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RSA 79:10-a · Bond Required

Title
V: TAXATION
Chapter
79 · FOREST CONSERVATION AND TAXATION
Status
current
Official source linked
Yes
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79:10-a Bond Required. –

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I.

The assessing officials shall, within 30 days of the receipt of the notice of intent to cut pursuant to RSA 79:10, or within 15 days of written notification of a change in ownership from the owner pursuant to RSA 79:3-a, II, notify in writing the owner filing such notice of the amount and conditions of any bond or other security which they deem necessary to secure the payment of the yield tax due from the operation described in the notice of intent to cut.

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II.

No owner required to furnish bond or other security in accordance with RSA 79:3-a shall commence to cut or continue to cut until such owner has posted the bond or other security. No owner who owns land in the town where the owner intends to cut shall be required to post a bond or other security as a condition to cut, unless the owner is delinquent on town timber taxes or property taxes.

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III.

Any owner who commences a cutting operation or who continues a cutting operation without first furnishing a bond or other securities as deemed necessary by the assessing officials shall be guilty of a misdemeanor. Source. 1971, 343:3. 1975, 380:7, 11. 1985, 275:11. 1991, 167:5. 1992, 181:1. 1996, 164:8. 1998, 156:1. 2003, 138:3, eff. Jan. 1, 2004.

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Source note

Source. 1971, 343:3. 1975, 380:7, 11. 1985, 275:11. 1991, 167:5. 1992, 181:1. 1996, 164:8. 1998, 156:1. 2003, 138:3, eff. Jan. 1, 2004.

Source history

  • 1971, 343:3
  • 1975, 380:7, 11
  • 1985, 275:11
  • 1991, 167:5
  • 1992, 181:1
  • 1996, 164:8
  • 1998, 156:1
  • 2003, 138:3, eff. Jan. 1, 2004

Related materials

Bill relationships

  • 2026 HB1205 amend

    Be it Enacted by the Senate and House of Representatives in General Court convened: 51:1 New Section; Public Land Enrollment in Timber Carbon Sequestration Prohibited. Amend RSA 79 by inserting after section 37 the following new section: 79:38 Public Land Enrollment in Timber Carbon Sequestration Programs Prohibited. No fee simple ownership lands owned by the state or by a county shall be en

  • 2026 HB1440 amend

    sequestration programs. Be it Enacted by the Senate and House of Representatives in General Court convened: 1 New Section; Forest Carbon Sequestration Management. Amend RSA 79 by inserting after section 37 the following new section: 79:38 Forest Carbon Sequestration Management. I. Any landowner enrolling property in a carbon sequestration program that involves forestland within the st

  • 2026 HB1440-FN amend

    sequestration programs. Be it Enacted by the Senate and House of Representatives in General Court convened: 1 New Section; Forest Carbon Sequestration Management. Amend RSA 79 by inserting after section 37 the following new section: 79:38 Forest Carbon Sequestration Management. I. Any landowner enrolling property in a carbon sequestration program that involves forestland within the st

  • 2026 HB1752 related · effective 2027-01-01

    harvesting activities conducted within the state of New Hampshire. II. All timber harvesting activities shall comply with applicable statutes, including but not limited to: (a) RSA 79, relative to the timber tax and notice of intent to cut. (b) RSA 227-G and RSA 227-J, relative to forest management and timber harvesting. (c) RSA 482-A, relative to the fill and dredge in wetlands act. (d) RSA 483-B

  • 2026 HB1752-FN related · effective 2027-01-01

    harvesting activities conducted within the state of New Hampshire. II. All timber harvesting activities shall comply with applicable statutes, including but not limited to: (a) RSA 79, relative to the timber tax and notice of intent to cut. (b) RSA 227-G and RSA 227-J, relative to forest management and timber harvesting. (c) RSA 482-A, relative to the fill and dredge in wetlands act. (d) RSA 483-B

  • 2025 HB123 amend

    agraph, the owner shall notify the town or city in writing of the owner’s election on or before December 31 preceding such tax year. 164:3 New Subdivision; Carbon Sequestration Programs Study Commission. Amend RSA 79 by inserting after section 31 the following new subdivision: Carbon Sequestration Programs Study Commission 79:32 Carbon Sequestration Programs Study Commission. There is established a commission to study the