The owner shall pay to the county treasurer, at the time taxes on other real property are due, a forest stewardship tax computed at a rate of fifty cents per acre. The tax is a part of the total real property taxes on the land of the owner and subject to collection in the same manner as any other real property taxes. The payment of taxes under this chapter is in lieu of all ad valorem taxes by the state, counties, towns, townships, school districts, and other municipalities upon any property rights attached to the forest. It is expressly provided that the forest stewardship tax is not in lieu of income taxes nor excise taxes upon the sale of forest products or services that may be derived from the forest.
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.