Section Rev 3402.01 - Owner Requirements for Completing and Filing Form PA-7, "Notice of Intent to Cut Wood or Timber"(a) Prior to commencing a cutting operation, every owner intending to cut wood or timber, with the exception of owners whose cutting operation is specifically exempt pursuant to RSA 79:1, II(b), shall file a completed Form PA-7 with the municipal assessing officials where the cutting operation will occur.(b) For a cutting operation that will encompass more than one municipality, a separate original Form PA-7 shall be filed with each municipality.(c) A separate original Form PA-7 shall be filed for each parcel of land, as identified by the municipal tax maps, that is not contiguous and in identical common ownership, for where the cutting will occur within the municipality.(d) No owner shall commence a cutting operation prior to the municipal assessing officials' signing of a completed Form PA-7 and the assignment of an operation number.(e) Every owner who has filed an original Form PA-7, that has been signed by the municipal assessing officials, shall file a supplemental Form PA-7 with the municipal assessing officials for the estimated amount of wood or timber which will exceed the original estimated volume of wood or timber to be cut.(f) An owner shall not continue a cutting operation where the volume of wood or timber to be cut will exceed the original estimated volume unless the municipal assessing officials have signed the supplemental Form PA-7.(g) An owner of a cutting operation for which a Form PA-7 has been filed and signed by the municipal assessing officials shall not continue cutting after March 31 without filing an extension or without obtaining a newly signed original Form PA-7 for the new tax year.(h) Within a tax year, if the owner has sent the municipal assessing officials a written notice of extension dated no later than March 31, a cutting operation for which the Form PA-7 has been filed and signed by the municipal assessing officials may continue cutting until June 30 without obtaining a newly signed original Form PA-7 for the new tax year.(i) When a property, for which a Form PA-7 has been filed, is sold during a tax year, the owner selling the property shall notify the municipal assessing officials within 15 days of the change of ownership, and the owner buying the property shall complete and file an original Form PA-7 if the cutting of wood or timber will continue.(j) Within a tax year, if an owner has filed an original Form PA-7, and the contract executed pursuant to RSA 227-J:15, III is terminated, the owner shall complete and file a new Form PA-7 if the owner intends to continue the cut.(k) Except for any entity described in RSA 79:1, II(b)(3), every owner engaged in cutting wood for clearing or maintaining of rights-of-way, or water storage reservoirs, as described in RSA 79:1, II(b)(4), shall file one Form PA-7 with the municipal assessing officials in each municipality where the cutting will occur.N.H. Admin. Code § Rev 3402.01
Amended byVolume XXXIV Number 37, Filed September 11, 2014, Proposed by #10664, Effective 9/4/2014, Expires9/4/2024 .The amended version of this section by New Hampshire Register Volume 39, Number 37, eff.8/21/2019 is not yet available.