RSA 72-B:2 · Definitions

72-B:2 Definitions. – In this chapter:

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I.

"Ancillary to the excavation" means areas related to the excavation, including, but not limited to, offices; scale buildings; manufacturing plants; preparation plants; together with storage areas; settling ponds; haulage ways; and roadways.

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II.

"Assessing officials" means those charged by law with the duty of assessing taxes in the city, town, or unincorporated place.

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III.

"Commissioner" means the commissioner of the department of revenue administration.

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IV.

"Department" means the department of revenue administration.

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V.

"Earth" means earth as defined in RSA 155-E:1, I.

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VI.

"Excavating" means extracting earth from its state of natural repose.

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VII.

"Excavation" means excavation as defined in RSA 155-E:1, II. VII-a. "Excavation area" means excavation area as defined in RSA 155-E:1, VI.

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VIII.

"Owner" means:

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(a)

Any person who owns the land upon which earth is excavated;

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(b)

A previous owner who retains earth excavation rights to the land, or any person who has purchased earth excavation rights, and has registered a claim with the registry of deeds; or

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(c)

Any person who has purchased excavated earth or excavation rights on public lands, or removes earth from a public right-of-way.

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IX.

"Reclaimed" means the reclamation of the excavated area, unless alternate plans for other uses or reclamation are approved by the regulator.

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X.

"Regulator" means regulator as defined in RSA 155-E:1, III.

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XI.

"Tax year" means April 1 of any year to March 31 of the next year, inclusive. Source. 1997, 219:2. 1999, 301:3. 2002, 103:5, eff. April 1, 2002 at 12:01 a.m.

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