(1) The department will assess land as forest lands according to the following basic determinations.
(a) Forest lands are:
(i) contiguous forested land of 15 acres or more, that is at least 120 feet in width in the same ownership and is capable of producing timber that can be harvested in commercial quantity; and
(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.
(2) Classified forest land that is reduced to less than 15 acres for a public use as the result of a land acquisition through eminent domain, as set forth in 70-30-102, MCA, maintains its forest land classification unless the forest land:
(a) has been further divided; or
(b) is devoted to a residential, commercial, or industrial use.
(3) Taxpayers must notify the department in writing of their eligibility for forest land classification for the current tax year on or before the first Monday in June, or within 30 days after the date on the assessment notice.
(4) Nonforest land is land used for agricultural, nonqualifying agricultural, industrial, commercial, or residential purposes.