 
  1.20  sworn to by the applicant that "while the land is under the Tree 
  1.21  Growth Tax Law it will be used exclusively for the growing of 
  1.22  continuous forest crops in accordance with sustained yield 
  1.23  practice and, except for nonindustrial privately owned forest 
  1.24  land, will be open to use by the public for hunting and fishing 
  1.25  except within one-fourth mile of a permanent dwelling or during 
  2.1   periods of high fire hazard as determined by the commissioner of 
  2.2   natural resources." 
  2.3      (c) The application shall be accompanied by a forest type 
  2.4   map and a statement concerning the owner's intentions with 
  2.5   regard to reforestation of any temporarily nonproductive land.  
  2.6   If a tract under the Tree Growth Tax Law has any acreage devoted 
  2.7   to administrative or management purposes, such as roads, logging 
  2.8   camps, free public recreational areas, as shown on the map 
  2.9   accompanying the application, the lands so used shall be 
  2.10  classified the same as adjoining lands under this law.