1. (a) A landowner without a NH tree farm confirmation letter, documentation of a certified tree farm, or a forest stewardship plan that meets the requirements of Cub 304.07(a)(3)c, but who is applying for documented forest stewardship assessment, shall complete and file the landowner’s portion of Form CU-12 “Summary of Forest Stewardship Plan for Current Use Assessment” as approved by the board, with the municipal assessing officials in the municipality where the land is located.

2. (b) A landowner requesting forest stewardship assessment shall complete the Form CU-12 and provide in:

   1. (1) STEP 1 of Form CU-12:

      1. a. The tax year for which the forest stewardship summary has been submitted;
      2. b. An indication by checking the appropriate box if the landowner is enrolling the land into forest stewardship or is providing an update to the existing forest stewardship information;
      3. c. The name of the current property owner(s) of record for the parcel or tract of land for which the forest stewardship current use assessment applies;
      4. d. The owner’s current mailing address; and
      5. e. If there are more than 2 owners, submit a supplemental list of names and signatures;

   2. (2) STEP 2 of Form CU-12, the term of the plan providing either:

      1. a. The effective dates; or
      2. b. An expiration date;

   3. (3) STEP 2 (a) of Form CU-12, the physical property location of the parcel or tract of land for which the forest stewardship current use assessment applies by specifying:

      1. a. The nearest street from which the parcel or tract of land may be accessed; and
      2. b. The municipality and the county in which the parcel or tract of land is located;

   4. (4) STEP 2 (b) of Form CU-12:

      1. a. The total number of acres in the parcel or the tract of land as referenced by deed, survey, or the municipal property assessment record(s);
      2. b. The total number of acres of a portion of the parcel or tract of land that is presently being assessed as current use land;
      3. c. The total number of acres of the parcel or tract of land that the landowner(s) request to be classified as forest land with documented stewardship; and
      4. d. The total number of acres not in current use;
   5. (5) STEP 2 (c) of Form CU-12, the current municipal tax map and lot number for the parcel, or for each contiguous parcel in the tract of land;
   6. (6) STEP 3 (a) of Form CU-12, a check in the box acknowledging compliance with Cub 304.07(a)(1) that the required statement of current and past forestry accomplishments has been included with the submitted Form CU-12;
   7. (7) STEP 3 (b) of Form CU-12, a check in the box acknowledging compliance with Cub 304.07(a)(2) that the required map has been included with the submitted Form CU-12;
   8. (8) STEP 3 (c) of Form CU-12, a check in the box acknowledging compliance with Cub 304.07(a)(3)(c) by including a written summary of the forest stewardship plan as described in Cub 304.07(a)(3)(c) 1 through 6;

   9. (9) STEP 4 of Form CU-12, acknowledgement that the current use documented forest stewardship assessment requires compliance with New Hampshire State Statute RSA 79-A and Cub 304.07 and, that failure to comply with the requirements might result in reclassification of the forest land assessment by providing:

      1. a. Landowner(s) listed in application STEP 1 printed name(s), signature(s), and date of their signature or the printed name, signature, and date of signature by an agent with power of attorney including a copy of the agent’s executed power of attorney; and
      2. b. The forester’s printed name, signature, license number, and date of signature; or
      3. c. An indication that the person is exempt from licensure pursuant to RSA 310-A:98, II.

Source. (See Revision Note #1 and Revision Note #2 at chapter heading for Cub 300) #12857-B, eff 8-23-19; ss by #13574, eff 4-1-23