0138-hb 0075

CHAPTER 138

HB 75 - FINAL VERSION

AN ACT relative to timber harvesting.

SPONSORS: Rep. Alger, Graf 14; Rep. Philbrick, Carr 5; Rep. Musler, Straf 68

This bill requires that a copy of the signed notice of intent to cut be posted in public view at a wood cutting job site.

This bill also statutorily stipulates when trees must be removed if a conditional deed or conveyance does not specify a time.

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -

Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.

AN ACT relative to timber harvesting.

Be it Enacted by the Senate and House of Representatives in General Court convened:

138:1 Timber Cutting; Land Ownership. Amend the section heading of RSA 79:3-a to read as follows:

138:2 Timber Cutting; Taxation. RSA 79:10, I is repealed and reenacted to read as follows:

I.(a) Every owner, as defined in RSA 79:1, II, shall, prior to commencing each cutting operation and at the beginning of each new tax year into which the cutting operation shall continue, file with the proper assessing officials in the city, town, or unincorporated place where such cutting is to take place a notice of intent to cut provided by the commissioner of revenue administration, stating the owner's name, residence, an estimate of the volume of each species to be cut, and such other information as may be required. A supplemental notice of intent shall be filed in the same manner for any additional volume of wood or timber to be cut in excess of the original estimate and within the tax year.

(b) Any intent received by a city, town, or unincorporated place shall, within 30 days, be assigned a number in accordance with the guidelines provided by the commissioner of revenue administration, and be signed by the assessing officials. If the conditions for approval have not been met, the assessing officials shall send a letter to the owner or the person responsible for cutting, explaining the reason for the intent not being signed. The assessing officials shall immediately forward any signed intent to the commissioner of revenue administration and shall also supply a copy to the owner upon request. Failure of the assessing officials to forward signed intent to cut forms to the department of revenue administration shall constitute a violation.

(c) The assessing officials shall, within 30 days of signing a notice of intent, notify the tax collector that an intent has been filed. The notice of intent shall serve as notice that the land is holden to taxes pursuant to RSA 79:6.

(d) Upon receipt of an intent, the commissioner of revenue administration shall furnish, without cost to the owner, a certificate and a report of wood cut form. Such certificate shall be posted by the owner filing such intent in a conspicuous place within the area of cutting for each operation conducted within a city, town, or unincorporated place. An owner may start an operation upon posting the certificate or upon posting, in a water proof covering in the same place and manner that the certificate will be posted upon receipt, a copy of the intent to cut form that was signed by the assessing officials. In lieu of a signed intent to cut form, a copy of the form as submitted by the owner to the assessing officials may be substituted for posting purposes when the owner, or the person responsible for the cut, has been notified that the intent to cut form has been signed. The owner, or the person responsible for the cut, shall clearly print on the form the number assigned to it pursuant to subparagraph (b), and the date, time, and name of the municipal official or employee who provided the notification.

(e) Starting or continuing an operation while the required certificate or intent to cut form is not posted in accordance with this section shall constitute a violation by the owner or any other person doing the cutting, or both.

(f) A copy of all intents received by the commissioner of revenue administration shall be forwarded to the division of forests and lands of the department of resources and economic development.

138:3 Timber Cutting; Bond Required. Amend RSA 79:10-a, I and II to read as follows:

I. The assessing officials shall, within 30 days of the receipt of the notice of intent to cut pursuant to RSA 79:10, or within 15 days of written notification of a change in ownership from the owner pursuant to RSA 79:3-a, II, [~~shall~~] notify in writing the owner filing such notice of the amount and conditions of any bond or other security which they deem necessary to secure the payment of the yield tax due from the operation described in the notice of intent to cut.

II. No owner required to furnish bond or other security in accordance with RSA 79:3-a shall commence to cut or continue to cut until such owner has posted the bond or other security. No owner who owns land in the town where the owner intends to cut shall be required to post a bond or other security as a condition [~~for filing an intent to cut or receiving a permit~~] to cut, unless the owner is delinquent on town timber taxes or property taxes.

