This Part shall be interpreted to carry out the policies of the State as set forth in section 480-a of the Real Property Tax Law or any successor statute to provide a means by which present and future forest lands may be protected and enhanced as a viable segment of the State's economy and to assist in the protection of the environmental benefits of the State's forest resources.
N.Y. Comp. Codes R. & Regs. Tit. 6 § 199.2