Who must file an Intent to Cut
Prior to commencing the operation each tax year, every owner shall file with the proper assessing officials in the city, town, or unincorporated place where the operation is to take place an intent. A supplemental notice of intent shall be filed in the same manner if the volume exceeds the origianl estimate within the tax year.
TImber Tax Intent to Cut
Who is Exempt from filing an Intent to Cut? ( RSA 79:1)
- A person who cuts, within the tax year, up to 10,000 board feet from his own land for construction, reconstruction or alteration of his own structures, provided that such structures are not being built for sale.
- A person who cuts up to 20 cords of fuel wood for his own consumption or any amount for the manufacture of maple sugar or syrup in the state.
- A person who cuts or causes to be cut, within the tax year, up to 10,000 board feet of logs and 20 cords of wood or the equivalent in whole tree chips, from the person's own land within a municipality, for land conversion purposes, provided all required permits have been obtained.
Notice of Intent to Excavate
Who is Exempt from filing an Intent to Excavate? (RSA 72-B:1)
- Any excavation which is solely necessary to construct a foundation, septic disposal system, or which is incidental to other construction projects and does not result in the removal from the parcel of more than 1,000 cubic yards of earth within the tax year.
- Any excavation of earth that is used exclusively for agricultural or forest management by the land owner.
- Any excavation of earth from a parcel of land that is put back on the parcel, or other parcel that is contiguous and in common ownership.