Failure to indicate that the harvest is consistent with the forest management and harvest plan constitutes a withdrawal from taxation under the Maine Tree Growth Tax Law of the land being harvested in a manner that is not consistent with the forest management and harvest plan. When such failure is indicated, the director shall notify the assessor for the jurisdiction in which the parcel is located that the land or a portion of the land no longer meets the requirements of Title 36, chapter 105, subchapter 2-A and must be withdrawn in accordance with Title 36, section 581;

Sec. 3. 12 MRSA §8883, sub-§1, ¶I, as amended by PL 1997, c. 648, §5, is further amended to read:

I. A map locating the harvest site in relation to known or easily identifiable terrain features, such as a road junction or a stream and road junction. The map must be a copy of a 7.5 or 15 minute series topographical map produced by the United States Geological Survey or a map of equivalent or superior detail in the location of roads; and

Sec. 4. 12 MRSA §8883, sub-§1, ¶J, as enacted by PL 1989, c. 555, §12 and affected by c. 600, Pt. B, §11, is amended to read:

J. The date of notification.; and

Sec. 5. 12 MRSA §8883, sub-§1, ¶K is enacted to read:

K.__For land or timber purchased after July 1, 2003, when the land is to be harvested within 8 years of the purchase, the landowner must indicate the date of purchase of the land or timber on the land.

SUMMARY

This bill establishes harvesting standards for land harvested within 8 years of purchase or purchase of the timber rights. It requires the landowner to have a harvest plan prepared prior to harvest and also requires that a minimum basal area of trees of certain size and quality remain after harvest, unless one the specified conditions exists.