TITLE V
TAXATION

Chapter 79
FOREST CONSERVATION AND TAXATION

Section 79:1

    79:1 Definitions. –
The following words and phrases as used in this chapter shall have the meanings indicated, unless a contrary meaning shall appear in the context:
I. "Assessing officials", means those charged by law with the duty of assessing taxes in the city, town or unincorporated place.
II. (a) "Owner" means:
(1) For purposes of joint tenants or joint tenants with rights of survivorship, every owner that holds title to the subject property.
(2) For purposes of tenants-in-common, any one or more of the tenants-in-common that hold title to the subject property. For purposes of RSA 79:10, I(a), any one or more of tenants-in-common may sign an intent to cut. Provided, however, that non-signing tenants-in-common shall have been notified by certified mail by the applicant of the intent to cut at least 30 days prior to cutting and that a bond or surety is filed to secure payment of the yield tax if any tenant-in-common does not sign or give a power of attorney to sign a notice of intent to cut.
(3) A previous owner who retains timber rights to land and who registers his or her claim with the registry of deeds.
(4) Any person who has purchased stumpage and cutting rights on public lands.
(b) The following persons shall not be required to file an intent to cut or be subject to the tax imposed by this chapter:
(1) A person who cuts, within the tax year, up to 10,000 board feet of logs from his own land for use in the construction, reconstruction, or alteration of his own buildings, structures, or fences situated in the state of New Hampshire; provided that such buildings are not being built for sale purposes;
(2) A person who cuts or causes to be cut, within the tax year, up to 20 cords of fuel wood for his own consumption in the state of New Hampshire for domestic fuel purposes, or any amount for the manufacture of maple sugar or syrup;
(3) Federal government, state government, cities, towns, school districts, or other political subdivisions which cut wood or timber for their own use, on lands under their ownership or jurisdiction or both.
(4) Persons engaged in the clearing or maintaining of rights-of-way or water storage reservoir areas incidental to the furnishing of utility services or transportation services to the public; provided, however, that when the person clearing or causing the clearing of said right-of-way sells or agrees to sell the wood or timber, he shall be deemed to be an "owner" as defined in subparagraph (a) above.
(5) A person who cuts or causes to be cut, within the tax year, up to 10,000 board feet of logs and 20 cords of wood or the equivalent in whole tree chips, from the person's own land within a municipality, for land conversion purposes other than timber growing and forest uses, provided that those persons intending to convert the use of the land have secured all required permits including, but not limited to, building permits, subdivision or zoning permits, excavation permits, or site plan approvals, as necessary for the use to which the land will be converted, and are able to furnish proof of such permits.
III. "Stumpage value" means the amount determined by the assessing officials in the same manner as other property values for the purposes of taxation at the time the timber is cut. The assessing official shall take into consideration the location of the timber, the quality of the timber, the size of the sale, and any other factors necessary to harvest the wood or timber that affect the value of timber being cut. Stumpage value of all forest products except those customarily measured by the cord, by weight, or by the piece shall be determined on the basis of international 1/4 inch rule log scale. If there are questions by the assessors regarding the true and accurate stumpage values reflected in contracts presented by the owner as the basis for timber tax assessment, the department of revenue administration, municipal and property division, shall be available to assist or advise the municipalities in the proper calculation of the stumpage value for assessment purposes. The burden shall be upon the owner filing the "Report of Wood Cut" form to demonstrate the reasonableness of a claim under this paragraph.
(a) For standing timber sold to a purchaser, the assessing official shall consider the stumpage price paid on a per cord, per 1,000 board foot, by weight or other basis when calculating stumpage value. If the assessing official finds that a claim is not commercially reasonable then the assessing official may, after conducting an inspection of the property, use the average stumpage value list provided by the department of revenue.
(b) For sales of timber where the product is not sold as standing timber, the assessing official shall use the average stumpage value list provided by the department of revenue administration.
IV. "Tax year" as used in this chapter shall mean October 1, 1963 to March 31, 1964 inclusive and shall thereafter mean from April 1 of any year to March 31 of the next year, inclusive.
V. [Repealed.]
VI. "Short rotation tree fiber farming" means the production, cultivation, growing and harvesting of any genetically-engineered tree species for rotation periods not to exceed 15 years between planting and harvesting.
VII. "Genetically-engineered tree" means trees selected for their fast growth, pest resistance, and other special characteristics by tree improvement and breeding methods.
VIII. "Sugar orchard" means a stand of Sugar Maple (Acer saccharum) and/or Red Maple (Acer rubrum) used actively and primarily as a source of sap for the production of maple syrup or related maple products. Active use shall mean that a substantial portion of the maple trees appropriate for tapping of sap are being tapped at least once every 3 years. Such stands shall have clearly established boundaries, and a defined area. In the stand, 50 percent or more of the average basal area of all live trees 2 inches or greater diameter at breast height (dbh) shall be composed of Sugar Maples and/or Red Maples. The area and boundaries of a sugar orchard shall be certified by a licensed forester. Individual Sugar Maple or Red Maple trees that are outside of the boundaries of such a certified sugar orchard and that have been tapped for sap at least once within the 3 years immediately prior to the filing of a notice of intent to cut them shall also be considered to be sugar orchard trees.

