1. (a) A completed Form PA-8 shall be filed with the municipal assessing officials and with the DRA by the owner for each original Form PA-7 that has been filed with the municipality no later than 60 days following:

   1. (1) The completion of the operation if the cut ceases prior to March 31st;
   2. (2) The completion of an extended operation if the cut ceases prior to June 30th;
   3. (3) The sale of the property for which a Form PA-7 has been filed; or
   4. (4) The termination of the executed contract between the logger, forester, or person responsible for the cut and the owner.
2. (b) If the cutting operation was still in progress until the end of a tax year period, March 31, then a Form PA-8 shall be filed no later than the following May 15 for all wood and timber cut during the tax year inclusive of March 31.
3. (c) If an owner has requested an extension in writing pursuant to RSA 79:10, II, then a Form PA-8 shall be filed no later than August 15 for all wood and timber cut during the tax year inclusive of June 30.
4. (d) If property where the cutting operation will occur is located in more than one municipality, a separate Form PA-8 shall be filed with each municipality.
5. (e) In the event that no wood or timber was cut, the owner shall file Form PA-8 with the municipality and the DRA stating that no wood was cut.

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