Establishing a sustainable forest property tax program; specifying property eligibility requirements and prescribing the application procedure, application upon approval by the commissioner of revenue to constitute an agreement and covenant between the commissioner and the landowner, requiring recording in the office of the county recorder before enrollment in the program; requiring annual certification of continued land eligibility by landowners to the commissioner of revenue, requiring removal of the land from the program for failure to comply; requiring and providing for the commissioner in consultation with the university of Minnesota department of forest resources to determine a per acre current use forest land value for each county and to calculate an estimated market value per acre for property enrolled in the program; entitling owners of land enrolled in the program to an annual refund, providing for determination by the commissioner and appropriating money to the commissioner to pay the refunds, allowing one claimant per parcel of land and requiring interest on refunds not paid within a certain specified time period; requiring commissioner removal of property from program for property tax delinquency; providing for landowner termination of enrollment and for appeal of decisions by the commissioner to remove nonqualifying land from the program; imposing certain payment liability on owners of removed land; repealing the Minnesota tree growth tax law(ra)