When applying for assessment on the basis of current use you will need to follow these steps:
- Read the Open Space Taxation Act Information Brochure (includes Timber Land)
- Fill out the application. (download here)
- Submit the completed application to the Lincoln County Board of Commissioner.
- If the land is to be classified as Timber Land, you will also need to submit a copy of your forest management plan with your application. It is best to consult a professional forester for assistance in writing a forest management plan. However if you wish to try it on your own:
- This plan will be forwarded to the Land Services department for review and then returned with recommendations to the Board of County Commissioners for action.
- After the Board makes its determination, the Assessor will take any necessary actions regarding assessment.