Source. 1949, 295:2, par. 1. 1953, 256:1. RSA 79:1. 1955, 287:1, par. 1. 1963, 316:1. 1973, 544:8. 1975, 380:1. 1985, 275:1, 2, 18, I. 1992, 76:1. 1997, 250:2. 1998, 286:5. 2001, 127:1. 2002, 154:2, eff. July 14, 2002. 2012, 141:1, eff. July 1, 2012. 2014, 161:4, eff. July 10, 2014.

Section 79:2

    79:2 Release From Taxes. – All growing wood and timber except fruit trees, sugar orchards, nursery stock, Christmas trees, and trees maintained only for shade or ornamental purposes or for genetically-engineered short rotation tree fiber, shall be released from the general property tax, but the land on which such growing wood and timber stands shall be assessed. Fruit trees, nursery stock, Christmas trees, trees maintained only for shade or ornamental purposes or for genetically-engineered short rotation tree fiber, and trees harvested from sugar orchards for the purpose of enhancing maple sap production, shall not be subject to the yield tax under RSA 79:3.

Source. 1949, 295:2, par. 2. 1951, 12:1. RSA 79:2. 1955, 287:1, par. 2. 1985, 275:19. 1997, 250:3. 2002, 154:3, eff. July 14, 2002.

Section 79:3

    79:3 Normal Yield Tax. – A normal yield tax at the rate of 10 percent on the stumpage value at the time of cutting shall be assessed by the assessing officials within 30 days after receipt of a report of wood or timber cut is filed with said officials in the town in which said operation took place. Interest as provided in RSA 79:4-a shall be charged 30 days after the bills are mailed by the tax collector, on any tax which is due and payable and which remains unpaid.

Source. 1949, 295:2, par. 3. RSA 79:3. 1955, 287:1, par. 3. 1959, 277:1. 1963, 316:2. 1971, 343:1. 1975, 380:2. 1979, 184:1, eff. Aug. 5, 1979.

Section 79:3-a

    79:3-a Land Ownership. –
I. Until an owner has furnished a bond or other security to the town, no owner shall cut or cause to be cut growing wood and timber if such owner:
(a) Does not own land in the town where he intends to cut.
(b) Ceases to own land in the town where he is cutting after filing an intent to cut.
II. An owner who ceases to own land in the town where he is cutting after filing an intent to cut, shall notify the assessing officials, in writing, of the change in ownership within 15 days of such change. An owner who neglects to notify the assessing officials shall be guilty of a misdemeanor.
III. [Repealed.]

Source. 1969, 457:1. 1975, 380:3. 1985, 275:3. 1991, 167:31. 2003, 138:1, 6, eff. Jan. 1, 2004.

