CHAPTER 154
SB 353 - FINAL VERSION
2/14/02 2629s
4apr02...3089h
2002 SESSION
10/09
SENATE BILL 353
This bill defines "sugar orchard" for purposes of the timber yield tax.
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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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.
2/14/02 2629s
4apr02...3089h
02-3084
10/09
STATE OF NEW HAMPSHIRE
In the Year of Our Lord Two Thousand Two
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:
154:1 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.
154:2 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 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.
154:3 Release From Taxes Clarified. Amend RSA 79:2 to read as follows:
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, [which shall not be subject to the yield tax,] shall be released from the general property tax [and the school tax in unincorporated places provided for in RSA 198:16], 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.
154:4 Effective Date. This act shall take effect 60 days after its passage.
(Approved: May 15, 2002)
(Effective Date: July 14, 2002)