Land owners are encouraged to register undeveloped land for “the program.” The enrollment period runs annually between January 1 and February 1 only. Persons enrolling receive tax breaks, and the land remains registered until the owner develops it. At that time, the owner will have to reimburse the state for his last three years of tax breaks. Land in the program will be audited every eight years. Audits could include asking owners what steps have been taken to implement a management plan.