SB 465-FN-LOCAL - AS AMENDED BY THE SENATE
5/3/00 4274s
2000 SESSION
09/01
SENATE BILL 465-FN-LOCAL
AN ACT relative to the definition of "sugar orchard" for purposes of the timber yield tax.
SPONSORS: Sen. Below, Dist 5; Sen. F. King, Dist 1; Rep. Dickinson, Carr 2; Rep. Babson, Carr 5; Rep. Virtue, Merr 9
This bill defines "sugar orchard" for purposes of the timber yield tax.
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
Explanation: Matter added to current law appears in bold italics.
Matter removed from current law appears [in brackets and struckthrough.]
Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.
5/3/00 4274s
00-2805
09/01
STATE OF NEW HAMPSHIRE
In the Year of Our Lord Two Thousand
AN ACT relative to the definition of "sugar orchard" for purposes of the timber yield tax.
Be it Enacted by the Senate and House of Representatives in General Court convened:
1 Intent. It is the intent of the general court that the enactment of a definition of the term "sugar orchard," pursuant to section 2 of this act, should not cause the current use board to classify sugar orchards as other than forest land.
2 New Paragraph; Definition; Sugar Orchard. Amend RSA 79:1 by inserting after paragraph VII the following new paragraph:
VIII. "Sugar orchard" means a stand of Sugar Maple (Acer saccharum) and/or Red Maple (Acer rubrum) used primarily as a source of sap for the production of maple syrup or related maple products. 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.
3 Effective Date. This act shall take effect 60 days after its passage.
LBAO
00-2805
Revised 4/3/00
SB 465 FISCAL NOTE
AN ACT relative to the definition of "sugar orchard" for purposes of the timber yield tax.
FISCAL IMPACT:
The Department of Revenue Administration indicates this bill will decrease state revenue by an indeterminate amount in FY 2000 and each year thereafter. There is no fiscal impact on state, county and local expenditures or county and local revenue.
METHODOLOGY:
The Department could not determine how much the timber tax revenue will decrease as a result of this bill because an estimate of existing or future orchards is not available.