N.H. Admin. Code § Rev 503.01

Current through Register No. 50, December 12, 2024

Section Rev 503.01 - Certification of Form PA-38 by Municipal Assessing Officials

(a) Pursuant to RSA 72-B:8, the municipal assessing officials shall have 30 days after receipt of a Form PA-38 from the owners to determine that:

(1) All owners of record have signed Form PA-38;

(2) The open un-reclaimed excavation area is not under current use assessment;

(3) Form PA-38 is complete; and

(4) Any excavation tax bond required, pursuant to RSA 72-B:5, has been received by the municipal assessing officials.

(b) If the municipal assessing officials determine that a Form PA-38 is incomplete, does not have the required administration and enforcement fee, or, that the owner is not in compliance with RSA 72-B:5, RSA 155-E, RSA 485-A:17, RSA 79-A, or applicable local ordinances, they:

(1) May decline to sign the Form PA-38; and

(2) Shall:

a. Notify the owner of any deficiency in writing within 30 days of the receipt of Form PA-38;

b. Retain a photocopy of the Form PA-38 and return the original Form PA-38, along with any administrative and enforcement fee to the owner;

c. Notify the owner that no excavation is to occur without a Form PA-38 signed by the municipal assessing officials;

d. Specify the basis of each deficiency in the notice;

e. Provide the owner with the necessary information to comply and correct each deficiency; and

f. Provide to the department copies of all notices sent to the owner within 30 days of the receipt of the original Form PA-38.

(c) If the municipal assessing officials determine that Form PA-38 meets the requirements in Rev 503.01(a), they shall indicate their certification by signing the Form PA-38 and shall assign an operation number.

(d) The municipal assessing officials shall, within 30 days of signing the Form PA-38, notify the municipal tax collector that a Form PA-38 has been filed and that the property is subject to a tax lien pursuant to RSA 72-B:7.

N.H. Admin. Code § Rev 503.01

#7381, eff 10-24-00; ss by #7860, eff 3-31-03, EXPIRED: 3-31-11

New. #9926, eff 5-18-11

Amended by Volume XXXIX Number 32, Filed August 8, 2019, Proposed by #12834, Effective 7/25/2019, Expires 7/25/2029.