Section 4. If an owner of classified forest land fails to file a return required by section three the assessors shall send such owner a notice of delinquency and if such owner fails to file such return within twenty days of such notice the assessors shall determine the amount of the products tax due and assess and commit the same within two years after the date upon which the original return was due. The owner may apply to the assessors for abatement and appeal from their decision as provided in section three. A tax so committed shall bear interest from October first of the year in which the original return was due.

Last modified: March 26, 2006