(a) The director may enter into agreements with eligible landowners pursuant to which the landowner will undertake forest resource improvement work in return for an agreement by the director to share the cost of carrying out the work. The director is authorized to share up to 90 percent of the lesser of either:

1. (1) The landowner’s actual cost per acre to accomplish the work.
2. (2) The prevailing per acre cost as determined by the director pursuant to Section 4799.02.

(b)

1. (1) The director may provide the funds for the director’s share of the costs, as described in subdivision (a), in advance of any work performed if the eligible landowner agrees in writing to undertake the forest resource improvement work and agrees to the condition that funds provided for any uncompleted work shall constitute grounds for a claim and lien upon the real property owned by the landowner that is subject to this section. Any such lien shall attach to the property regardless of whether the responsible party is insolvent. A lien established pursuant to this subdivision shall be subject to notice and hearing procedures required by due process of the law.
2. (2) A lien authorized under this subdivision shall continue in effect until the liability for repayment of funds, or a judgment against the responsible party, is satisfied. However, if it is determined by the court that the judgment against the responsible party will not be satisfied, the department may exercise its rights under the lien.
3. (3) A lien imposed pursuant to this subdivision shall have the force and effect of, and the same priority as, a judgment lien upon its recordation in the county in which the property subject to the lien is located. The lien shall contain the legal description of the real property, the assessor’s parcel number, and the name of the owner of record, as shown on the latest assessor’s property tax assessment roll.
4. (4) All funds recovered pursuant to this subdivision shall be deposited in the Timber Regulation and Forest Restoration Fund established pursuant to Section 4629.3.

(d) The percentage of cost sharing required of the landowner may also be decreased to the extent that any of the following applies:

1. (1) The project or other actions of the landowner would increase recreational opportunities for the public.
2. (2) The project would provide relatively more employment opportunities than other proposed projects.
3. (3) Forest land conservation measures or fish or wildlife habitat improvements are included in the project.