New Hampshire Revised Statutes 79:11 – Report
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I. Every owner who has filed a notice of intent to cut as provided in N.H. Rev. Stat. § 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 a form provided by the commissioner of revenue administration, with 2 copies to be sent to him. The report shall state if no growing wood and timber was cut on an operation for which a notice of intent to cut was filed. The assessing officials may require that a report of cut be filed immediately upon the completion or termination of the cutting referred to in a notice of intent to cut. Reports of cut shall contain the name, residence of the owner, volume of wood and timber cut by species or species group and primary products, and such other information as may be necessary to enable the assessing officials to locate, identify, verify and determine the full amount and true stumpage value of all wood and timber cut on the operation for which the report is filed. In addition, the person who did the cutting or the person responsible for the cutting must sign and verify the volumes of wood and timber reported to have been cut by the owner. The commissioner of revenue administration shall send one copy of the report of cut to the division of forests and lands of the department of natural and cultural resources. A report of wood and timber severed covering operations still in progress through March 31 of any year shall be filed not later than May 15 of said year for all wood and timber severed during the tax year up to and including March 31.
II. Notwithstanding the provisions of paragraph I, any owner who has commenced cutting operations under a valid notice of intent to cut prior to April 1, which notice has been extended to June 30 under provisions contained in N.H. Rev. Stat. § 79:10, II, shall be required to file the report of cut as required in paragraph I of this section within 60 days of the completion of the operation or by August 15, whichever occurs first.
II. Notwithstanding the provisions of paragraph I, any owner who has commenced cutting operations under a valid notice of intent to cut prior to April 1, which notice has been extended to June 30 under provisions contained in N.H. Rev. Stat. § 79:10, II, shall be required to file the report of cut as required in paragraph I of this section within 60 days of the completion of the operation or by August 15, whichever occurs first.
Terms Used In New Hampshire Revised Statutes 79:11
- Assessing officials: means those charged by law with the duty of assessing taxes in the city, town or unincorporated place. See New Hampshire Revised Statutes 79:1
- Owner: means :
(1) For purposes of joint tenants or joint tenants with rights of survivorship, every owner that holds title to the subject property. See New Hampshire Revised Statutes 79:1 - person: may extend and be applied to bodies corporate and politic as well as to individuals. See New Hampshire Revised Statutes 21:9
- state: when applied to different parts of the United States, may extend to and include the District of Columbia and the several territories, so called; and the words "United States" shall include said district and territories. See New Hampshire Revised Statutes 21:4
- Stumpage value: means the amount determined by the assessing officials in the same manner as other property values for the purposes of taxation at the time the timber is cut. See New Hampshire Revised Statutes 79:1
- Tax year: as used in this chapter shall mean October 1, 1963 to March 31, 1964 inclusive and shall thereafter mean from April 1 of any year to March 31 of the next year, inclusive. See New Hampshire Revised Statutes 79:1