Mo. Code Regs. tit. 3 § 10-2.020
Current through Register Vol. 49, No. 24, December 16, 2024
Section 3 CSR 10-2.020 - Forest CroplandPURPOSE: This amendment enhances the commission's ability to classify forest croplands by increasing the value of the land eligible for classification bringing program guidelines into closer alignment with current property values, increasing the sum paid by the commission to counties in lieu of taxes for classified forest croplands, and setting a fifteen (15) year minimum enrollment period for the program. Classified forest croplands will be administered under a program to be known as Missouri Managed Woods. The title of the chapter more accurately reflects program goals.
(1) Any landowner desiring to have his/her land classified as forest cropland shall have his/her ownership boundary lines marked and shall maintain those lines so as to be readily traceable during the period his/her land is classified.(2) The landowner shall make all reasonable efforts to prevent wildfires from starting on or spreading to classified lands and to extinguish any wildfire which threatens or may threaten to burn on to classified lands.(3) Forest croplands shall be devoted primarily to growing trees but may also be used for other purposes compatible with forestry practices so long as an adequate stocking of trees is maintained, damage to tree growth prevented, and the watershed protected. These lands shall not be used for grazing by domestic livestock, for the erection of permanent buildings on the land, or for the impoundment of water and installation of permanent wildlife food plots unless specifically authorized in the approved management plan.(4) Forest croplands shall be managed to produce timber and wood products according to a plan submitted by the landowner and approved by the commission or according to a plan prepared for the tract by the commission and agreed to by the landowner. Based on the landowner's objectives, timber stand composition, and general condition of the stand, the plan shall outline and describe those reasonable accomplishments to be completed in a five- (5-) year period. Failure to complete accomplishments agreed upon during this period shall be deemed grounds for cancellation of the forest cropland classification unless it may be demonstrated that the failure was due to circumstances beyond the control of the landowner. At the end of five (5) years and for each five-(5-) year period thereafter, a new accomplishment agreement shall be reached by and between the landowner and the commission. (5) When the ownership of classified land is transferred, the new landowner may assume the management accomplishment agreement of the previous landowner or s/he may elect to enter into a new agreement as outlined previously.(6)Tree cutting must conform to practices outlined in the management plan and shall be conducted within a reasonable time schedule according to the silvicultural requirements of the tract, market conditions, and the overall objective of the landowner.(7) A landowner shall give written notice to the commission thirty (30) days prior to any cutting of timber. This notice shall include the location of the woodland, the approximate acreage proposed to be cut, and the cutting plan. Notice to the commission is not required for the cutting of firewood, posts, or timber for use on the premises by the landowner or person controlling the previously described lands.(8) Within one (1) month following a commercial cutting or at the end of each month where the cutting is continuous, the landowner shall file with the commission a sworn statement showing the quantity of timber cut and the stumpage price received for each species sold. The commission shall compute the yield tax and notify the landowner of the amount due to be paid within thirty (30) days after the date of the notice.(9) No lands will be classified for tax relief if the value exceeds three thousand five hundred dollars ($3,500) per acre.(10) The commission will pay the county wherein the classified lands are located one dollar ($1.00) per acre per year as a grant in lieu of taxes.(11) Any privately owned lands approved and classified by the commission as forest croplands shall receive partial relief from taxation during a period of time set at fifteen (15) years, after which the classification shall expire unless a renewal is requested and mutually agreed upon by the landowner and the commission. AUTHORITY: sections 40 and 45 of Art. I V, Mo. Const. and section 254.020, RSMo 1986.* Original rule filed Nov. 27, 1974, effective Dec. 7, 1974. Amended by Missouri Register June 15, 2016/Volume 41, Number 12, effective 7/31/2016*Original authority: 254.020, RSMo 1954, amended 1974, 1981.