Congress finds that—
(1) cabins located on forest land have provided a unique recreation experience to a large number of cabin owners, their families, and guests each year since Congress authorized the recreation residence program in 1915; and
(2) the fact that current appraisal procedures have, in certain circumstances, been inconsistently applied in determining fair market values for residential lots demonstrates that problems exist in accurately reflecting market values.
(Pub. L. 106–291, title VI, §602, Oct. 11, 2000, 114 Stat. 1014.)
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