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: […]
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 […]
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 […]
79:10-b Repealed by 1985, 275:18, III, eff. April 1, 1986. –
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 […]
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 […]
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 […]
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, […]
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. […]
79:15 Repealed by 1985, 275:18, IV, eff. April 1, 1986. –
79:16 Repealed by 1975, 457:3, I, eff. April 1, 1980. –
79:17 Repealed by 1975, 457:3, II, eff. April 1, 1980. –
79:18 Repealed by 1975, 457:3, III, eff. April 1, 1980. –
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 […]
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 […]
79:20 Repealed by 1975, 457:3, IV, eff. April 1, 1980. –
79:21 Repealed by 1975, 457:3, V, eff. April 1, 1980. –
79:22 Repealed by 1975, 457:3, VI, eff. April 1, 1980. –
79:23 Repealed by 1975, 457:3, VII, eff. April 1, 1980. –
79:24 Repealed by 1975, 457:3, VIII, eff. April 1, 1980. –
