CLASSIFICATION AND TAXATION OF FOREST LANDS AND FOREST PRODUCTS
Section 1. For purposes of this chapter, unless the context otherwise requires, the following words shall have the following meanings:—
“Cut”, sever or taken from the soil.
“Forest land”, land devoted to the growth of forest products. Upon application, the state forester may allow accessory land devoted to other non-timber uses to be included in certification.
“Forest products”, wood, timber, Christmas trees, other tree forest growth and any other product produced by forest vegetation.
“Certification”, approval of a forest management plan by the state forester.
“Contiguous land”, land separated from other land under the same ownership by a public or private way, waterway or an easement for water supply.
“Forest management plan” or “management plan”, a completed copy of a form provided by the state forester executed by the owner and the state forester that provides for a ten year program of forest management, including intermediate and regeneration cuttings.
“Cutting plan”, a completed copy of a form approved by the state forester which describes the species, dimensions, and quantity of a proposed forest crop to be harvested and which is certified by the state forester as being in accordance with the provisions of section forty to forty-six, inclusive, of chapter one hundred and thirty-two.
“Not used for purposes incompatible with forest production”, uses formally proposed or permitted that do not interfere with or reduce the quantity and quality of a continuous forest crop.
“Owner”, person, persons, or another legal entity holding title to a parcel of forest land.
“Parcel”, land held by the same owner under a deed of title which has no encumbrance incompatible with this chapter.
“Region”, one of the five geographic subdivisions of the commonwealth utilized for administrative purposes by the department of environmental management.