Code of Massachusetts Regulations
302 CMR - DEPARTMENT OF CONSERVATION AND RECREATION
Title 302 CMR 15.00 - Chapter 61, Forest Classification
Section 15.05 - Procedure For Certification and Classification

(1) An owner shall submit to the Department a complete application as defined in 302 CMR 15.04(1) to the appropriate Regional Office no later than 5:00 P.M. on or before June 30th of the year preceding the year for which classification is sought. Applications that are postmarked on or before June 30th will be considered timely filed. The Department may reject any incomplete applications.

(2) The Department shall determine whether the subject parcel described in the application qualifies as forest land and otherwise meets the criteria and requirements set forth under M.G.L. c.61 and 302 CMR 15.00. The certification of forest management plans beyond the first ten-year certification period requires compliance with the prescribed management practices described in the current certified forest management plan. Circumstances beyond the control of the landowner including, but not limited to, natural disturbance related to weather, fire, insect and disease infestation, or economic conditions related to extreme fluctuation in the forest product markets may preclude the landowner from complying with some or all of the prescribed management practices. Such circumstances would be required to be documented in the new forest management plan and the impact, if any, would be reflected in the prescribed management prescriptions. In the case of recertification, the owner's failure to abide by or perform the treatments set forth in a forest management plan during a prior recertification period may result in denial of recertification.

(3) If the determination is made that the subject parcel qualifies as forest land, the Department shall certify the subject parcel by affixing an authorized signature to the application, and shall return, with a cover letter, the approved, certified application and forest management plan to the owner.

(4) The cover letter of the Department accompanying the certified documents returned to the owner shall contain instructions to complete the application process, including the owner's obligation to pay recording fees, if any, collected by the Registry of Deeds. These recording fees will be determined by contacting the assessors. The Department shall send a copy of this cover letter to the assessors.

(5) The owner shall deliver three copies of the approved application certificate and one copy of the approved forest management plan to the assessors no later than 5:00 P.M., on or before October 1st of the year preceding the year for which classification is sought.

(6) Upon receipt of the documents set forth above, the assessors shall forthwith record in the appropriate Registry of Deeds, on a form approved by the Commissioner of Revenue, a statement of the classification, which shall constitute a lien upon the land for taxes levied under the provisions of M.G.L. c. 61. The statement shall include the name of the owner and a description of the parcel adequate for identification. The assessors shall return one copy of the recorded statement, including the date and book and page, to the appropriate Regional Office of the Department and the owner. The assessors shall sign and date the application certificate and return one copy to the appropriate Regional Office and a second copy to the owner.

(7) The assessors may appeal the Department's certification in accordance with 302 CMR 15.08(1)(a), but do not have the unilateral authority to deny, revoke, suspend, delay, amend, or limit classification of the subject parcel.

(8) The certification period shall begin on January 1st of the calendar year in which classification will take effect, and run for a ten year period ending December 31st of the tenth year, unless the land is earlier withdrawn or removed from classification. The classification period shall begin July 1st, at the beginning of the fiscal year in which classification is to take effect, and run for a ten year period ending June 30th of the tenth year, unless the land is earlier withdrawn or removed from classification.

(9) The assessors shall, upon the request of the owner, provide the owner in a timely fashion a clear statement of the taxes which would in each tax period be due under the provisions of M.G.L. c. 59 and those actually being levied under M.G.L. c. 61.