Section 79:3-b

    79:3-b Waiver of Yield Tax by Municipality in Certain Cases. – When timber harvesting is conducted on land owned by, and located in, a municipality, the municipality may waive the yield tax, but shall report the location, species, and volume of wood and timber cut to the commissioner of revenue administration, who shall send one copy of the report to the division of forests and lands of the department of natural and cultural resources.

Source. 2018, 182:1, eff. Sept. 1, 2018.

Section 79:4

    79:4 Repealed by 1985, 275:18, II, eff. April 1, 1986. –

Section 79:4-a

    79:4-a Unpaid Taxes. – The taxes which are not paid when due pursuant to RSA 79:3 shall bear interest at the rate of 18 percent per year computed from the due date. Interest and penalties on the tax shall be collected by the tax collector and deposited in the general fund of the town. In addition to the interest due, a penalty for failure to pay may be assessed against the owner as provided in RSA 21-J:33.

Source. 1977, 260:1. 1981, 465:18. 1985, 275:4, eff. April 1, 1986.

Section 79:5

    79:5 General Tax; Credits in Certain Cases. – Whenever it shall appear to the assessing officials that a town or city is unreasonably deprived of revenue because of the failure of an owner to cut standing wood or timber when it shall have arrived at the degree of maturity most suitable for its use, such standing wood or timber shall be taxed in the same manner as general property and be subject to the same rights of appeal, the intent being to prevent the holding of standing wood or timber indefinitely without the payment of any taxes. If such standing wood or timber is taxed under the provision of this section, such taxes shall be a credit against any yield tax later imposed.

Source. 1949, 295:2, par. 4. RSA 79:5. 1955, 287:1, par. 5. 1985, 275:5, eff. April 1, 1986.

Section 79:6

    79:6 Collection. – Unless a bond or other security is required pursuant to RSA 79:10-a, all normal yield tax assessments levied under RSA 79:3 shall, on the date the cutting commences, create a lien upon the lands on account of which they are made and against the owner of record of such land. Furthermore, such liens shall continue for a period of 18 months following the date upon which the local assessing officials receive the report of cut required by RSA 79:11. All normal yield tax assessments shall be subject to statutory collection proceedings against real estate as prescribed by RSA 80.

Source. 1949, 295:2, par. 6. 1953, 256:3. RSA 79:6. 1955, 287:1, par. 6. 1978, 40:29. 1985, 275:6; 312:2. 1991, 167:4. 1996, 164:6, eff. Aug. 2, 1996.

Section 79:7

    79:7 Repealed by 1983, 394:17, eff. Aug. 21, 1983. –

Section 79:7-a

    79:7-a Repealed by 2001, 90:3, eff. Jan. 1, 2002. –

Section 79:8

    79:8 Appeal and Abatement. – An owner may, within 90 days of notice of the tax, appeal to the assessing officials in writing for an abatement from the original assessment, but no owner shall be entitled to an abatement unless the owner has complied with the provisions of RSA 79:10 and RSA 79:11. If the assessing officials neglect or refuse to abate, an owner may, at his or her election within 6 months of notice of such tax and not afterwards, petition the superior court of the county where the operation took place, or the board of tax and land appeals. The owner shall not be subject to a fee for filing such appeal with the board of tax and land appeals. During the appeal, the board of tax and land appeals, on its own motion or by request of the owner or municipality made to the board of tax and land appeals, shall have the discretion to call upon the department of revenue administration and the division of forests and lands, department of natural and cultural resources, to provide expert testimony at no cost to the party.

Source. 1949, 295:2, par. 7. 1953, 256:4. RSA 79:4. 1955, 287:1, par. 8. 1963, 316:4. 1973, 544:8. 1983, 394:11. 1985, 275:8. 2001, 90:1, eff. Jan. 1, 2002. 2017, 156:14, I, eff. July 1, 2017.

