1999 Minnesota Statutes

     270.32 Public policy.  

    The present general system of ad valorem taxes in the state 
 of Minnesota as applied to forest lands does not provide an 
 equitable basis of taxation and has resulted in inadequate taxes 
 on some lands and excessive tax forfeiture on other lands.  

    Therefore it is the declared public policy of this state 
 that the public interest would be best served by encouraging 
 private forest landowners to retain and improve their holdings 
 of forest lands upon the tax rolls of the state and to promote 
 better forest management of such lands by appropriate tax 
 measures, therefore, sections 270.31 to 270.39 are enacted for 
 the purpose of permitting privately owned lands generally 
 suitable for the planting, culture and growth of continuous 
 forest products to be taxed on the basis of the annual increase 
 in value in accordance with the following provisions.  

    HIST: 1957 c 639 s 2