Pennsylvania Act 1905-88 — FOREST LANDS, TAXES UPON REBATED

Act text

FOREST LANDS, TAXES UPON REBATED
                  Act of Apr. 8, 1905, P.L. 118, No. 88               Cl. 53
                                  AN ACT

     To encourage the preservation of forests, by providing for a
        rebate of taxes levied upon forested land.

        Section 1.  Be it enacted, &c., That in consideration of the
     public benefit to be derived from the retention of forest or
     timber trees, the owner or owners of land in this Commonwealth,
     having on it forest or timber trees averaging not fewer than
     fifty trees to the acre, each of said trees to measure at least
     eight inches in diameter, at a height six feet above the surface
     of the ground, with no portion of the said land absolutely
     cleared of the said trees, shall, upon filing with the assessor
     of their respective townships or districts, annually, an
     affidavit made by said owner or owners, or by some one in his,
     her or their behalf, upon blanks to be provided by the county
     commissioners of the respective counties, and by them to be
     furnished to the assessors for the purposes herein intended,
     setting forth the number of acres of timberland within the
     requirements of this act, be entitled to receive annually,
     during the period that the said trees are maintained in good
     condition upon the said land, a rebate equal to eighty per
     centum of all taxes, local and county, annually assessed and
     paid upon said lands, or so much of the eighty per centum as
     shall not exceed in all the sum of forty-five cents per acre;
     the said rebate to be deducted from said taxes pro rata, and
     receipted for by the respective tax collectors or county
     treasurer: Provided, however, That no one property owner shall
     be entitled to receive said rebate on more than fifty acres.
        Section 2.  It shall be the duty of the assessor, when such
     affidavit is filed with him, to record upon his assessment-book
     the amount of timber land upon which the owner or owners may be
     entitled to receive the rebate, together with the value at which
     such timber land shall be assessed, for the purpose of
     furnishing the necessary information to those who shall prepare
     the respective tax duplicates, and upon which duplicates the
     amount of the said rebate shall be stated. No additional
     compensation shall be allowed any assessor for performing the
     duties required by this act. It shall likewise be the duty of
     each assessor, after receiving such affidavit, to file the same,
     at the time of making his return, with the county commissioners
     of the respective counties.