Section 79:9

    79:9 Repealed by 1983, 394:17, eff. Aug. 21, 1983. –

Section 79:9-a

    79:9-a Repealed by 2001, 90:3, II, eff. Jan. 1, 2002. –

Section 79:10

    79:10 Notice of Intent to Cut. –
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 as 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. Except when a bond is required pursuant to RSA 79:3-a or RSA 79:10-a, II, a supplemental notice of intent shall not be required when the total volume of the cut exceeds the total volume reported in the intent to cut by less than 25 percent. When required, the supplemental notice 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 15 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 all conditions for approval have been met. Notwithstanding RSA 91-A, the assessing officials may sign the intent to cut outside a public meeting. When a notice is to be signed by the assessing officials outside a public meeting, public notice shall be posted by the municipality at least 24 hours, excluding Sundays and holidays, before it is signed. The notice shall be posted in the 2 places where the municipality regularly posts notices of its governing body meetings. 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 forward any signed intent to the commissioner of revenue administration within 5 business days and shall also supply a copy to the owner. Failure of the assessing officials to forward signed intent to cut forms to the department of revenue administration shall constitute a violation.
(c) If the submitting owner has met all conditions for approval and the intent is not signed by the assessing officials within 15 days pursuant to subparagraph (b), and provided that the assessing officials have not communicated to the owner a reason why conditions for approval have not been met, the owner may commence the cutting operation after submitting a copy of the intent and providing the date of filing to the commissioner of revenue administration. If the assessing officials thereafter determine that the conditions for approval have not been met, the assessing officials shall notify the owner and the person responsible for the cutting explaining why the submitted intent does not meet the conditions for signature. Upon delivery of such notice, the cutting operation shall cease until such conditions are met and the intent is signed.
(d) 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.
(e) 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 or is proceeding with a cut in accordance with subparagraph (c). 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 and the date the intent to cut form was filed with the city, town, or unincorporated place.
(f) 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.
(g) Starting an operation before the original notice of intent to cut or supplemental intent to cut has been filed with the city or town and signed by the appropriate municipal officials, unless such operation is proceeding in accordance with subparagraph (c), shall constitute a violation by the owner or any other person doing the cutting, or both.
(h) 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 natural and cultural resources.
II. Notwithstanding the provisions of paragraph I, any owner who has commenced cutting operations under a valid notice of intent to cut prior to April 1 shall not be required to file for a new notice of intent if the cutting operation will be completed prior to June 30 of that year. However, any owner who will complete a cutting operation after April 1 but prior to June 30 of the same year under a valid notice of intent to cut filed before April 1 shall, prior to April 1, notify in writing the assessing officials with whom the notice of intent to cut was filed that the cutting operation will extend beyond April 1.

Source. 1949, 295:2, par. 8. 1951, 12:3. 1953, 256:5. RSA 79:9. 1955, 287:1, par. 10. 1959, 277:2. 1961, 111:1. 1963, 316:5. 1971, 343:2. 1973, 531:19; 544:8. 1975, 380:5. 1985, 275:10. 1989, 215:1. 1991, 355:12; 375:4. 1993, 13:1. 1996, 164:7. 2001, 90:2. 2003, 138:2. 2004, 81:1, eff. Jan. 1, 2005. 2017, 156:14, I, eff. July 1, 2017. 2018, 182:2, eff. Sept. 1, 2018. 2019, 84:1, eff. Aug. 17, 2019. 2023, 117:1, eff. Aug. 29, 2023.

Section 79:10-a

    79:10-a Bond Required. –
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, 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 to cut, unless the owner is delinquent on town timber taxes or property taxes.
III. Any owner who commences a cutting operation or who continues a cutting operation without first furnishing a bond or other securities as deemed necessary by the assessing officials shall be guilty of a misdemeanor.

Source. 1971, 343:3. 1975, 380:7, 11. 1985, 275:11. 1991, 167:5. 1992, 181:1. 1996, 164:8. 1998, 156:1. 2003, 138:3, eff. Jan. 1, 2004.

