Effective 10/01/2013, new legislation (H195) states that Class 10 property now includes any parcel of growing timber that meets the following requirements:
- Parcel totals less than 15 acres of growing timber.
- In a prior year, the parcel totaled 15 acres or more and qualified as forest land.
- The number of acres was reduced to less than 15 for public use by the federal government, Montana, a county, or a municipality.
- Public use descriptions can be found in Mont. Code Ann. § 70-30-102.
- Since the reduction in acres, the parcel has not been divided.