NC H586

Removes the requirement that forestland in the Present-use Value (PUV) property tax reduction program be managed under a "sound management program"

Changes the definition of forestland to require only that land be "actively engaged in the commercial growing of trees" without specifying any management plan requirements

Eliminates the requirement that each tract in a forest unit be under a sound management program, though at least one tract must still meet minimum acreage requirements

Repeals G.S. 105-277.3(g) entirely, which contained forest planning and management requirements

Effective July 1, 2013