Section 79:10-b

    79:10-b Repealed by 1985, 275:18, III, eff. April 1, 1986. –

Section 79:11

    79:11 Report. –
I. Every owner who has filed a notice of intent to cut as provided in RSA 79:10 shall make under the penalties of perjury and file with the assessing officials a report of all wood and timber cut within 60 days after completion of an operation. The report shall be upon a form provided by the commissioner of revenue administration, with 2 copies to be sent to him. The report shall state if no growing wood and timber was cut on an operation for which a notice of intent to cut was filed. The assessing officials may require that a report of cut be filed immediately upon the completion or termination of the cutting referred to in a notice of intent to cut. Reports of cut shall contain the name, residence of the owner, volume of wood and timber cut by species or species group and primary products, and such other information as may be necessary to enable the assessing officials to locate, identify, verify and determine the full amount and true stumpage value of all wood and timber cut on the operation for which the report is filed. In addition, the person who did the cutting or the person responsible for the cutting must sign and verify the volumes of wood and timber reported to have been cut by the owner. The commissioner of revenue administration shall send one copy of the report of cut to the division of forests and lands of the department of natural and cultural resources. A report of wood and timber severed covering operations still in progress through March 31 of any year shall be filed not later than May 15 of said year for all wood and timber severed during the tax year up to and including March 31.
II. Notwithstanding the provisions of paragraph I, any owner who has commenced cutting operations under a valid notice of intent to cut prior to April 1, which notice has been extended to June 30 under provisions contained in RSA 79:10, II, shall be required to file the report of cut as required in paragraph I of this section within 60 days of the completion of the operation or by August 15, whichever occurs first.

Source. 1949, 295:2, par. 9. 1951, 12:3. 1953, 256:6. RSA 79:10. 1955, 287:1, par. 11. 1959, 277:3. 1961, 111:2. 1963, 316:6. 1971, 343:4. 1973, 530:5; 544:8. 1975, 380:8. 1985, 275:12. 1991, 163:33. 1992, 181:2. 1993, 13:2. 2004, 81:2, eff. Jan. 1, 2005. 2017, 156:14, I, eff. July 1, 2017.

Section 79:11-a

    79:11-a Special Assessment. – Whenever it shall appear to the assessing officials that an owner has completed or terminated a cutting operation and the collection of the tax thereon may be placed in jeopardy, they may require that a report of cut be filed immediately with the assessing officials as agents for the commissioner of revenue administration for such operation and make a special assessment of the yield tax against the owner to whom such tax should be assessed and commit a warrant to the tax collector for the same. In any case where the report of cut is not filed within 24 hours of the request for the report, the assessing officials may make a special assessment of the yield tax basing the assessment on such evidence as is available to them. The collector upon receipt of the warrant shall make demand for payment of such tax and may use any provisions of law to collect the tax committed to him in such warrant. In a case where an owner has terminated or completed an operation at least 30 days prior to April 1 of any year, he may, after filing the report of cut as required by RSA 79:11, request that the assessing officials make a special assessment of the yield tax against the owner of the wood and timber severed on such operation. In such cases the assessing officials shall make such special assessment of the yield tax and commit a warrant to the collector for the same and the collector shall proceed in the collection of the same.

Source. 1959, 277:4. 1963, 316:7. 1973, 544:8. 1985, 275:13. 1991, 167:6, eff. July 26, 1991.

Section 79:12

    79:12 Doomage. – If an owner neglects or fails to file a report of cut pursuant to RSA 79:11, unless the time is extended by the assessing officials because of accident, mistake or misfortune to a date not later than the following June 1, or willfully makes any false statement in a notice of intent to cut, or a report of cut, or willfully files a report of cut that does not contain a true and correct statement of the amount of wood or timber cut, or has willfully omitted to give any information required by a report of cut, the assessing officials shall ascertain, in such way as they may be able, and as nearly as practicable, the volume and stumpage value of the wood and timber for which such owner is taxable, and shall assess to such owner, by way of doomage 2 times as much as such wood and timber would have been taxed had such report been seasonably filed and truly reported. Such doomage shall be collected by the tax collector in the usual manner and paid over to the town treasurer for use of the town.

