(1) All parcels under one ownership that are 15 contiguous acres or greater that meet the requirements of ARM 42.20.705 shall be assessed and taxed as forest land.

(2) A party who owns two or more contiguous parcels with title in nonidentical names may file an affidavit with the local department office to prove single ownership in the parcels.

(a) Examples of a party with title to multiple parcels of land in nonidentical names that may file an affidavit to prove single ownership include, but are not limited to:

(i) John Doe is the same person as John G. Doe; and

(ii) James Cole Smith is the same person as James C. Smith.

(b) Examples of a party with title to multiple parcels of land in nonidentical names that are not "under one ownership" and may not file an affidavit to prove single ownership include, but are not limited to:

(i) John Doe has title to one ownership and John and Mary Doe have title to a different ownership;

(ii) John Doe has title to one ownership and John Doe corporation has title to a different ownership; and

(iii) John Doe has title to one ownership and John Doe trust has title to a different ownership.

(3) The property owner of record or the owner's agent must provide proof of eligibility on an application form prescribed by the department.

(a) Forest land application forms will be available at the local department office. Applications must be submitted to the local department office in the county in which the property is located on or before the first Monday in June of the current tax year or within 30 days after the date on the assessment notice.

(b) An annual application is not required. The owner or owner's agent need reapply only under the following conditions:

(i) the landowner believes they meet eligibility requirements and wants the department to consider the classification of the land as forest land;

(ii) the department has reclassified the property because of a change in the eligibility of the property, a change in property use or a change in ownership.

(c) The department shall review the application and may conduct a field evaluation. The department will approve or deny the application and return a copy of the form with the written decision to the property owner or the owner's agent.

(d) An applicant for forest land classification who is dissatisfied with the department's determination may appeal to the appropriate county tax appeal board pursuant to 15-15-101, MCA.

(4) All terms and classification procedures pertaining to forest lands are in ARM 42.20.701, 42.20.705, 42.20.710, 42.20.715, 42.20.720, 42.20.725, 42.20.730, 42.20.735, 42.20.740, and 42.20.745, and the "Forest Land Classification and Appraisal Manual" as compiled by the department and available at a local department office or on the department's web site, www.mt.gov/revenue.