Hi Uncle Harley; Could GCS be the one you are looking for? Probably not as it is now invested in industrial and energy...but looking at my notes from 2005....strange but it's filed in agriculture....
Roberta...I dont know much but here goes what I do know. 4 years ago we were looking to buy property to build a house on. Location was Greys Harbor or Mason County in the state of WA. I'm telling you where because I dont know if what I explain applies elsewhere.
A few of the pieces we looked at were infact encumbered with a reforrestation program. What that means in this area. Someone either a person or a lumber company in the past had the trees cut down and new ones planted. In this area pine trees...doug fir are the most common. It takes approx. 30 years to harvest from the initial planting. The interesting part, the county grants a 90% reduction on property tax. You can clear 1-2 acres to build a house but the rest must remain. You are taxed for the residence at the regular rate, but not the remaining untouched forest. The minimum size of property should be 10 acres. When you harvest the trees you must bring a copy of the receipt to the county. They then do an analysis to determine how much taxes are due. I visited both county offices to determine how much you have to pay percentage wise. Both offices were quite vague. Finally one gentleman blurted out....just bring in a piece of paper and it will cost a few thousand. we dont count the trees.
If you have property with no trees...approx 10 acres or more...go to the county accessors office and they will set you up with the reforrestation program.
If you sell the property with the reforrestation program in existance it must pass with the program intact. If it is sold before harvest, and the reforrestation certificate does not pass you must pay all back taxes at the regular rate. In other words if you decide to develop the land...look out.
I think that this is the info you were looking for hope it was helpful. We finally bought a house with great bones that the previous owners destroyed. God bless them cause we could never have bought it if it was in great condition. The redue is about 70% complete. We will certainly celebrate when its done. Unfortunately we only have 7 acres to no reforrestation program here.
If you decide to look into this please post what you find in your area I'm curious how it works in other areas.
Jeannie