Source. 1955, 287:1, par. 12. 1971, 343:5. 1975, 380:9. 2004, 81:3, eff. Jan. 1, 2005.

Section 79:13

    79:13 Disposition of the Normal Yield Tax. – The normal yield tax collected under RSA 79:3 shall be paid by the tax collectors of cities and towns into their respective treasuries for the general use of the city or town.

Source. 1949, 295:2, par. 11. 1953, 256:7. RSA 79:13. 1955, 287:1, par. 13. 1975, 457:2, eff. April 1, 1980.

Section 79:14

    79:14 Collection and Distribution of Normal Yield Taxes in Unincorporated Towns and Unorganized Places. –
The taxes assessed under RSA 79:3 in any unincorporated town or unorganized place shall be collected by the county commissioners of the county in which the town or place is located and paid by them to the county treasurer. The county commissioners shall have the same powers in collecting the taxes as provided under RSA 80 and RSA 81. The county treasurer shall distribute the normal yield taxes in the unincorporated towns and unorganized places as follows:
I. To the county commissioners the cost of assessment, collection and any appeal in the unincorporated towns and unorganized places;
II. To the division of forests and lands, department of natural and cultural resources, any normal yield tax revenues remaining in the county treasury after the above distribution has been made in such amounts as may be determined by the appropriate county legislative delegation after consultation with the county commissioners and the director of the division of forests and lands. The funds shall be maintained in a nonlapsing account known as the "unincorporated towns and unorganized places forest conservation fund." The funds shall only be used by the director of forests and lands in or for the benefit of the towns and places from which the tax has been collected. The funds allocated for the use of the director of the division of forests and lands shall be paid over to the state treasurer by the county treasurer no later than October 1 of the state fiscal year in which the allocation takes place by the appropriate county legislative delegation. The unincorporated towns and unorganized places forest conservation fund shall be used for land use regulation purposes and for forest conservation purposes, including, but not limited to, the construction and maintenance of forest protection facilities and equipment, fire protection and detection, fire suppression supplies, fire access roads and bridges, fire prevention patrols, fire trails, and forest insects and disease control. The unincorporated towns and unorganized places forest conservation fund shall not, for each county, exceed 2 times the average budget for the previous 2 years as approved by each respective county legislative delegation; and
III. Any remaining unallocated funds shall be credited to the unincorporated towns and unorganized places from which the normal yield taxes were collected in the prior 2 years on a pro-rated basis. Such funds shall be used against an unincorporated town's or an unorganized place's share of the county tax for the ensuing year.

Source. 1955, 287:1, par. 14. 1963, 152:1. 1977, 260:2. 1981, 500:1. 1985, 275:14. 1991, 30:2, eff. June 18, 1991. 2017, 156:14, I, eff. July 1, 2017.

Section 79:15

    79:15 Repealed by 1985, 275:18, IV, eff. April 1, 1986. –

Section 79:16

    79:16 Repealed by 1975, 457:3, I, eff. April 1, 1980. –

Section 79:17

    79:17 Repealed by 1975, 457:3, II, eff. April 1, 1980. –

Section 79:18

    79:18 Repealed by 1975, 457:3, III, eff. April 1, 1980. –

Section 79:19

    79:19 Certification of Yield Taxes Assessed. –
I. The assessing officials of every town and city shall annually on or before June 15 certify to the commissioner the normal yield taxes assessed for the tax year ending the preceding March 31. Such certification shall be filed in duplicate upon a form prescribed and provided by the commissioner and shall contain such information as the commissioner shall require. Any assessing official who fails to file the certification as provided herein shall, upon complaint, be guilty of a violation.
II. Notwithstanding the provisions of paragraph I, certification for yield taxes assessed on owners whose notice of intent to cut has been extended to June 30 under provisions contained in RSA 79:10, II, shall be filed on or before September 15.

