EXCAVATIONS
Earth excavation is dictated by law in RSA 155-E.
http://www.gencourt.state.nh.us/rsa/html/XII/155-E/155-E-mrg.htm
A copy of the NH Administrative rules regarding excavation can be found at:
http://www.gencourt.state.nh.us/rules/rev500.html
RSA 155-E:2 states that no owner shall permit excavation of earth on his premises without first obtaining a permit. The notification to the Town of Bristol is a “Notice of Intent to Excavate” and forms are available at the Town Offices. The original Notice of Intent must be accompanied by the $100 administration and enforcement fee if the estimated amount of earth to be excavated exceeds 1000 cubic yards during the tax year. Make the check payable to: State of New Hampshire and submit it to the Town of Bristol along with the completed Notice of Intent to Excavate. A separate Notice of Intent to Excavate must be filed for each tract of land where the excavation will occur.
Minimum Reclamation Standards:
Within 12 months after the expiration date in the permit issued or upon completion of any excavation, whichever occurs first, the owner of the excavated land shall have completed the reclamation of the areas affected by the excavation to meet each of the following minimum standards:
Ø Except for exposed rock ledge, all areas of the excavation or otherwise stripped of vegetation shall be spread with topsoil or strippings, if any, but in any case covered by soil capable of sustaining vegetation, and shall be planted with seedlings or grass suitable to prevent erosion. Areas visible from a public way, from which trees have been removed, shall be replanted with tree seedlings, set out in accordance with acceptable horticultural practices.
Ø Earth and vegetative debris resulting from the excavation shall be removed or otherwise lawfully disposed of.
Ø All slopes, except for exposed ledge, shall be graded to natural repose for the type of soil of which they are composed so as to control erosion or at a ratio of horizontal to vertical proposed by the owner and approved by the regulator. Changes of slope shall not be abrupt, but shall blend with the surrounding terrain.
Ø The elimination of any standing bodies of water created in the excavation project as may constitute a hazard to health and safety.
Ø The topography of the land shall be left so that water draining from the site leaves the property at the original, natural drainage points and in the natural proportions of flow.
EXCAVATION TAX:
PENALTY: Any person who fails to file a Report of Excavated Material (PA-39) with the proper assessing officials, or fails to send copies to the Department of Revenue Administration in accordance with RSA 72-B:9, shall be guilty of a misdemeanor.
DOOMAGE: If an owner neglects to file a Report of Excavated Material (PA-39) or willfully falsifies a report, the assessing officials shall assess doomage which is two (2) times what the tax would have been if the Report of Excavated Material had been properly filed. Refer to RSA 72-B:10 for the statute on doomage.
EXEMPT EARTH: Excavated earth that was used on a parcel of land or other parcel that is contiguous and in common ownership, in the construction, reclamation, reconstruction or alteration of such parcel of land during the tax year is exempt from the excavation tax. Excavation of earth from a parcel of land which does not exceed 1000 cubic yards during the tax year is also exempted from the excavation tax but must be reported.
RATE: All excavated material is taxed at $.02 per cubic yard. Interest as provided in RSA 72-B:6 shall be charged 30 days after the bills are mailed by the tax collector, on any tax which is due and which remains unpaid.
APPEAL PROCESS: An owner may, within 90 days of receipt of an excavation tax bill, appeal to the assessing officials in writing for an abatement from the original assessment, but no owner shall be entitled to an abatement unless such owner has complied with all the requirements of this law. If the assessing officials neglect or refuse to abate, an owner may, at the owner’s election within 6 months of notice of such tax and not afterwards, petition the superior court of the county where the excavation took place, or the Board of Tax and Land Appeals. A petition to the Board of Tax and Land Appeals shall be accompanied with a $65 filing fee. A late response or failure to respond by the assessing officials does not extend the appeal period.
Questions regarding excavation tax can be forwarded to:
NH Dept of Revenue Administration
PROPERTY APPRAISAL DIVISION
57 Regional Drive,
PO Box 487
Concord, NH 03302-0487
(603)
271-2687 Fax (603) 271-1161
DIRECTOR: Guy Petell
DEPUTY DIRECTOR: John McSorley
DEPUTY DIRECTOR: Linda Kennedy