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MISSOURI STATUTES AND CODES

254.100. Private plan of forest management--partial tax relief--revisions.

Private plan of forest management--partial tax relief--revisions.

254.100. 1. Any person owning or controlling forest landmay inaugurate and develop his own plan of management and employsuch standards and methods of forest management as may suffice inthe judgment of the commission to accomplish the purposes of thischapter and may obtain the partial relief from taxation providedfor in this chapter for such forest property so long as theprovisions of this chapter are being complied with, provided suchplans and methods and application for tax relief be submitted onforms provided by the commission and the same are approved by thecommission. Such plans, methods and application shall not beapproved unless the commission finds they give reasonableassurance of accomplishing the purposes of this law.

2. After approval of such plans and methods and suchapplication for tax relief such person may present revisedworking plans from time to time to the commission for the cuttingand management of said forest lands, for their approval. Suchrevised working plans and methods shall be in a form and for aperiod prescribed by the commission and the decision of thecommission in all such matters shall be final. The procedure ineffectuating said tax relief shall be as that outlined in thischapter for forest croplands.

(L. 1945 p. 672 ยง 20)

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