This bill amends existing law regarding the filing of a notice of intent to cut timber. It specifies that landowners must file a notice with the proper assessing officials before commencing timber cutting operations and at the beginning of each new tax year if the operation continues. The bill introduces a new provision allowing landowners to commence cutting operations if all conditions for approval are met but the assessing officials have not signed the intent within 15 days and have not communicated why conditions have not been met. The landowner must submit a copy of the intent and the date of filing to the commissioner of revenue administration before starting the operation. If the assessing officials later determine that conditions for approval have not been met, they must notify the owner, and the cutting operation must cease until the conditions are met and the intent is signed.

The bill also imposes a requirement for assessing officials to forward any signed intent to the commissioner of revenue administration within 5 business days and to provide a copy to the owner. Failure to do so constitutes a violation. Additionally, the bill makes changes to the numbering of subparagraphs to accommodate the new provisions and updates cross-references accordingly. The bill mandates that a certificate or a report of wood cut form be furnished by the commissioner of revenue administration to the owner without cost, and that the certificate or a copy of the intent to cut form be posted in a conspicuous place within the cutting area. The bill also outlines violations related to starting or continuing operations without the required postings and clarifies that operations may proceed in accordance with the new provision if the intent is not signed in time. The effective date of this act is 60 days after its passage, which would be August 29, 2023.

Statutes affected:
Introduced: 79:10, 227-J:5
As Amended by the House: 79:10, 227-J:5
Version adopted by both bodies: 79:10, 227-J:5
CHAPTERED FINAL VERSION: 79:10, 227-J:5