Forest Crop Land - Withdrawal Rules

FCL withdrawal rules are dependent on the year the land was enrolled.

For land enrolled in FCL prior to 1972, withdrawals must be:

• an entire FCL entry (Figure 1)
  or
• any land as long as 40 contiguous acres remain (Figure 2).

For land enrolled in FCL after 1972, withdrawals must be:

• an entire FCL entry (Figure 1)
  or
• all FCL land in a legal description (quarter-quarter, fractional lot, or government lot) (Figure 3).