Sec. 1. 12 MRSA §8868, sub-§2-C is enacted to read:

2-C.__Landowner.__"Landowner" means a person, company or other entity that holds title to land, including joint ownership or tenants in common.__If the ownership of the timber located on a parcel is different than the fee ownership of the parcel, the owners of the timber are deemed to be a landowner and are jointly and severally liable with the fee owner of the parcel.__If a corporate landowner is a wholly owned subsidiary of another corporation, both parent and subsidiary are deemed to be the same landowner.

Sec. 2. 12 MRSA §8883, sub-§1, as amended by PL 1999, c. 361, §5, is further amended to read:

1. Notification prior to harvest. Unless an alternate form or method of reporting is provided in rule, notification must be on forms supplied by the bureau and must include the following information:

A. The name, address and phone number of the landowner, any designated agent, and, if known, any harvester or harvesters;

B. The name and address of any licensed professional forester consulting the landowner on forest management or harvesting practices;

C. The municipality or township and county of harvest;

D. The name of the nearest public or private all-weather road;

E. The approximate dates the harvest will begin and finish;

F. The anticipated acreage to be harvested;

F-1.__An indication whether the land being harvested is taxed under the provisions of the Maine Tree Growth Tax Law.__ If the land being harvested is taxed under the provisions of the Maine Tree Growth Tax Law, the notification must include a sworn statement, signed by the landowner, indicating that the harvest is consistent with the forest management and harvest plan required by Title 36, section 574-B, subsection 1.__A licensed professional forester who has a fiduciary responsibility to the landowner may sign the sworn statement required by the landowner in this paragraph.