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R EAL P ROPERTY T AXES §19-59 (3) “Successional forests” means lands which have new lava substrates currently unsuitable for cultivation such that soil depths and/or organic matter are less than 10 cm. (A) Successional forests are lava flows in the earliest stages of becoming forested land and which would not currently meet the native forest or functional forest requirements. (B) Successional forest lands must be maintained to promote either a native forest or functional forest development. (b) Forest dedication process. (1) Forest preservation. An owner who desires to dedicate the land for native forest or functional forest preservation shall petition the director, following the requirements of the administrative rules and regulations, to dedicate the land for a period of twenty years. The forest preservation plan must demonstrate that the land qualifies as a native forest or functional forest dedication as provided herein at the beginning of the dedication period. The term “owner” includes lessees of real property whose term extends at least twenty years from the effective date of the dedication. (A) Any property three acres or larger within agricultural, residential and agricultural, family agricultural, intensive agricultural, and agricultural project districts, or open zoned districts, which includes at least 2.75 intact and contiguous acres of native forest or functional forest is eligible for dedication as native forest or functional forest property if it meets the classification requirements as provided herein. (B) The petition shall be filed with the director by September 1 of any calendar year and shall be approved or disapproved by December 15. If approved, the dedication shall be effective on July 1 of the following tax year. (C) The director shall determine whether or not land qualifies as native forest or functional forest by using current natural resource or vegetation maps or other acceptable evidence. Other acceptable evidence includes, but is not limited to: (i) A written affidavit by a recognized professional in the field of natural resources, or (ii) A finding by a County, State or Federal agency or department with the relevant expertise in the field of natural resources. (D) If the director’s findings are favorable, the petition shall be approved and the land shall be declared dedicated. Approval of the petition to dedicate shall constitute a forfeiture on the part of the owner of any right to change the use of the land to a use other than preservation for a minimum period of twenty years. In order to place prospective buyers on notice of the rollback tax liability, the director shall, within sixty days of notice of approval, record the dedication in accordance with the procedures of the bureau of conveyances. SUPP. 10 (7-2021) 19-41