Section 15.03 - Forest Lands; Criteria(1) To be eligible for certification and classification, land must meet the following criteria: (a) be a parcel of forest land containing a minimum of ten adjacent or contiguous acres devoted to the growth of forest products;(b) and may consist of access roads, skid trails, log landings, log storage areas, and other areas that are necessary and related to forest management and forest products harvesting activities.(2) Accessory land which may include certain permanent or temporary wetlands, water courses, and submerged areas and other nonproductive areas may be included in the calculation of acreage, and certified up to an amount equal to the area certified for the production of forest products.(3) All buildings located on land which is valued, assessed, and taxed on the basis of its forest production use in accordance with 302 CMR 15.00 and all land occupied by a dwelling or regularly used for family living shall be excluded from certification and shall be valued, assessed, and taxed by the same standards, methods, and procedures as other taxable property. In the instance of telecommunication or power generating structures, the area excluded shall include the land where the structure is erected along with any land which is deemed incompatible with forest production.Adopted by Mass Register Issue 1340, eff. 6/2/2017.