New Hampshire Revised Statutes 79:12 – Doomage
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Terms Used In New Hampshire Revised Statutes 79:12
- 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
- following: when used by way of reference to any section of these laws, shall mean the section next preceding or following that in which such reference is made, unless some other is expressly designated. See New Hampshire Revised Statutes 21:13
- 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 - 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
If an owner neglects or fails to file a report of cut pursuant to N.H. Rev. Stat. § 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 intent to cut, or a report of cut, or willfully files a report of cut that does not contain a true and correct statement of the amount of wood or timber cut, or has willfully omitted to give any information required by a report of cut, the assessing officials shall ascertain, in such way as they may be able, and as nearly as practicable, the volume and stumpage value of the wood and timber for which such owner is taxable, and shall assess to such owner, by way of doomage 2 times as much as such wood and timber would have been taxed had such report been seasonably filed and truly reported. Such doomage shall be collected by the tax collector in the usual manner and paid over to the town treasurer for use of the town.