A. 
There is a forest conservation threshold established for all land use categories, as provided in Subsection B of this article. The forest conservation threshold means the percentage of the net tract area at which the reforestation requirement changes from a ratio of 1/4 acre planted for each acre removed above the threshold to a ratio of two acres planted for each acre removed below the threshold.
B. 
After reasonable efforts to minimize the cutting of trees and other woody plants have been exhausted in the development of a subdivision or project plan, grading and sediment control activities, and implementation of the forest conservation plan, the forest conservation plan shall provide for reforestation, purchase of credits from a forest mitigation bank, or payment into the forest conservation fund, according to the formula set forth in Subsections B and C of this article and consistent with § 280-10 of this chapter, and the following forest conservation thresholds for the applicable land use category:
Category of Use
Threshold Percentage
Agricultural and resource areas
50%
Medium-density residential areas
25%
Institutional development areas
20%
High-density residential areas
20%
Mixed-use and planned unit development areas
15%
Commercial and industrial use areas
15%
C. 
Calculations.
(1) 
For all existing forest cover measured to the nearest 1/10 acre cleared on the net tract area above the applicable forest conservation threshold, the area of forest removed shall be reforested at a ratio of 1/4 acre planted for each acre removed.
(2) 
Each acre of forest retained on the net tract area above the applicable forest conservation threshold shall be credited against the total number of acres required to be reforested under Subsection C(1) of this subsection. The calculation of the credit shall be according to the criteria provided in the current version of the State Forest Conservation Technical Manual.
(3) 
For all existing forest cover measured to the nearest 1/10 acre cleared on the net tract area below the applicable forest conservation threshold, the area of forest removed shall be reforested at a ratio of two acres planted for each acre removed below the threshold.