2036 LAWS OF MARYLAND [CH. 884
"Natural Resources", sub-title "Forests and Parks", to follow
immediately after Section 411U thereof and to be under the new
sub-heading "Conservation of Woodland Areas", AND TO ADD
A NEW SECTION 19 (C) TO ARTICLE 81 OF THE ANNO-
TATED CODE OF MARYLAND (1957 EDITION), TITLE
"REVENUE AND TAXES", SUB-TITLE "METHOD OF AS-
SESSMENT", establishing a program of forest conservation and
management within the Department of Forests and Parks, pro-
viding for agreements to participate in this program, establishing
certain valuation, assessment, and taxing procedures as to tracts
of land included in this program and relating generally to methods
and procedures of forest conservation and management in this
State.
Section 1. Be it enacted by the General Assembly of Maryland,
That a new Section 411V½ be and it is hereby added to Article 66C
of the Annotated Code of Maryland (1957 Edition and 1962 Supple-
ment), title "Natural Resources", sub-title "Forests and Parks", to
follow immediately after Section 411U thereof, to be under the new
sub-heading "Conservation of Woodland Areas", and to read as
follows:
Conservation of Woodland Areas
411V. ½.
(a) A program of forest conservation and management is estab-
lished under the Department of Forests and Parks, as in this section
provided.
(b) The Department shall formulate from time to time a program
of forest conservation and management, designed to encourage the
people of this State to keep or develop lands for productive wood-
land purposes, to increase the income of the citizens of the State
from the sale of timber, to prevent floods and the wasting of the
State's soil, to provide open and wooded areas for the use and enjoy-
ment of residents and sojourners in this State, and to promote the
welfare and assets of the people of Maryland.
(c) The owner of any contiguous tract of land in this State which
comprises five or more acres in extent may by agreement with the
Department contract to place this tract within the program of forest
conservation and management, for such period of time and under
such circumstances and conditions as may be provided in the pro-
gram and required by this section.
(d) For the period covered by the contract, the valuation of the
tract of land for purposes of assessment for State, county, special
tax district and municipal taxes shall not be increased.
(e) At the end of the period covered by the contract, or at the
time part or all of the timber is harvested, or at the time part or
all of the tract is conveyed to a new owner, whichever is the earliest
date, there shall be a new valuation of the tract, or portion thereof.
If only a portion of the tract is conveyed or if only a portion of the
timber is harvested, the new valuation for purposes of assessment
shall be as to a part of the whole which is represented by the ratio
of the portion of the tract or timber to the whole of the tract or
timber.
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