Sec. 1. 12 MRSA §8004 is enacted to read:

§8004.__Tree growth tax audits

1.__Periodic, random audits.__The Maine Forest Service shall perform periodic, random audits of cutting operations to determine the extent of compliance with management plans prepared under Title 36, section 574-C.

2.__Content of audits.__The audits must examine, by region and landowner type:

A.__Initial and post-harvest timber type;

B.__Preharvest and post-harvest stocking;

C.__Stand quality;

D.__Residual damage to trees, regeneration and soils; and

E.__Regeneration quality, if quality is low or no overstory stocking.

3.__Reports.__The Maine Forest Service shall make regular, periodic reports to the State Tax Assessor concerning the results of the audits required by this section.

Sec. 2. 36 MRSA §573, sub-§3-A, as amended by PL 1995, c. 236, §2, is further amended to read:

3-A. Forest management and harvest plan. "Forest management and harvest plan" means a written document that outlines activities to regenerate, improve and harvest a standing crop of timber and that meets the requirements of section 574-C. The plan must include the location of water bodies and wildlife habitat identified by the Department of Inland Fisheries and Wildlife. A plan may include, but is not limited to, schedules and recommendations for timber stand improvement, harvesting plans and recommendations for regeneration activities. The plan must be prepared by a licensed professional forester or a landowner and be reviewed and certified by a licensed professional forester as consistent with this subsection and with sound silvicultural practices.

Sec. 3. 36 MRSA §574-C is enacted to read:

§574-C.__Forest management and harvest plan