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Current Use. 13% of current use value.
Forest Land Statute C>R>S. 39-1-102 from 15-DPT-AS; Pub ARL Volume 3: 1-89; Revised 1-1995
a) The preservation of land areas for outdoor recreation, the education of the public, or the protection of a relatively natural habitat for fish, wildlife, plants, or similar ecosystems; or (b) The preservation of open space, including farmland and forest land, where such preservation is for the scenic enjoyment of the public or is pursuant to a clearly delineated federal, state, or local government conservation policy and where such preservation will yield a significant public benefit.
Minimum of 40 acres
10% of land covered by forest trees
Management plan required
Withdrawing from the program results in landowner no longer receiving tax benefit
There is not rollback tax for withdrawing from the program
State Forest Service approves forest management plans. County tax assessor must determine the land classification.
Forest Economics and Policy |
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USDA Forest Service Southern Research Station |