1. (a) When a Form PA-7 is filed, for a parcel of land that is owned in title as joint tenants or joint tenants with rights of survivorship, the Form PA-7 shall be signed by all owners of record.

2. (b) When a Form PA-7 is filed for a parcel of land that is owned in title as tenants-in-common:

   1. (1) The Form PA-7 shall be signed by all tenants-in-common that hold title or by an individual with power of attorney to sign on the owner’s behalf; or

   2. (2) The signing tenants-in-common shall notify any non-signing tenants-in-common by certified mail at least 30 days prior to cutting that:

      1. a. The Form PA-7 has been filed; and
      2. b. A bond or other surety has been filed with the municipal assessing officials to secure payment of the yield tax.
3. (c) When a Form PA-7 is filed by a previous owner who has filed a claim at the registry of deeds to retain the timber rights to the land, the person who retained the timber rights shall sign the Form PA-7 and be responsible for any bond that might be required pursuant to RSA 79:10-a.
4. (d) When a Form PA-7 is filed for public lands by a person who has purchased stumpage and cutting rights, the person who purchased the stumpage and cutting rights shall sign the Form PA-7 and be responsible for any bond that might be required pursuant to RSA 79:10-a.

Source. #10664, eff 9-4-14; ss by #14026, eff 7-16-24