AB 342

Under the Managed Forest Land (MFL) Program, the owner of land that meets

certain requirements as to size and the amount of timber on the land may apply to

have the Department of Natural Resources (DNR) designate the land as MFL. The

owner of such land then makes an annual payment that is lower than, and in lieu

of, the property taxes that normally would be payable on the land. In exchange, the

owner must comply with certain forestry practices and may keep a specific area

closed to public access; the remainder of the land must be kept open for recreational

activities consisting of hunting, fishing, hiking, sight-seeing, and cross-country

skiing. Land is not eligible for designation as MFL if more than 20 percent of the land

is unsuitable for producing merchantable timber, it is developed for commercial

recreation, for industry, or for any other use that DNR determines is incompatible

with the practice of forestry, or it is developed for a human residence. DNR may order

the withdrawal of land that fails to conform to an eligibility requirement and, if

withdrawn, the owner is subject to the payment of certain withdrawal taxes and fees.

This bill exempts an owner who withdraws land from the MFL Program from

the payment of withdrawal taxes and fees if the owner withdraws the land for the

purpose of constructing a human residence and if the land was designated as MFL

before October 11, 1997. The bill specifies that the owner must withdraw at least one

acre of land but not more than three acres of land unless the land is subject to a local

zoning ordinance that establishes a minimum acreage for the construction of a

human residence. In that case, the owner may withdraw the amount of acreage

required under the applicable zoning ordinance even if that amount exceeds three

acres. The bill specifies that DNR may not order withdrawal of the owner's

remaining MFL unless the remaining MFL fails to meet MFL eligibility

requirements.