Forest Stewardship Tax Law
The forest tax provisions in North Dakota Century Code were enacted in 1967, originally as the Native Woodland Tax Law, later adding planted forests and called the Woodland Tax Law and eventually in 1991 into today’s Forest Stewardship Tax Law. The law allows forest landowners in participating counties to pay a fixed .50 per acre annually in property tax on their forested acres – provided they preserve the forest lands and meet certain conditions.
