The state forester shall make an annual written report as to the forest practices of each forest owner or the agent of the owner covering lands enrolled under this chapter. The report may be based on spot field inspections, landowner questionnaires, or documented observations from local assessors. The report must list the landowners, legal descriptions, and acreages which are eligible to receive continued tax benefits. A copy of the report must be forwarded to the county auditor by March first of each year. If the state forester finds that the owner or the agent of the owner has not complied with the law, or if the land is no longer used for forestry purposes, the state forester shall issue an order removing the land from the forest stewardship tax law classification. Any declassification order issued on or before February first of any year takes effect in that year. A copy of the declassification order must be sent to the owner or the agent of the owner, to the local assessor of the township or district in which the land is located, to the clerk of the township if the township is organized, and to the county auditor. Any order issued under this section is final unless set aside pursuant to the provisions of section 57-57-09.