Section Rev 1804.04 - Inconsistent Use Penalty Form PA-61 "Inconsistent Use Penalty on Conservation Restriction Land" Completion and Distribution(a) The municipal assessing officials, when assessing an inconsistent use penalty pursuant to RSA 79-B:6, shall: (1) Complete Form PA-61 "Inconsistent Use Penalty on Conservation Restriction Land";(2) Provide on the form the date and the cause of the inconsistent use;(3) Provide on the form the amount of the inconsistent use penalty; and(4) Provide on the form the signatures of the majority of the municipal assessing officials and the date on which it was signed.(b) The municipal assessing officials shall, upon completion of their portion of Form PA-61 "Inconsistent Use Penalty on Conservation Restriction Land": (1) Retain a copy for their records; and(2) Forward the original and 3 copies of Form PA-61 "Inconsistent Use Penalty on Conservation Restriction Land" to the tax collector for billing and collection of the tax due.(c) The tax collector shall, upon receipt of Form PA-61 "Inconsistent Use Penalty on Conservation Restriction Land":(1) Complete the applicable portion of the form;(2) Send a copy of the completed Form PA-61 "Inconsistent Use Penalty on Conservation Restriction Land" to the landowner responsible for the inconsistent use penalty; and(3) Send a copy of the completed Form PA-61 "Inconsistent Use Penalty on Conservation Restriction Land" to the grantee of the easement.(d) Upon receipt of payment of the inconsistent use penalty and the recording fee, the tax collector shall: (1) Enter the date the payment was received;(2) Acknowledge that payment by signature; and(3) Forward the original form and recording fee to the county registry of deeds in which the property is located.N.H. Admin. Code § Rev 1804.04
Amended by Volume XXXIV Number 16, Filed April 17, 2014, Proposed by #10560, Effective 3/28/2014, Expires3/28/2024.Amended by Number 10, Filed March 7, 2024, Proposed by #13867, Effective 2/8/2024, Expires 2/8/2034.