North Dakota Century Code Title 57. Taxation § 57-57-07. Destructive practices prohibited--Declassification--Management and assistance of the state forester

If a forest is cleared, grazed, burned, cut, or otherwise dealt with in a destructive manner as determined by the state forester, it may be subject to declassification and return to the regular tax rolls. At the request of the owner or the agent of the owner, the state forester or the county designee of the state forester may assist in preparing and carrying out a forest management plan for the orderly development of each forest. The plan must cover a five-year period and must recognize the individual management objectives of the landowner. The plan must contain written recommendations for managing timber and other associated forest resources. Approval and implementation of the forest management plan must be by mutual consent of the landowner and the state forester.