1. 1. Any person desiring to have lands designated as forest croplands shall submit an application therefor to the state forester on form or forms to be provided by the commission. The state forester will make or cause to be made an examination of the lands covered by said application and shall forward a copy of same, together with his recommendations, to the commission. If the commission approve and classify lands as forest croplands, they shall be subject to the provisions of this chapter and such rules and regulations.
2. 2. If the commission refuse so to accept and classify said lands, the applicant may appeal from the decision of the commission to the circuit court in which such lands, or major part thereof, are located and the decision of the circuit court in all such matters shall be final.
3. 3. No application shall be accepted for a tract of land containing less than twenty acres; and no such land shall be classified for tax relief if the value thereof shall exceed one hundred twenty-five dollars per acre or a greater value as set by regulation of the commission.

(L. 1945 p. 672 § 5, A.L. 1974 H.B. 1210, A.L. 1981 H.B. 308)