Page 4, AV-5, Web, 3-13
Part 4. Afrmation
Key elements in a written plan for a sound forestland management program are listed below:
1. Management and Landowner Objectives Statement—Long range and short range objectives of owner(s) as appropriate.
2. Location--Include a map or aerial photograph that locates the property described and also delineates each stand referenced in the “Forest
Stand(s) Description/Inventory and Stand Management Recommendations” (item 3 below).
3. Forest Stand(s) Description/Inventory and Stand Management Recommendations -- Include a detailed description of various stands within the
forestry unit. Each stand description should detail the acreage, species, age, size (tree diameter, basal area, heights), condition (quality and
vigor), topography, soils and site index or productivity information. Stand-specic forest management practices needed to sustain productivity,
health and vigor must be included with proposed timetable for implementation.
4. Regeneration-Harvest Methods and Dates--For each stand, establish a target timetable for harvest of crop trees, specifying the type of
regeneration-harvest (clear cut, seed tree, shelter wood, or selection regeneration systems as applicable).
5. Regeneration Technique--Should include a sound proposed regeneration plan for each stand when harvest of nal crop trees is done. Specify
intent to naturally regenerate or plant trees.
NOTE: Forest management plans can and should be updated as forest conditions signicantly change (e.g. change in product class mix as the stand
ages and grows, storm damage, insect or disease attack, timber harvest, thinning, wildre). The county will audit plans periodically and, to remain eligible
for use-value treatment, the plan must be implemented.
AFFIRMATION OF APPLICANT – I (we) the undersigned declare under penalties of law that this application and any attachments
hereto have been examined by me (us) and to the best of my (our) knowledge and belief are true and correct. In addition, I
(we) fully understand that an ineligible transfer of the property or failure to keep the property actively engaged in commercial
production under a sound management program will result in the loss of eligibility. I (we) fully understand that loss of
eligibility will result in removal from the program and the immediate billing of deferred taxes.
Signature of Owner (All tenants of a tenancy in common must sign.) Title Date
Signature of Owner (All tenants of a tenancy in common must sign.) Title Date
Signature of Owner (All tenants of a tenancy in common must sign.) Title Date
Part 5. Continued Use (Complete only if the property is currently in Present-Use Value and you are applying for immediate
eligibility under the Continued Use exception. See G.S. 105-277.3(b2)(1) for full details.)
I certify: 1. The property is currently in Present-Use Value.
2. I intend to continue the current use of the land under which it currently qualies.
3. I understand I will be responsible for all deferred taxes due because of any disqualication.
4. I ACCEPT FULL LIABILITY FOR ANY EXISTING DEFERRED TAXES.
Note: If the property is currently in Present-Use Value and liability is not accepted, the full amount of the deferred taxes will
typically be due in the name of the grantor immediately. Liability need not be accepted and no deferred taxes are due for
qualifying transfers pursuant to G.S. 105-277.3(b) and (b1). For example, liability does not need to be accepted for qualifying
transfers to relatives. However, any deferred taxes existing at the time of transfer will remain a lien on the property. Owners
already receiving Present-Use Value on properties not included in this application may wish to review the alternative provisions
of G.S. 105-277.3(b2)(2).
Signature of Owner (All tenants of a tenancy in common must sign.) Title Date
Signature of Owner (All tenants of a tenancy in common must sign.) Title Date
Signature of Owner (All tenants of a tenancy in common must sign.) Title Date
FOR OFFICE USE ONLY: APPROVED DENIED BY:_______________________ REASON FOR DENIAL: _________________________________________