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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) ;,.ia&vo forest] 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- ^ pefied of twenty ye r^] shall petition the director [^f fir^^^^ ^demenstfate in the petifien that the !and qualifies as native forest as pfevided herein.], <br />1 <br />followingthe he 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 />be ig nnin 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 ei:e 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 [efitat — f r^^+.] as provided herein. <br />(B) The petition shall be filed with the director [of e] 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 [^] 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 />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 />[ewer] 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 />