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Louisiana Revised Statutes 3:4284
Reforestation
RS
3:4284
§4284. Reforestation; contracts with landowners
In order to encourage the practice of forestry in the state, the
commission may contract with any landowner who owns forest land of
the character, kind, and quality described in R.S.
3:4285, in which contract the landowner shall agree and obligate
himself to grow suitable and useful timber trees under the
supervision of, and according to the rules set forth in the contract
by, the commission.
§4285. Application to be filed
with commission
Any landowner who desires to contract with the commission for the
purpose of reforestation of forest lands denuded of timber, or lands
with growing timber thereon suitable for timber production and
timber culture, shall make application to the commission, setting
forth the character, kind, and quality of the lands, its location
and proper description by government subdivision or other accurate
delineation of actual boundary limits and designation of superficial
area, the then market cash as well as the actually assessed value of
the lands described, and shall furnish with the description a plat
showing the land. A duplicate of the application and exhibits shall
at the same time be filed with the governing authority of the parish
in which the land is located. The landowner shall also submit to the
commission for approval a comprehensive plan for planting any of the
lands to seedlings.
§4286. Inspection and valuation of lands for tax
purposes
Upon receipt of the application, the commission, represented by
the state forester or some suitable competent and reliable person
designated by him, shall in company with a competent landowner
designated by the parish governing authority inspect the lands to
ascertain its character and value, the value to be fixed as to the
lands without regard to the timber, if any, growing thereon, and
determine the suitability of the lands for the purpose of timber
growing, timber production, and timber culture; and also make a
written report of the inspection and their findings to both the
commission and the parish governing authority.
No contract shall be entered into between the commission and any
landowner under the provisions of R.S. 3:4285 through 4288 until the
commission, represented by the state forester or some suitable,
competent, and reliable person designated by him, and the governing
authority of the parish in which the lands are situated, after
inspecting the lands and the then existing assessment rolls shall
agree upon, determine, and fix the then cash value of the lands,
which value may vary from that appearing upon the current assessment
rolls of the parish and show a different value for different
portions thereof. The parish governing authority shall set forth the
value so agreed to determine and fix, by proper resolution (which
shall also mention the existing assessed value) passed at a regular
or duly called meeting, the resolution to be a part of the permanent
records of the parish governing authority.
The value of the lands fixed as herein provided shall be accepted
by the Tax Commission of Louisiana and the assessor of the parish in
which the land is situated for the purpose of taxation, and the
lands shall be assessed from year to year on the assessment rolls,
at the value so fixed, all as shall be provided in the contract
authorized herein.
§4287. Duration of contract; minimum and maximum
average cash value
No contract shall be written under the provisions of R.S. 3:4285
through 4288 for any period of time to exceed forty years. No
contract shall be entered into with any landowner where the average
cash value per acre of the lands included in the application,
exclusive of timber growing thereon, if any, is in excess of eight
dollars. No contract shall be entered into with any landowner with a
fixed cash value of less than three dollars per acre for the land
included in the contract.
§4288. Obligations of contract; annual inspection;
restoration to tax rolls
A. The contract shall obligate the landowner to begin the
practice of forestry, and at the earliest practicable time after the
date of the contract, not later than a date to be named therein, to
plant suitable and useful timber trees on the land, where necessary,
all in accordance with the plan filed with the application and
approved by the commission; to protect the land from fires, so far
as practicable; and to protect and maintain the trees thereon in a
growing and thrifty condition during the life of the contract.
B. Any landowner who has made such a contract with the state may
demand an annual inspection by the commission or its agents and a
certificate as to whether the contract has been carried out. At the
end of the contract the land shall be restored to the assessment
roll and shall thenceforth be taxed the same as other similar lands,
but exclusive of the timber protected, cultivated, and grown thereon
under the contract. The timber shall continue to be subject to the
provisions of Part IV of this Chapter and shall be subject to
severance taxes under the provisions of the laws relating to
severance on timber grown under contract when cut within the period
of time as fixed by the statutes. If at a time within the contract
period the owner fails to maintain the land in all respects
according to the written agreement entered into and upon which the
land was given a fixed assessment value for a fixed number of years,
the contract is subject to cancellation and when cancelled for such
default the land and any timber thereon shall be restored to the
assessment rolls and thereafter taxed the same as other similar
lands and timber. In addition the owner shall pay the state and
parish a sum equivalent to the difference between the taxes actually
paid and the taxes which would have been levied upon the land, had
it not been assessed under the provisions of this Section, plus
interest at six percent from the dates upon which the taxes would
have become due.
Nothing in R.S. 3:4285 through 4288 shall give the commission
jurisdiction over lands of any resident farmer without written
contract.
§4289. Amendment of prior contract
Any contract existing between a landowner and the
commission or its predecessors for the reforestation of lands
denuded of timber entered into under the provisions of R.S. 3:4285
through 4288 may be amended by written agreement between the
landowner and the commission fixing the period of time the contract
shall cover, which shall not exceed forty years, and otherwise
providing that the contract shall be governed by existing law.
However, before any such amendment shall be executed, a resolution
of the governing authority of the parish in which the lands covered
by the contract are located shall be adopted agreeing to the
valuation of the lands as fixed in the contract, or together with
the commission or its designated agent shall by the resolution agree
upon, determine, and fix the then cash value of the lands.
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