Class 2c managed forest lands classification eligibility clarification provision

This bill clarifies eligibility for Minnesota's Class 2c managed forest lands tax classification. It specifies that qualifying land must be 20-1,920 acres, managed under a certified forest management plan (per Chapter 290C), and *not* enrolled in the sustainable forest program. Landowners must apply to their county assessor by May 1 each year to qualify for the reduced 0.65% tax rate (lower than Class 2b's 1%), with verification from the Commissioner of Natural Resources. This directly affects forest landowners seeking the lower tax rate, ensuring they meet specific acreage, planning, and application requirements. The bill does not change the tax rate itself but streamlines eligibility verification.