This Decree establishes the modalities of exoneration from payment of land tax for land plots under young plantations and young growth of forest species. Young growth shall be identified as such in accordance with the classification of State Forest Service applicable to afforestation and reforestation areas age of which shall not exceed the following parameters: (a) 40 years for coniferous species; (b) 40 years for broad-leaved hard-wooded species; (c) 20 years for broad-leaved softwood species