The general purposes of this law are:

(1) To encourage counties, cities, towns, and school districts to utilize idle lands for productive forest purposes.
(2) To encourage reduction of taxation through producing income from wise use of such lands.
(3) To encourage development and make available, in community forests, areas having desirable recreational features.
(4) To encourage forestry education by establishing permanent forests for use of vocational agriculture departments, schools, and Boy and Girl Scout troops.