REVENUE AND TAXATION
TAXATION OF FOREST LANDS AND FOREST PRODUCTS
63-1702. Lands of less than five acres. Land parcels of less than five (5) contiguous acres must be appraised, assessed and taxed as real property, without regard to its ability to produce timber or forest products. Buildings and other improvements located on forest lands of less than five (5) contiguous acres shall be appraised, assessed and taxed as provided by applicable laws, rules and regulations.
[63-1702, added 1982, ch. 123, sec. 5, p. 352.]