Forest conservation thresholds are established for each land use category, as provided in §B of this regulation. The forest conservation threshold is the percentage of the net tract area at which the reforestation requirement changes from a ratio of 1/4 acre planted for each acre removed above the threshold to a ratio of 2 acres planted for each acre removed below the threshold. After reasonable efforts to minimize the cutting or clearing of forests or trees or other woody plants have been exhausted in the development of a subdivision plan, project plan, or grading or sediment control activity, the forest conservation plan shall provide for reforestation, purchase of credits from a forest mitigation bank, or payment into the State forest conservation fund, according to the formula provided in §D of this regulation, which is consistent with Regulation .03 of this chapter and the following forest conservation thresholds for the applicable land use category: Agricultural and resource areas 50 percent; Medium density residential areas 25 percent; Institutional development areas 20 percent; High density residential areas 20 percent; Mixed use and planned unit development areas 15 percent; Commercial and industrial use areas 15 percent. In a jurisdiction that does not have a local program in effect, the Department shall designate the forest conservation threshold for each of that jurisdiction's zoning categories. Reforestation Formula. For all existing forest cover measured to the nearest 1/10 acre cleared on the net tract area above the applicable forest conservation threshold established by §B of this regulation, the area of forest removed shall be reforested at a ratio of 1/4 acre planted for each acre removed. Each acre of forest retained on the net tract area above the threshold shall be credited against the total number of acres required to be reforested under §D(1) of this regulation. For all existing forest cover measured to the nearest 1/10 acre cleared on the net tract area below the applicable forest conservation threshold established by §B of this regulation, the area of forest removed shall be reforested at a ratio of 2 acres planted for each acre removed below the threshold. The preferred sequence for afforestation and reforestation, as determined by the Department, after techniques for retaining existing forest on the site have been exhausted, are provided for in Natural Resources Article, §5-1607(a), Annotated Code of Maryland. A sequence other than the one described in §E of this regulation may be used for a specific project, if necessary, to achieve the objectives of the county land use plan or county land use policies, or to take advantage of opportunities to consolidate forest conservation efforts. The following are considered a priority for afforestation or reforestation as provided for in Natural Resources Article, §5-1607(d), Annotated Code of Maryland: Establish or enhance forest buffers adjacent to streams and coastal bays; Establish or increase existing forested corridors; Establish or enhance forest buffers adjacent to critical habitats, when appropriate; Steep slopes; Buffers adjacent to areas of differing land uses; Increase overall area of contiguous forest; and Establish or enhance forested areas in the 100-year floodplains. Recommended Tree Species List. Native plant materials shall be used for afforestation or reforestation, when appropriate, and selected from a list of approved species established by the Department. The Department shall adopt a list of tree species to be used for any required afforestation or reforestation. A person required to conduct afforestation or reforestation under this regulation shall accomplish it within 1 year or two growing seasons, whichever is a greater time period, following development project completion. If a person subject to this subtitle demonstrates to the satisfaction of the Department that the requirements for afforestation or reforestation cannot reasonably be accomplished onsite or offsite, the person shall either contribute money to the State forest conservation fund under Regulation .09 of this chapter, or purchase credits from an approved forest mitigation bank, within 90 days after development project completion.