2006 Minnesota Statutes

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