HB1301: (New Title) relative to extensions to the intent to cut and relative to the care, maintenance, and repair of the law enforcement memorial.

CHAPTER 81

HB 1301 – FINAL VERSION

11Mar2004… 0481h

04/15/04 1217s

2004 SESSION

03-2238

08/09

HOUSE BILL 1301

AN ACT relative to extensions to the intent to cut and relative to the care, maintenance, and repair of the law enforcement memorial.

SPONSORS: Rep. Dickinson, Carr 4; Rep. Royce, Ches 28; Rep. Babson, Carr 6; Rep. Merrow, Carr 6; Sen. Gallus, Dist 1; Sen. Johnson, Dist 2; Sen. Kenney, Dist 3

COMMITTEE: Municipal and County Government

AMENDED ANALYSIS

This bill establishes a new violation for beginning a timber cutting operation before the appropriate notices are filed, and makes various date changes to the timber cutting statutes.

This bill also exempt the care, maintenance, and repair of the law enforcement memorial from the provisions of RSA 21-I, relative to the department of administrative services.

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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.

11Mar2004… 0481h

04/15/04 1217s

03-2238

08/09

STATE OF NEW HAMPSHIRE

In the Year of Our Lord Two Thousand Four

AN ACT relative to extensions to the intent to cut and relative to the care, maintenance, and repair of the law enforcement memorial.

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

81:1 Notice of Intent to Cut. Amend RSA 79:10, I(f) to read as follows:

(f) Starting an operation before the original notice of intent to cut or supplemental intent to cut has been filed with the city or town and signed by the appropriate municipal officials shall constitute a violation by the owner or any other person doing the cutting, or both.

(g) A copy of all intents received by the commissioner of revenue administration shall be forwarded to the division of forests and lands of the department of resources and economic development.

81:2 Report. Amend RSA 79:11 to read as follows:

79:11 Report.

I. Every owner who has filed a notice of intent to cut as provided in RSA 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[, and social security number] 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 resources and economic development. A report of wood and timber severed covering operations still in progress through March 31 of any year shall be filed not later than [April] 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 RSA 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 [July] August 15, whichever occurs first.

81:3 Doomage. Amend RSA 79:12 to read as follows:

79:12 Doomage. If an owner neglects or fails to file a report of cut pursuant to RS81:A 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 [May] 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.

81:4 Certification of Yield Taxes Assessed. Amend RSA 79:19 to read as follows:

79:19 Certification of Yield Taxes Assessed.

I. The assessing officials of every town and city shall annually on or before [May] June 15 certify to the commissioner the normal yield taxes assessed for the tax year ending the preceding March 31. Such certification shall be filed in duplicate upon a form prescribed and provided by the commissioner and shall contain such information as the commissioner shall require. Any assessing official who fails to file the certification as provided herein shall, upon complaint, be guilty of a violation.

II. Notwithstanding the provisions of paragraph I, certification for yield taxes assessed on owners whose notice of intent to cut has been extended to June 30 under provisions contained in RSA 79:10, II, shall be filed on or before [August] September 15.

81:5 Law Enforcement Memorial; Maintenance. Amend RSA 4:9-a, II(a) to read as follows:

II. (a) The director of the division of plant and property management, subject to the direction and supervision of the commissioner of administrative services, shall act as the custodian of the law enforcement memorial, and shall have charge of all matters relating to the care, maintenance, and repair of, and additions to, the memorial. For the purpose of this section the provisions of RSA 21-I shall not apply.

81:6 Law Enforcement Memorial; Maintenance. Amend RSA 4:9-d, IV to read as follows:

IV. The committee, through the New Hampshire law enforcement community, shall privately raise all the money necessary for the planning, design, [and] construction, and maintenance of the law enforcement memorial. Notwithstanding subparagraph II(b), the committee shall have the authority to expend the money which is raised without the approval of governor and council.

81:7 Effective Date. This act shall take effect January 1, 2005.

(Approved: May 7, 2004)

(Effective Date: January 1, 2005)