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RSA 79:6 · Collection

Title: V: TAXATION
Chapter: 79 · FOREST CONSERVATION AND TAXATION
Status: current
Official source linked: Yes

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79:6 Collection. – Unless a bond or other security is required pursuant to RSA 79:10-a, all normal yield tax assessments levied under RSA 79:3 shall, on the date the cutting commences, create a lien upon the lands on account of which they are made and against the owner of record of such land. Furthermore, such liens shall continue for a period of 18 months following the date upon which the local assessing officials receive the report of cut required by RSA 79:11. All normal yield tax assessments shall be subject to statutory collection proceedings against real estate as prescribed by RSA 80. Source. 1949, 295:2, par. 6. 1953, 256:3. RSA 79:6. 1955, 287:1, par. 6. 1978, 40:29. 1985, 275:6; 312:2. 1991, 167:4. 1996, 164:6, eff. Aug. 2, 1996.

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Source note

Source. 1949, 295:2, par. 6. 1953, 256:3. RSA 79:6. 1955, 287:1, par. 6. 1978, 40:29. 1985, 275:6; 312:2. 1991, 167:4. 1996, 164:6, eff. Aug. 2, 1996.

Source history

1949, 295:2, par. 6
1953, 256:3. RSA 79:6
1955, 287:1, par. 6
1978, 40:29
1985, 275:6; 312:2
1991, 167:4
1996, 164:6, eff. Aug. 2, 1996

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Bill relationships

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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
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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