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forest, or continue to qualify as a successional forest as provided herein by the end of the <br />dedication period. The term "owner" includes lessees of real property whose term extends <br />at least twenty years from the effective date of the dedication for native forest and <br />functional forest dedications and fifty years for successional forest dedications. <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 includes at least 2.75 intact and <br />contiguous acres in the forest restoration plan is eligible for dedication if the <br />forest restoration plan achieves the classification requirements within the <br />dedication period. <br />(B) The petition shall be filed with the director by September 1 of any calendar year <br />and shall be approved or disapproved by December 15. If approved, the <br />dedication shall be effective on July 1 of the following tax year. <br />(C) The director shall determine whether or not the forest restoration plan qualifies as <br />native forest, functional forest, or successional forest by using current natural <br />resource or vegetation maps or other acceptable evidence. Other acceptable <br />evidence includes, but is not limited to: <br />(i) A written affidavit by a recognizedprofessional 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 to <br />fifty years depending upon the type of dedication. In order to place prospective <br />buyers on notice of the rollback tax liability, the director shall, within sixty days <br />of notice of approval, record the dedication in accordance with the procedures of <br />the bureau of conveyances. <br />(E) The owner shall provide to the director evidence every five years that the forest <br />restoration plan is being implemented, as well as a signed and notarized affidavit, <br />followingthe he requirements of the administrative rules and regulations, that the <br />restoration plan is likely to succeed within the designated time period. The owner <br />shall continue to fulfill all other requirements of the agricultural assessment, <br />including providing proof at the director's request that any portion of the parcel <br />not being restored to a native forest or functional forest, but still being assessed <br />for an agricultural use, continues to be used and maintained substantially and <br />continuously in the approved agricultural use. <br />(F) If, at the end of the time period designated in the plan the land does not meet the <br />requirements of the forest restoration plan, the owner may return the land to its <br />previous designated use or it shall be assessed and taxed at market value without <br />penalty, provided that the owner has submitted the required verification that all <br />conditions of the forest restoration plan have been met. <br />(c) [,.r„ ive forest] Forest dedication value. <br />Dedicated native forest 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 a native forest assessment value no greater than <br />