"Real liberty is neither found in despotism or the extremes of democracy, but in moderate governments.
Alexander Hamilton

Monday, June 9, 2014

"Gravel" Tax

(Joe Cormier beat me to this with his recent comment. I would only add that every municipality is required to follow the law and apply the tax, which we did. The only issue we (BoS) had was confirming the actual amount excavated)

The excavation tax (RSA 72-B) was created in 1998 by the NH Legislature. "Earth'' means sand, gravel, rock, soil or construction aggregate produced by quarrying, crushing or any other mining activity or such other naturally-occurring unconsolidated materials that normally mask the bedrock.
Every owner who intends to excavate earth must file a notice of intent to excavate and the $100.00
administration and enforcement fee.
Per NH RSA 72-B: Such tax shall be assessed at the rate of $.02 per cubic yard of earth excavated. The following are exempt from the excavation tax: 
       (a) Any excavation of earth from a parcel of land that is put back on the parcel, or other parcel that is contiguous and in common ownership, in the construction, reclamation, reconstruction, or alteration of such parcel of land within the same tax year.
       (b) Any excavation of earth that is used exclusively for agricultural or forest management by the owner of the land within the state of New Hampshire.
       (c) Any excavation upon a parcel of land which does not exceed 1,000 cubic yards within any tax year; however, the owner of such excavation shall be required to file a notice of intent to excavate pursuant to RSA 72-B:8, but such owner shall not be subject to the enforcement fee under RSA 72-B:16 and such parcel shall not be subject to the excavation tax lien under RSA 72-B:7, I.
       (d) Any excavation which is solely necessary to construct a foundation, septic disposal system, or which is incidental to other construction projects and does not result in the removal from the parcel of more than 1,000 cubic yards of earth within the tax year.
       (e) Excavation by the federal government, state government, cities, towns, school districts, and other political subdivisions which remove earth for their own use, on lands under their ownership and within their own jurisdiction.
In order for the municipal assessing officials to be aware of the excavation operation they must be notified 
of the excavation by the owner by filing a notice of intent to excavate. The notice of intent to excavate is 
required by law and notifies both the assessing officials and the NH Department of Revenue (DRA).Assuming Crucon filed the required permits and did not meet the exceptions above, the municipality (Moultonboro) is required to collect the tax .

4 comments:

Another One Bid Gift ? said...

Gravel Tax...2 cents for cubic yard, for material removed and sold. This may scar and devalue the land, but the penalty will cost more to Bill, and do paperwork.
Compare this with the $ 140.00 per Cu Yd.....the estimate to remove dead leaves from States Landing Beach. I Reccomend the Boy Scout troop, armed with five gallon buckets with drain holes, and bamboo rakes. Pay them $ 10.00 per pail, they can go to Disneyland. We save $$$

Citizen Jane said...

Feeling like a complete dunderhead here. So I see the sign on the Central School grounds today announcing a School Board meeting tonight. I go to the link for the School District (http://fc.sau45.org/district%20minutes%20%26%20notices/) and there's nothing about tonight: I don't think there's *anything* there that's newer than last October.

So I go to the Town's website and there's a 1-paragraph item Carter put out announcing a joint meeting with the School Board and the Selectmen tonight. Period.

Anybody know what the meeting really is about? Or why the school district doesn't keep up-to-date notices (OR, maybe there's a site I don't know about???)?

Anonymous said...

Good people disobey bad* laws.
Non violent Non compliance.
If you want to learn, how to avoid this tax, simply Google a video on YouTube titled "George ought to help"
sincerely
Copblock dot org

Steve Doocy said...

"If you want to learn, how to avoid this tax, simply Google a video on YouTube titled "George ought to help""

Oh, for God's sake take your right wing conservative garbage to some other web forum.

This original posting is about gravel tax.