1. (a) Pursuant to RSA 79:10, I(b), the municipal assessing officials shall have 15 days after receipt of a Form PA-7 from the owner to determine the conditions of approval have been met by certifying that:

   1. (1) All joint tenants or joint tenants with rights of ownership that hold title to the property, for which the Form PA-7 has been filed, have signed the Form PA-7 or have provided a power of attorney for a signature;

   2. (2) All tenants-in-common that hold title to the property, for which the Form PA-7 has been filed:

      1. a. Have signed the Form PA-7;
      2. b. Have filed a power of attorney by the non-signing tenants-in-common for a signature of the Form PA-7 with the municipality; or
      3. c. Who are the signors of the Form PA-7, and have sent to the non-signors, by certified mail 30 days prior to cutting, notification of the filing of the Form PA-7 and that a bond or other surety has been filed to secure payment of the yield tax;
   3. (3) Any yield tax bond or other surety required, pursuant to RSA 79:10-a or RSA 79:1, II (a)(2), has been received by the municipal assessing officials;
   4. (4) The land being cut is not under current use unproductive assessment; and
   5. (5) The Form PA-7 is complete and accurate.

2. (b) If the municipal assessing officials determine that a Form PA-7 has not met one or more of the conditions of approval specified Rev 3402.03 (a) above, the municipal assessing officials shall:

   1. (1) Decline to sign the Form PA-7;
   2. (2) Notify the owner in writing within 15 days of the receipt of the Form PA-7 of any deficiency;
   3. (3) Notify the logger, forester, or person responsible for the cut in writing within 15 days of receipt of the Form PA-7 of any deficiency;
   4. (4) Specify the basis of each deficiency in the written notice; and
   5. (5) Specify in the notice that no cutting of wood or timber is to occur without a Form PA-7 signed by the municipal assessing officials.
3. (c) After the municipal assessing officials have determined that Form PA-7 has met the requirements in Rev 3402.03(a) above, they shall indicate their certification by signing the Form PA-7 and assigning an operation number.
4. (d) The municipal assessing officials shall, within 30 days of signing Form PA-7, notify the municipal tax collector that a Form PA-7 has been filed and that the property is subject to a tax lien pursuant to RSA 79:6.

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