1. (a) Prior to commencing a cutting operation, every owner intending to cut wood or timber, with the exception of owners whose cutting operation is specifically exempt pursuant to RSA 79:1, II(b), shall file a completed Form PA-7 with the municipal assessing officials where the cutting operation will occur.
2. (b) For a cutting operation that will encompass more than one municipality, a separate original Form PA-7 shall be filed with each municipality.
3. (c) A separate original Form PA-7 shall be filed for each parcel of land, as identified by the municipal tax maps, that is not contiguous and in identical common ownership, for where the cutting will occur within the municipality.
4. (d) No owner shall commence a cutting operation prior to the municipal assessing officials’ signing of a completed Form PA-7 and the assignment of an operation number, except as provided in Rev 3402.05.

5. (e) An owner who has filed an original Form PA-7, shall file a supplemental Form PA-7 with the municipal assessing officials for the estimated amount of wood or timber which will exceed the original estimated volume of wood or timber to be cut if:

   1. (1) The owner is required to furnish a bond or other security to the municipality pursuant to RSA 79:3-a or RSA 79:10-a, II; or
   2. (2) The volume of the cut exceeds the total volume reported in the original Form PA-7 by 25 percent or more.
6. (f) An owner required to file a supplemental Form PA-7 pursuant to (e) above shall not continue a cutting operation unless the municipal assessing officials have signed the supplemental Form PA-7.
7. (g) An owner of a cutting operation for which a Form PA-7 has been filed shall not continue cutting after March 31 without filing an extension or without obtaining a newly signed original Form PA-7 for the new tax year.
8. (h) Within a tax year, if the owner has sent the municipal assessing officials a written notice of extension dated no later than March 31, a cutting operation for which the Form PA-7 has been filed may continue cutting until June 30 without obtaining a newly signed original Form PA-7 for the new tax year.
9. (i) When a property, for which a Form PA-7 has been filed, is sold during a tax year, the owner selling the property shall notify the municipal assessing officials within 15 days of the change of ownership, and the owner buying the property shall complete and file an original Form PA-7 if the cutting of wood or timber will continue.
10. (j) Within a tax year, if an owner has filed an original Form PA-7, and the contract executed pursuant to RSA 227-J:15, III is terminated, the owner shall complete and file a new Form PA-7 if the owner intends to continue the cut.
11. (k) As required by RSA 79:1, II(b)(4), except for any entity described in RSA 79:1, II(b)(3), every person engaged in cutting wood for clearing or maintaining of rights-of-way, or water storage reservoirs, who sells or agrees to sell the wood or timber, shall be considered an owner as defined by RSA 79:1, II(a) and file one Form PA-7 with the municipal assessing officials in each municipality where the cutting will occur.

Source. #10664, eff 9-4-14; amd by#12854, eff 8-21-19; ss by #14026, eff 7-16-24