72-B:1 Excavation Tax and Taxation of Excavation Area. – I. Earth, as defined in RSA 155-E:1, I, shall be exempt from taxation as real property under RSA 72:6 and RSA 72:13. An excavation tax shall be assessed upon the excavation of earth against an owner as defined in RSA 72-B:2, VIII. Such tax shall […]
72-B:10 Doomage. – If an owner neglects or fails to file a report of excavated material form pursuant to RSA 72-B:9, unless the time is extended by the assessing officials because of accident, mistake, or misfortune to a date not later than the following May 1, or willfully makes any false statement in the […]
72-B:11 Disposition of the Excavation Tax. – I. The excavation tax collected in the incorporated towns and cities under RSA 72-B:4 shall be paid by the tax collectors into their respective treasuries for the general use of the city or town. II. The taxes assessed under RSA 72-B:4 in any unincorporated place shall be […]
72-B:12 Repealed by 2002, 103:12, III, eff. April 1, 2002 at 12:01 a.m. –
72-B:12-a Repealed by 2002, 103:12, IV, eff. April 1, 2002 at 12:01 a.m. –
72-B:13 Excavation Tax Appeal and Abatement. – An owner may, within 90 days of notice of the excavation 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 such owner has complied with the provisions of RSA 72-B:8, RSA […]
72-B:14 Repealed by 2001, 211:7, I, eff. April 1, 2001. –
72-B:15 Repealed by 2001, 211:7, II, eff. April 1, 2002. –
72-B:16 Administration and Enforcement Fee. – There shall be an administration and enforcement fee of $100 for each original notice of intent to excavate filed with the department. Such fee shall accompany the original intent to excavate and shall be deposited into the general fund. Source. 1997, 219:2, eff. Jan. 1, 1998. 2015, 276:40, […]
72-B:17 Enforcement. – I. The department shall administer and enforce this chapter, be responsible for educating municipal officials regarding the chapter, and have enforcement authority in regard to the proper filing of the intent to excavate form under RSA 72-B:8, authority to check on the volumes turned in on the report of excavated material […]
72-B:18 Rulemaking. – The commissioner shall adopt rules, pursuant to RSA 541-A, relative to: I. The form of a notice of intent to excavate, pursuant to RSA 72-B:8. II. The form of the report of excavated materials which is filed with assessing officials, pursuant to RSA 72-B:9. III. Other matters relating to the administration […]
72-B:2 Definitions. – In this chapter: I. "Ancillary to the excavation" means areas related to the excavation, including, but not limited to, offices; scale buildings; manufacturing plants; preparation plants; together with storage areas; settling ponds; haulage ways; and roadways. II. "Assessing officials" means those charged by law with the duty of assessing taxes in […]
72-B:3 Repealed by 1999, 301:19, eff. April 1, 1999. –
72-B:4 Assessment of the Excavation Tax. – I. The excavation tax shall be assessed by the local assessing officials within 30 days after receipt of a report of excavated material form by such officials in the municipality in which the excavation took place. Interest as provided in RSA 72-B:6 shall be charged 30 days […]
72-B:5 Bond. – I. If an owner does not own land in the town where such owner intends to excavate and has filed an intent to excavate form with respect to any parcel of land, the assessing officials shall, within 30 days of the receipt of that filing, notify the owner in writing of […]
72-B:6 Unpaid Taxes. – The taxes which are not paid when due pursuant to RSA 72-B:4 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 municipality. […]
72-B:7 Lien. – Unless a bond or other security is required pursuant to RSA 72-B:5, excavation tax assessments levied under RSA 72-B:4 shall, on the date the excavating commences, create a lien upon the land on account of which it is made and against the owner of record of such land and shall continue […]
72-B:8 Notice of Intent to Excavate. – Every owner, as defined in RSA 72-B:2, VIII, who intends to excavate earth shall, at the beginning of each tax year and prior to excavating, file with the proper assessing officials in the city, town, or unincorporated place where such excavating is to take place a notice […]
72-B:8-a Supplemental Notice of Intent to Excavate. – Every owner who has filed a notice of intent to excavate under RSA 72-B:8 shall file a supplemental notice of intent to excavate for the amount of earth which exceeds the original amount of earth estimated. If the owner originally stated an estimate of 1,000 yards […]
72-B:9 Report of Excavated Material. – Every owner who has filed a notice of intent to excavate as provided in RSA 72-B:8 shall sign under the penalties of perjury and file with the assessing officials a report of all excavated material for each intent to excavate filed. The report shall be upon a form […]
