The "Forestry Parity Act" aims to provide equal legal treatment for forestry and forest product operations, aligning them with farming and agriculture. The bill establishes definitions for key terms such as "forest-based business," "forest land," "forest management," and "forest product operations," which includes various activities related to the harvesting, production, and sale of forest products.

The act declares the state's policy to protect forest operations from nuisance actions arising from conflicts with urban and suburban land uses and to safeguard forest landowners with management plans from excessive regulations. It specifies that the provisions do not apply to forestry operations conducted in a malicious or negligent manner or in violation of federal or state law.

The bill introduces a new category for "forestry vehicles," which are defined as vehicles used for forest product operations and exempts them from taxation, provided the owner meets certain requirements. It also amends existing laws to include provisions for the taxation and assessment of forestry-related properties, exempting machinery and vehicles used in forestry operations from taxation. Local governments are permitted to tax forestry product operations buildings based on the actual costs incurred in providing services to those buildings.

Additionally, the act establishes sales and use tax exemptions for machinery and equipment used in forestry operations, including but not limited to chainsaws, sawmills, and log skidders. It amends zoning laws to classify forest product operations as permitted uses within all zoning districts, with exceptions only for public health or safety reasons or the protection of wildlife habitat. The legislation is designed to support the forestry industry while allowing local governments to manage their financial responsibilities effectively.

Statutes affected:
3182: 42-64-5, 44-5-12.1, 44-18-30, 44-27-1, 45-24-37