302 CMR, § 15.02
Accessory Land. Land not devoted to the production of forest products and not committed to residential, industrial, or commercial use.
Assessors. The board of assessors for the municipality or municipalities in which the parcel is located.
Authorization of the Owner. The power actually given or reasonably presumed to be given by any owner in retaining any party to act in his stead to oversee cutting, harvesting, any other forest land treatment, or to prepare or submit documents concerning the owner's property, even when such party acts to exceed the power actually given by the owner.
Certificate. A form issued by the Department identifying the subject parcel as forest land.
Certification. Approval of a forest management plan by the Department in accordance with the provisions of M.G.L. c. 61, and whenever used or defined shall include any subsequent certification or "recertification".
Certified. The status of land upon which a certificate has been issued by the Department and being entitled to the subsequent ministerial act of the assessors to have a lien recorded thereon and be taxed in accordance with the provisions of M.G.L. c. 61.
Classification. The designation of land as forest land for property tax assessment purposes in accordance with M.G.L. c. 61, § 2.
Classified. The property tax status attaching by operation of law to land certified by the Department as forest land under M.G.L. c. 61 and 302 CMR 15.00, and on which a lien has been recorded in accordance with the provisions of M.G.L. c. 61, § 2.
Department. The Massachusetts Department of Conservation and Recreation.
Forest Land. Land devoted to the growth of forest products.
Forest Products. Wood, timber, Christmas trees, other tree forest growth, and any other product produced from forest vegetation.
Forestry. The profession that encompasses the science, art, and practice of creating, managing, harvesting, and conserving forest and forest lands for human benefit.
Incompatible with Forest Production. Any activities that would interfere with the production of forest products.
Owner. The person, persons, or other legal entity holding title to a parcel of forest land.
Parcel. Land held by the same owner under a deed of title which has no encumbrance incompatible with 302 CMR 15.00.
Regional Office.
Central East Massachusetts | Central West Massachusetts |
Route 110 P.O. Box 155 Clinton, Massachusetts 01510 (Worcester, Bristol, Norfolk, Plymouth, Suffolk, Essex, Middlesex, Barnstable, Island Counties) | West Central Region Headquarters 40 Cold Storage Road P.O. Box 484 Amherst, Massachusetts 01004 (Franklin, Hampden and Hampshire Counties) |
Western Massachusetts | |
Western Region Headquarters 740 South Street P.O. Box 1433 Pittsfield, Massachusetts 01202 (Berkshire County) |
Same Owner(s). Person or persons, legal entities, or otherwise, who hold present title to a parcel of land covered by a single certification in the same name(s) and in the same capacity, whether as sole owner, tenants in common, joint tenants or tenants by the entirety. In the event the grantee(s) on a deed to any portion of the parcel differs from the grantee(s) on a deed to another portion, one or more deeds must be conveyed into identical ownership before the parcel will qualify under one certification. Change of ownership occurs on the occasion of any change of title on a deed or deeds for classified forest lands including, but not limited to, actual transfer in fee by deed, by inheritance, by eminent domain, by court decree, or by deed transfer for purposes of incorporation, for addition of or removing undivided interests (husband to husband and wife, parent to parents and child, and so on) or for clearing title.
State Forester. The Commissioner of the Department of Conservation and Recreation.
Subject Parcel. A parcel of land on which an application for certification has been filed with the Department, or which has or had been certified as forest land by the State Forester, excluding any portions of the parcel that are specifically described and identified in the application or approved forest management plan as excluded from certification and classification.
302 CMR, § 15.02