HB1473 (2018) Detail

Relative to the timber yield tax.


CHAPTER 182

HB 1473-FN - FINAL VERSION

 

6Mar2018... 0312h

04/19/2018   1462s

2018 SESSION

18-2421

05/10

 

HOUSE BILL 1473-FN

 

AN ACT relative to the timber yield tax.

 

SPONSORS: Rep. Spang, Straf. 6

 

COMMITTEE: Resources, Recreation and Development

 

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AMENDED ANALYSIS

 

This bill:

 

I.  Permits a municipality to waive the yield tax on land owned by the municipality.  

 

II.  Provides that, unless a bond has been required, a supplemental notice to cut shall not be required when the total volume of the cut is not more than 25 percent of the volume reported in the notice of intent to cut.

 

III.  Requires the municipality to provide public notice of an intent to cut before it is signed by assessing officials.

 

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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.

6Mar2018... 0312h

04/19/2018   1462s 18-2421

05/10

 

STATE OF NEW HAMPSHIRE

 

In the Year of Our Lord Two Thousand Eighteen

 

AN ACT relative to the timber yield tax.

 

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

 

182:1  New Section; Forest Conservation and Taxation; Waiver of Yield Tax by Municipality in Certain Cases.  Amend RSA 79 by inserting after section 3-a the following new section:

79:3-b  Waiver of Yield Tax by Municipality in Certain Cases.  When timber harvesting is conducted on land owned by, and located in, a municipality, the municipality may waive the yield tax, but shall report the location, species, and volume of wood and timber cut to the commissioner of revenue administration, who shall send one copy of the report to the division of forests and lands of the department of natural and cultural resources.

182:2  Forest Conservation and Taxation; Notice of Intent to Cut.  Amend RSA 79:10, I(a) and (b) to read as follows:

I.(a)  Every owner, as defined in RSA 79:1, II, shall, prior to commencing each cutting operation and at the beginning of each new tax year into which the cutting operation shall continue, file with the proper assessing officials in the city, town, or unincorporated place where such cutting is to take place a notice of intent to cut provided by the commissioner of revenue administration, stating the owner's name, residence, an estimate of the volume of each species to be cut, and such other information as may be required.  Except when a bond is required pursuant to RSA 79:3-a or RSA 79:10-a, II, a supplemental notice of intent shall not be required when the total volume of the cut exceeds the total volume reported in the intent to cut by less than 25 percent.  When required, the supplemental notice 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.  

(b)  Any intent received by a city, town, or unincorporated place shall, within [30] 15 days, be assigned a number in accordance with the guidelines provided by the commissioner of revenue administration, and be signed by the assessing officials if all conditions for approval have been met.  Public notice shall be posted for any intent to cut received by a municipality before it is signed by assessing officials.  The notice shall be posted in the 2 places where the municipality regularly posts notices of its governing body meetings.  Notwithstanding RSA 91-A, the assessing officials may sign the intent to cut outside a public meeting.  If the conditions for approval have not been met, the assessing officials shall send a letter to the owner or the person responsible for cutting, explaining the reason for the intent not being signed.  The assessing officials shall immediately forward any signed intent to the commissioner of revenue administration and shall also supply a copy to the owner upon request.  Failure of the assessing officials to forward signed intent to cut forms to the department of revenue administration shall constitute a violation.

182:3  Effective Date.  This act shall take effect September 1, 2018.

 

Approved: June 08, 2018

Effective Date: September 01, 2018

 

 

Links

HB1473 at GenCourtMobile

Action Dates

Date Body Type
Jan. 10, 2018 House Hearing
Feb. 13, 2018 House Exec Session
House Floor Vote
March 6, 2018 House Floor Vote
March 28, 2018 Senate Hearing
April 19, 2018 Senate Floor Vote

Bill Text Revisions

HB1473 Revision: 4096 Date: June 12, 2018, 10:19 a.m.
HB1473 Revision: 3581 Date: April 26, 2018, 10:11 a.m.
HB1473 Revision: 3527 Date: April 19, 2018, 4:48 p.m.
HB1473 Revision: 3161 Date: March 8, 2018, 10:34 a.m.
HB1473 Revision: 1963 Date: Dec. 13, 2017, 11:18 a.m.

Docket


June 8, 2018: Signed by Governor Sununu 06/08/2018; Chapter 182; Eff. 9/1/2018


May 3, 2018: Enrolled 05/03/2018


May 3, 2018: Enrolled (In recess 05/03/2018); SJ 17


April 26, 2018: House Concurs with Senate Amendment 1462s (): MA VV 04/26/2018 HJ 14 P. 2


April 19, 2018: Ought to Pass with Amendment 2018-1462s, MA, VV; OT3rdg; 04/19/2018; SJ 13


April 19, 2018: Committee Amendment # 2018-1462s, AA, VV; 04/19/2018; SJ 13


April 19, 2018: Committee Report: Ought to Pass with Amendment # 2018-1462s, 04/19/2018; SC 17


March 28, 2018: Hearing: 03/28/2018, Room 102, LOB, 10:30 am; SC 14


March 8, 2018: Introduced 03/08/2018 and Referred to Public and Municipal Affairs; SJ 7


March 6, 2018: Ought to Pass with Amendment 0312h: MA VV 03/06/2018 HJ 6 P. 53


March 6, 2018: Amendment # 2018-0312h: AA VV 03/06/2018 HJ 6 P. 53


: Committee Report: Ought to Pass with Amendment # 2018-0312h (Vote 16-0; CC)


March 6, 2018: Committee Report: Ought to Pass with Amendment # 2018-0312h for 03/06/2018 (Vote 16-0; CC) HC 9 P. 30


Feb. 13, 2018: Executive Session: 02/13/2018 LOB 305


Feb. 13, 2018: Full Committee Work Session: 02/13/2018 10:00 AM LOB 305


Jan. 10, 2018: Public Hearing: 01/10/2018 01:30 PM LOB 305


Jan. 3, 2018: Introduced 01/03/2018 and referred to Resources, Recreation and Development HJ 1 P. 12