A local blog with news, events and things that matter to all citizens of Moultonboro
Just viewing the 6/9/14 BoS meeting and was curious, again, about the gravel tax conversation and CruCon.It would seem that the tax is not applicable. CruCon is not a sand pit selling gravel! They were putting in foundations.Even if 1000 cubic yards were removed, the burden of 1,000 cubic yards being removed should be/is on the state to prove.The town should complain to the NH DRA, not just for CruCon, but any future instances.Appeal it!VIEWER DISCRETION ADVISED!!!!If you don't like RSA stuff ... click-off!Distinguish between RSA 72; RSA 72-B; RSA 72-B1; RSA 72-B:2; RSA 155-ECHAPTER 72: PERSONS AND PROPERTY LIABLE TO TAXATIONi.e.; RSA 72 is a "bucket" of taxable.Then, more specifically for this topic:72:6 Real Estate. – All real estate, whether improved or unimproved, shall be taxed except as otherwise provided. 72:13 Mines, Sand, Gravel, Loam, or Other Similar Substances. – Real estate shall be taxed independently of any mines or ores contained therein until such mines or ores shall become a source of profit, and independently of any sand, gravel, loam, or other similar substances contained therein until any of them shall become a source of profit; except when such mines, ores, sand, gravel, loam, or other similar substances, or rights therein are owned by some person other than the one to whom such real estate is taxed, in which case they shall be taxed as real estate to such other person. This section shall not apply to real estate containing earth, as that term is defined in RSA 155-E:1, I. Earth and the real property constituting the area from which earth is being excavated shall be taxed exclusively under RSA 72-B.72-B: EXCAVATION TAX72-B:1 Excavation Tax and Taxation of Excavation Area. –RSA 72-B:1,I. "Earth", as defined in RSA 155-E:1,I shall be exempt from taxation as real property under RSA 72:6 and RSA 72:13.Section 155-E:1 Definitions. – In this chapter: I. "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. II. "Excavation'' means a land area which is used, or has been used, for the commercial taking of earth, including all slopes" 72-B:2 Definitions. – In this chapter: RSA 72-B:2,VII. "Excavation'' means excavation as defined in RSA 155-E:1, IIRSA 155-E:1,IIII. "Excavation'' means a land area which is used, or has been used, for the commercial taking of earth, including all slopes. "Excavation area'' means excavation area as defined in RSA 155-E:1,VI. RSA 155-E:1,VI. "Excavation area'' means the surface area within an excavation site where excavation has occurred or is eligible to occur under the provisions of this chapter. 72-B:1 Excavation Tax and Taxation of Excavation Area. –RSA-72B:1,I. Earth, as defined in RSA 155-E:1, I, shall be exempt from taxation as real property under RSA 72:6 and RSA 72:1 RSA 72-B:1,I,(d)(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.
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