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(1) Such a plan indicating the acres and area, as well as the specific forest <br /> restoration work to be done, shall be filed with and approved by the director of <br /> finance. If the plan is approved, the land shall continue to be given the same <br /> pasture assessment. <br /> (2) The owner shall provide to the director of finance yearly evidence that the forest <br /> restoration plan is being implemented, as well as a signed and notarized affidavit <br /> by a recognized forestry professional that the restoration plan is likely to succeed <br /> within the designated time period. The owner shall continue to fulfill all other <br /> requirements of the agricultural assessment, including providing yearly proof that <br /> any portion of the parcel not being restored to a native forest, but still being <br /> assessed for an agricultural use, continues to be used and maintained <br /> substantially and continuously in the approved agricultural use. <br /> If at the end of the time period designated by the native forest restoration <br /> plan, the land meets the requirements of the native forest class described in this <br /> chapter, then it shall be classified and rededicated as a native forest. If, at the <br /> end of the time period designated in the plan, the land does not meet the <br /> requirements of the native forest class, the owner may return the land to its <br /> designated use as pasture or it shall be assessed and taxed at market value. <br /> <br /> (e) At least one hundred eighty days prior to the cancellation, the department of finance <br /> shall notify the owner by mail of such cancellation. The owner may reapply for renewal <br /> of the dedication by filing an application with the director on or before September 1 of <br /> the twentieth year. The renewal petition shall, in all respects, be processed in the same <br /> manner as an original petition. Upon approval of succeeding dedications by the director <br /> of finance, the property shall continue to be assessed in accordance with the provisions <br /> of this section. <br /> <br /> (f) While dedicated, the land shall be assessed at a preferential per-acre value in its <br /> restricted preservation use. In determining the value of lands which are classified native <br /> forest, the director shall assign the value of the lowest agricultural use category that the <br /> land could qualify for if it were to be put into agricultural use. <br /> <br /> (g) If forest dedicated for native forest preservation is destroyed in whole or in part by fire, <br /> hurricane or other disasters, the director may continue the dedication upon submittal <br /> and approval of a forest restoration plan as provided in this section. <br /> (h) Failure of the owner to observe the restrictions on the use of the land or the sale of the <br /> property shall cancel the special tax assessment privilege retroactive to the date of the <br /> dedication, or the latest renewal period, and all differences in the amount of taxes that <br /> were paid and those that would have been due from assessment in the higher use shall <br /> be payable with a ten percent penalty. <br /> (i) The owner may appeal a petition that has been disapproved as in the case of an appeal <br /> from an assessment.] <br /> h <br /> <br />