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The director of finance shall determine whether or not land qualifies as <br /> native forest by using current natural resource or vegetation maps or other <br /> acceptable evidence. Other acceptable evidence includes but is not <br /> limited to: <br /> 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 <br /> the relevant expertise in the field of natural resources <br /> If the director's findings are favorable the petition shall be approved and <br /> the land shall be declared dedicated Approval of the petition to dedicate shall <br /> constitute a forteiture 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 shall. within sixty days of notice of approval record the dedication in <br /> accordance with the procedures of the bureau of conveyances <br /> jc~ Native forest dedication value. <br /> Dedicated native forest land shall be assessed at a preferential per-acre value in <br /> its restricted preservation use In determining the value of lands which are classified <br /> native forest the director shall assign the value of the lowest agricultural use category <br /> that the land could qualify for if it were to be out into agricultural use No preferential <br /> value shall be granted to native forest land unless it is dedicated. <br /> <br /> u Breach of dedication. <br /> The dedication shall be deemed breached and the tax assessment privilege <br /> cancelled retroactive to the date of the dedication or the latest renewal period and all <br /> differences in the amount of taxes that were paid and those that would have been due <br /> from assessment in the higher use shall be payable with a ten percent penalty and the <br /> native forest classification shall be rescinded upon any of the following <br /> Failure of the owner to observe the restrictions on the use of the land or <br /> j2~ The cover of native forest species falls below sixtypercent~ or <br /> j~ The property is rezoned to a higher use at the owner's request or <br /> The propert~is subdivided into parcels of less than three acres or <br /> A condominium~roperty regime is declared for th~roperty having condominium <br /> units with an area equivalent to less than three acres Each unit shall be treated <br /> as a subdivision into lots of like size: or <br /> x <br /> <br />