N.H. Admin. Code § Rev 3402.03

Current through Register No. 50, December 12, 2024

Section Rev 3402.03 - Municipal Assessing Officials Procedure for Approval of Form PA-7, "Notice of Intent to Cut Wood or Timber"

(a) Pursuant to RSA 79:10, I(b), the municipal assessing officials shall have 30 days after receipt of a Form PA-7 from the owner to determine the conditions of approval have been met by certifying that:

(1) All joint tenants or joint tenants with rights of ownership that hold title to the property, for which the Form PA-7 has been filed, have signed the Form PA-7 or have provided a power of attorney for a signature;

(2) All tenants-in-common that hold title to the property, for which the Form PA-7 has been filed:

a.Have signed the Form PA-7;

b.Have filed a power of attorney by the non-signing tenants-in-common for a signature of the Form PA-7 with the municipality; or

c.Who are the signors of the Form PA-7, and have sent to the non-signors, by certified mail 30 days prior to cutting, notification of the filing of the Form PA-7 and that a bond or other surety has been filed to secure payment of the yield tax;

(3) Any yield tax bond or other surety required, pursuant to RSA 79:10-a or RSA 79:1, II (a)(2), has been received by the municipal assessing officials;

(4) The land being cut is not under current use unproductive assessment; and

(5) The Form PA-7 is complete and accurate.

(b) If the municipal assessing officials determine that a Form PA-7 has not met one or more of the conditions of approval specified Rev 3402.03(a) above, the municipal assessing officials shall:

(1) Decline to sign the Form PA-7;

(2) Notify the owner in writing within 30 days of the receipt of the Form PA-7 of any deficiency;

(3) Notify the logger, forester, or person responsible for the cut in writing within 30 days of receipt of the Form PA-7 of any deficiency;

(4) Specify the basis of each deficiency in the written notice; and

(5) Specify in the notice that no cutting of wood or timber is to occur without a Form PA-7 signed by the municipal assessing officials.

(c) After the municipal assessing officials have determined that Form PA-7 has met the requirements in Rev 3402.03(a) above, they shall indicate their certification by signing the Form PA-7 and assigning an operation number.

(d) The municipal assessing officials shall, within 30 days of signing Form PA-7, notify the municipal tax collector that a Form PA-7 has been filed and that the property is subject to a tax lien pursuant to RSA 79:6.

N.H. Admin. Code § Rev 3402.03

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.