Source. 1949, 295:2, par. 17. 1951, 12:5. 1953, 256:8. RSA 79:15. 1955, 287:1, par. 19. 1963, 316:8. 1971, 343:6. 1973, 531:20; 544:8. 1977, 260:3. 1985, 275:15. 1993, 13:3. 2004, 81:4, eff. Jan. 1, 2005.

Section 79:20

    79:20 Repealed by 1975, 457:3, IV, eff. April 1, 1980. –

Section 79:21

    79:21 Repealed by 1975, 457:3, V, eff. April 1, 1980. –

Section 79:22

    79:22 Repealed by 1975, 457:3, VI, eff. April 1, 1980. –

Section 79:23

    79:23 Repealed by 1975, 457:3, VII, eff. April 1, 1980. –

Section 79:24

    79:24 Repealed by 1975, 457:3, VIII, eff. April 1, 1980. –

Section 79:25

    79:25 Repealed by 1975, 457:3, IX, eff. April 1, 1980. –

Section 79:26

    79:26 Distribution. – The state treasurer shall annually make distribution to the towns and cities from the funds provided for herein in accordance with the certification from the commissioner of revenue administration of the amounts due hereunder.

Source. 1949, 295:2, par. 18. 1951, 12:6. RSA 79:16. 1955, 287:1, par. 26. 1973, 544:8, eff. Sept. 1, 1973.

Section 79:27

    79:27 Interpretation. – Nothing herein contained shall be construed as repealing or affecting in any way the authority for the issuance of bonds under sections 13, 14, 15 and 16 of chapter 295, Laws of 1949, chapter 4, Laws of 1951, chapter 216, Laws of 1951, and chapter 170, Laws of 1953, nor shall it affect bonds heretofore or hereafter issued in accordance with said statutes.

Source. 1955, 287:1, eff. Oct. 1, 1955.

Section 79:28

    79:28 Enforcement. –
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 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 an intent to cut has been signed or a certificate 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.

Source. 1975, 380:10. 1985, 275:16. 2003, 138:4, eff. Jan. 1, 2004.

Section 79:28-a

    79:28-a Cease and Desist Orders; Penalty. – The director of the division of forests and lands, department of natural and cultural resources, or his authorized agents, may issue a written cease and desist order against any timber operation in violation of this chapter. Any such violation may be enjoined by the superior court, upon application of the attorney general. A person failing to comply with the cease and desist order shall be guilty of a violation.

Source. 1989, 214:18. 1990, 29:1, eff. May 22, 1990. 2017, 156:14, I, eff. July 1, 2017.

Section 79:29

    79:29 Repealed by 1985, 275:18, V, eff. April 1, 1986. –

Section 79:30

    79:30 Rulemaking. –
The commissioner of revenue administration shall adopt rules, pursuant to RSA 541-A, relative to:
I. The form of a notice of intent to cut, pursuant to RSA 79:10.
II. The form of the report of all wood and timber cut which is filed with the assessing officials, pursuant to RSA 79:11.
III. The form of and information to be included in the certification of assessed yield taxes, pursuant to RSA 79:19.
IV. Other matters that may require rules under the provisions of this chapter.

Source. 1985, 275:17, eff. April 1, 1986.

Section 79:31

    79:31 Guidance on Yield Tax. –
I. The department of revenue administration shall make available on its internet site the average stumpage value list referenced in RSA 79:1, III(b).
II. The department shall prepare for persons responsible for payment of the normal yield tax an information guide on how local assessing officials determine the tax assessment. The guide shall include, among other matters, the internet address of the stumpage value list prepared by the department, and the process for appealing an assessment. The department shall make the guide available to the public on its internet site and by any other cost-effective means.
III. The department shall include on the intent to cut form, prior to the signature line of the owner, language that makes reference to the internet address of the information guide and to a department phone number where information on the 10 percent normal yield tax can be obtained.

Source. 2003, 43:7, eff. May 6, 2003.