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R EAL P ROPERTY T AXES §19-59 <br />proof at the director’s request that any portion of the parcel not being <br />restored to a native forest or functional forest, but still being assessed for <br />an agricultural use, continues to be used and maintained substantially <br />and continuously in the approved agricultural use. <br />(F) If, at the end of the time period designated in the plan the land does not <br />meet the requirements of the forest restoration plan, the owner may <br />return the land to its previous designated use or it shall be assessed and <br />taxed at market value without penalty, provided that the owner has <br />submitted the required verification that all conditions of the forest <br />restoration plan have been met. <br />(c) Forest dedication value. <br />(1) Dedicated native forest land shall be assessed at a preferential per-acre value <br />in its restricted preservation use. In determining the value of lands which are <br />classified native forest, the director shall assign a native forest assessment <br />value no greater than fifty percent of the lowest dedicated agricultural use <br />category. No preferential value shall be granted to native forest land unless it <br />is dedicated. <br />(2) Dedicated functional forest land shall be assessed at a preferential per-acre <br />value in its restricted preservation use. In determining the value of lands <br />which are classified functional forest, the director shall assign a functional <br />forest assessment value as twice the value of the native forest assessment <br />value. No preferential value shall be granted to functional forest land unless it <br />is dedicated. <br />(3) Dedicated successional forest land shall be assessed at a preferential per-acre <br />value in its restricted preservation use. In determining the value of lands <br />which are classified successional forest, the director shall assign a nominal <br />value of $100. No preferential value shall be granted to successional forest <br />land unless it is dedicated. <br />(d) 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 <br />all differences in the amount of taxes that were paid and those that would have <br />been due from assessment in the higher use shall be payable with a ten percent <br />penalty and the forest classification shall be rescinded, upon any of the following: <br />(1) Failure of the owner to observe the restrictions on the use of the land; or <br />(2) The cover of native forest species falls below sixty percent for native forest <br />preservation; or <br />(3) The cover of native forest species combined with non-native/non-invasive <br />forest species falls below sixty percent for functional forest preservation; or <br />(4) Failure of the owner to undertake specific actions as outlined in the forest <br />restoration plan; or <br />(5) The property is rezoned to a higher use at the owner’s request; or <br />(6) The property is subdivided into parcels of less than three acres; or <br />SUPP. 10 (7-2021) <br />19-42.1 <br /> <br />