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Excavation Tax
Earth, as defined in RSA 155-E:1 shall be exempt from taxation as
real property under RSA 72:6 and RSA 72:13. An excavation tax shall
be assessed upon the excavation of earth against an owner as defined
in RSA 72-B:2 VIII Such tax shall be assessed at the rate or $.02
per cubic yard of earth excavated. (RSA 72-B:1 II)
Excavation Activity Tax
Excavations, as defined in RSA 155-E:1, II, shall be exempt
from taxation as real property under RSA 72:6 and RSA 72:13, but
shall be subject to the excavation activity tax. The owner of real
property containing any excavation shall have assessed against such
property an excavation activity tax. The excavation activity tax
shall be assessed pursuant to RSA 72-B:12, and shall be assessed
at a tax rate equal to the real property tax rate imposed under
RSA 72:6. The excavation activity tax for those excavations occurring
on public lands shall be assessed to the owner or purchaser of the
excavation rights. (RSA 72-B:1 III)
RSA 155-E:5, Minimum and Express Reclamation Standards
RSA 72-B:12, Taxation of Excavation Activity
Notice of Intent to Excavate Earth
Every owner, as defined in RSA 72-B:2 VIII , who intends to excavate
earth shall, at the beginning of each year and prior to excavating,
file with the proper assessing officials in the city, town, or unincorporated
place where such excavating is to take place a notice of intent
to excavate (excerpt from RSA 72-B:8). For information regarding
notice of intent to excavate and supplemental notice of intent to
excavate refer to New
Hampshire Revised Statutes Online.
Notice of Intent to Excavate
Supplemental Notice of Intent to Excavate, RSA 72-B:8-a
For exceptions to the excavation and excavation activity tax, refer
to section IV of RSA 72-B:1
Filing Fee
A $100.00 enforcement fee, payable to the State of New Hampshire,
must accompany each original Notice of Intent to Excavate Earth.
Refer to RSA 72-B:16 for more information.
For more information regarding Excavation Tax and Excavation Activity
Tax, contact the Assessor's Office or refer to RSA 72-B, Excavation
Tax and Excavation Activity Tax.
For information regarding local regulations on excavations,
refer to
RSA 155-E, Local Regulation Excavations.
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