2009 New Hampshire Statutes
TITLE V — TAXATION (Includes Chapters 71 - 90)
CHAPTER 79 — FOREST CONSERVATION AND TAXATION
Section 79:10-a Bond Required.

    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.
    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.
    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, eff. Aug. 7, 1998. 2003, 138:3, eff. Jan. 1, 2004.