ARM 42.20.705
ARM 42.20.705. FOREST LAND ASSESSMENT
Cite as Mont. Admin. R. 42.20.705
(1) The department shall assess land as forest lands according to the following basic determinations.
(a) Forest lands are:
(i) contiguous land of 15 acres or more in the same ownership that is capable of producing timber that can be harvested in commercial quantity;
(ii) land that is producing timber or land in which the trees have been removed by man through harvest, including clear-cuts, or by natural disaster, including, but not limited to fire;
(iii) land that is not classified as nonforest land. Nonforest land is used for agricultural, nonqualifying agricultural, industrial, commercial, or residential purposes.