sb 0169

CHAPTER 90

SB 169-FN - FINAL VERSION

AN ACT relative to the procedure for appeal of a timber yield tax assessment and relative to the notice of intent to cut.

SPONSORS: Sen. Below, Dist 5; Sen. D'Allesandro, Dist 20; Rep. Patten, Carr 9

This bill repeals the appeal board for appeal of a timber yield tax assessment and allows for appeal to the board of tax and land appeals. This bill also changes the procedure for assignment of an operation number for notice of intent to cut.

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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.

AN ACT relative to the procedure for appeal of a timber yield tax assessment and relative to the notice of intent to cut.

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

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 [he] the owner has complied with the provisions of RSA 79:10 and [11] 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 [~~appeal board as provided for in RSA 79:7-a~~] 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. [~~The petition to the appeal board shall be filed with the commissioner of revenue administration and shall include the name and address of the appeal board member selected by the aggrieved owner.~~] 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 resources and economic development, to provide expert testimony at no cost to the party.

90:2 Notice of Intent to Cut; Assignment of Number. Amend RSA 79:10, I to read as follows:

I. Every owner, as defined in RSA 79:1, II, shall, at the beginning of each tax year and prior to commencing each cutting operation, file with the proper assessing officials in the city or town where such cutting is to take place a notice of intent to cut provided by the commissioner of revenue administration, stating [~~his~~] the owner's name, residence, social security number, 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. 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. The appropriate copies of all intents received by a city or town shall within 30 days be assigned a number in accordance with the guidelines provided by the commissioner of revenue administration, which shall then be forwarded to the commissioner of revenue administration by the assessing officials. Upon receipt of an original intent, the commissioner of revenue administration shall [~~assign an operation number and~~] furnish, without cost to the owner, a certificate and 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 or town. The appropriate 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. Starting an operation before the appropriate notice of intent to cut has been filed with the city or town and signed by the appropriate municipal officials shall constitute a violation by the owner or any other person doing the cutting, or both. Failure to post the certificate on the job in a conspicuous place upon receipt shall constitute a violation.