Whereas, the Maine Tree Growth Tax Law requires that landowners must comply with an April 1, 1999 deadline for filing a forest management and harvest plan; and

Whereas, due to the extensive damage received by Maine's forests during last winter's ice storm, foresters have been in great demand making necessary repairs that are subsidized by federal funds that must be applied for and expended within the next 2 years; and

Whereas, more time must be given to the foresters to allow them adequate time to prepare the forest management and harvest plans required of landowners under the Maine Tree Growth Tax Law; and

Whereas, in the judgment of the Legislature, these facts create an emergency within the meaning of the Constitution of Maine and require the following legislation as immediately necessary for the preservation of the public peace, health and safety; now, therefore,

Be it enacted by the People of the State of Maine as follows:

Sec. 1. 36 MRSA §574-B, sub-§1, as amended by PL 1995, c. 8, §1 and c. 236, §§4 and 5, is further amended to read:

1. Forest management and harvest plan. A forest management and harvest plan has been prepared for the parcel and updated every 10 years. The landowner shall file a sworn statement with the municipal assessor in a municipality or the State Tax Assessor for parcels in the unorganized territory that a management plan has been prepared for the parcel. A landowner with a parcel taxed pursuant to this subchapter on September 30, 1989 has until April 1, 1999 2001 to comply with this requirement and until the plan is prepared or April 1, 1999 2001, whichever is earlier, is subject to the applicability provisions under this section as it existed on April 1, 1982.

A landowner with a parcel taxed pursuant to this subchapter for a property tax year beginning before April 1, 1996 when the parcel was less than 100 acres and the sole use of the land was harvesting of trees for personal use shall:

A. By April 1, 1999 2001, file a sworn statement that a revised management plan has been prepared for the parcel of forest land;