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(3) "Successional forests" means lands which have new lava substrates currently unsuitable <br /> for cultivation such that soil depths and/or organic matter are less than 10 cm. <br /> (A) Successional forests are lava flows in the earliest stages of becoming forested <br /> land and which would not currently meet the native forest or functional forest <br /> requirements. <br /> (B) Successional forest lands must be maintained to promote either a native forest or <br /> functional forest development. <br /> (b) ] Forest dedication process. <br /> (1) Forest preservation. <br /> An owner who desires to dedicate the land for native forest or functional forest <br /> preservation [for a period of twenty years] shall petition the director [of finance and <br /> demonstrate in the petition that the land qualifies as native forest as provided herein.]. <br /> following the requirements of the administrative rules and regulations, to dedicate the <br /> land for a period of twenty years. The forest preservation plan must demonstrate that the <br /> land qualifies as a native forest or functional forest dedication as provided herein at the <br /> beginning of the dedication period. The term "owner" includes lessees of real property <br /> whose term extends at least twenty years from the effective date of the dedication. <br /> (A) Any property three acres or larger within agricultural, residential and <br /> agricultural, family agricultural, intensive agricultural, and agricultural project <br /> districts, or open zoned districts, which [is covered with] includes at least 2.75 <br /> intact and contiguous acres of native forest or functional forest is eligible for <br /> dedication as native forest or functional forest property if it meets the <br /> classification requirements [of native forest.] as provided herein. <br /> (B) The petition shall be filed with the director [of finance] by September 1 of any <br /> calendar year and shall be approved or disapproved by December 15. If <br /> approved, the dedication shall be effective on July 1 of the following tax year. <br /> (C) The director [of finance] shall determine whether or not land qualifies as native <br /> forest or functional forest by using current natural resource or vegetation maps <br /> or other acceptable evidence. Other acceptable evidence includes, but is not <br /> limited to: <br /> (i) A written affidavit by a recognized professional in the field of natural <br /> resources, or <br /> (ii) A finding by a County, State or Federal agency or department with the <br /> relevant expertise in the field of natural resources. <br /> (D) If the director's findings are favorable, the petition shall be approved and the <br /> land shall be declared dedicated. Approval of the petition to dedicate shall <br /> constitute a forfeiture on the part of the owner of any right to change the use of <br /> the land to a use other than preservation for a minimum period of twenty years. <br /> In order to place prospective buyers on notice of the rollback tax liability, the <br /> [owner] director shall, within sixty days of notice of approval, record the <br /> dedication in accordance with the procedures of the bureau of conveyances. <br /> (2) Forest restoration. <br /> If a property does not qualify as a native forest or functional forest, an owner may petition <br /> the director, following the requirements of the administrative rules and regulations, to <br /> dedicate the land for a period of twenty years for a native forest or functional forest or <br /> fifty years for a successional forest through a forest restoration plan. The forest <br /> restoration plan must demonstrate that the land will qualify as a native forest, functional <br /> 2 <br />