1. The development expenses eligible for reimbursement of property taxes for the purposes of paragraph 3 of section 131 of the Sustainable Forest Development Act (chapter A-18.1) are those which are described in Schedule 1 and that meet the following conditions,(1) have an impact on the establishment, maintenance or improvement of a timber stand;
(2) comply with applicable municipal by-laws; and
(3) are described in the report provided for in section 5 of this Regulation.