(1) The following land shall not be classified and assessed as forest land:

(a) land that is incapable of yielding wood products because of adverse site conditions or physical inaccessibility;

(b) land withdrawn from timber utilization by statute, ordinance, covenant, court order, or administrative order;

(c) land used in the production of cultivated Christmas tree plantations which produce commercially marketable Christmas trees; or

(d) land used in the production of fruit trees, ornamental trees and trees grown for the sole purpose as shade trees and windbreaks.