Amend the amendment in section 1 in §2729 in subsection 2 in paragraph C in the last line (page 2, line 2 in amendment) by inserting after the following: " taxes." the following: ' This paragraph may not be construed to require a business employed by the landowner in the harvesting of timber to be assessed personal property taxes in order for the landowner to be eligible for the credit under this section.'

SUMMARY

This amendment clarifies that a business employed by a landowner in the harvesting timber is not required to be assessed personal property taxes in order for the landowner to be eligible for the credit.