I. The department of revenue administration shall administer and enforce this chapter. The director of the division of forests and lands and his agents shall also have enforcement authority in regard to the proper filing and reporting of intents to cut, posting of [~~the certificate on the operation~~] certificates and intents to cut, and proper filing and reporting of the timber cut and shall otherwise assist in enforcement of this chapter as agreed upon by the commissioner of the department of revenue administration and the director, division of forests and lands. It is the intent of this section to authorize the commissioner of the department of revenue administration and the director, division of forests and lands, and their agents, to have enforcement authority and the right to stop any operation in violation of RSA 79 and report same to local authorities.

II. Officials responsible for the enforcement of this chapter may enter upon any lands for which [~~a permit to cut~~] an intent to cut has been signed or a certificate [~~to operate~~] has been issued pursuant to RSA 79 or may enter upon any lands that they believe may have an operation in violation of RSA 79. They also may review any records in conjunction with any timber operation in the state.

138:5 Timber Cutting; Notice of Intent to Cut. RSA 227-J:5 is repealed and reenacted to read as follows:

227-J:5 Notice of Intent to Cut and Report of Wood Cut. Pursuant to RSA 79:10 and 11, any owner, as defined in RSA 79:1, II, conducting a cutting operation shall file an intent to cut and a report of wood cut. Pursuant to RSA 79:10, I(d), the intent to cut form as signed or properly noted as being signed by the assessing officials or the certificate issued by the department of revenue administration shall be posted prior to starting a cutting operation. Failure to comply with these requirements and those contained in RSA 79 may result in penalties to the owner or any other person doing the cutting, or both, under RSA 79.

138:6 Repeal. RSA 79:3-a, III, relative to notice of intent to cut timber, is repealed.

I. After August 29, 1969, any conveyance of standing trees which includes therein a stipulation requiring that the trees be removed within a certain time or by a certain date shall render the deed conditional, and failure by the purchaser to remove said trees within the stipulated time shall result in the forfeiture of the purchaser's rights in the trees unless the deed specifically provides otherwise.

II. After the effective date of this paragraph, any conveyance of standing trees which does not include therein a stipulation requiring that such trees be removed within a certain time or by a certain date shall render the deed conditional, and failure by the purchaser to so remove said trees within 7 years from the date of conveyance shall result in the forfeiture of the purchaser's rights in the trees unless the deed specifically provides otherwise.

I. Any conveyance of standing trees made prior to August 29, 1969, which includes therein a stipulation requiring that the trees be removed within a certain time or by a certain date, but which does not include therein any terms to the effect that the right to the trees shall revert to the grantor upon the passage of the stated time or stated date, shall be presumed as having intended to grant an absolute property interest in the trees to the purchaser even though the trees remain uncut beyond the stipulated time or date; provided, however, that any such right to said trees on the part of the purchaser or his heirs or assigns must be asserted and any litigation begun within 7 years after August 29, 1969, or within 7 years of the stipulated time of removal of the trees, whichever occurs last, or otherwise all such rights to said trees shall revert to the grantor or his heirs or assigns. Nothing in this section shall be construed as precluding the introduction of any evidence in any action to rebut the presumption of the granting of ownership of trees as provided by this section.

II. Any conveyance of standing trees prior to the effective date of this paragraph which does not include therein a stipulation requiring that such trees be removed within a certain time or by a certain date, shall be presumed as having intended to grant to the purchaser an absolute property interest in the trees standing at the date of the conveyance even though the trees remain uncut beyond a reasonable time for their removal after said date; provided, however, that any such right to said trees on the part of the purchaser or his heirs or assigns must be asserted and litigation begun with 7 years after the effective date of this paragraph or otherwise all such rights to said trees shall revert to the grantor or his or her heirs or assigns. Nothing in this section shall be construed as precluding the introduction of any evidence in any action to rebut the presumption of the granting of ownership of trees as provided by this paragraph.

II. Remainder shall take effect January 1, 2004)