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FORM

NEW HAMPSHIRE DEPARTMENT OF REVENUE ADMINISTRATION

CU-12

SUMMARY OF FOREST STEWARDSHIP PLAN

Instructions

FOR CURRENT USE ASSESSMENT

INSTRUCTIONS

WHEN TO

A landowner making an original application for Current Use assessment should complete Form CU-12 at the

COMPLETE

time of application only if the landowner intends for land to be assessed under the "Forestland with Documented

FORM CU-12

Stewardship" category. Form CU-12 does not need to be completed if the land is being placed in the "Forestland",

"Farmland" or "Unproductive Land" categories. Also, Form CU-12 does not need to be completed if a forest

stewardship plan, signed by a licensed forester, is submitted with the Current Use application.

NOTE: After an original application for Current Use has been approved, local assessing officials may require

the landowner to justify assessments within the "Forestland with Documented Stewardship" category at intervals

of 5 years or more. Form CU-12, summarizing the contents of the forest stewardship plan, may be submitted

at such time in lieu of the forest stewardship plan.

WHAT MUST

In order to be assessed under the category "Forestland with Documented Stewardship", one of the following 3

BE FILED

items must be filed:

- Documentation of a Certified Tree Farm or a copy of a letter from the NH Tree Farm Committee

confirming Certified Tree Farm status; OR

- A forest stewardship plan; OR

- A completed Form CU-12 summarizing the forest stewardship plan.

ADMINISTRATIVE RULE CUB 304.03 (j) (3) (b) requires that the forest stewardship plan, or the Form CU-12

summarizing the forest stewardship plan, include the following:

- The signature of a forester licensed in New Hampshire, or the signature of a person exempted from

licensure under RSA 310-A:98 provided such person meets the qualifications for licence as specified

in RSA 310-A:104;

- A statement of forest stewardship objectives;

- A description of current forest stands;

- A description of current management prescriptions that address the following:

(a)

Timber;

(f)

Aesthetic Values;

(b)

Fish and Wildlife Habitat;

(g)

Cultural Features;

(c)

Soil;

(h)

Forest Protection;

(d)

Water Quality;

(i)

Wetlands; and

(e)

Recreational Resources;

(j)

Threatened and Endangered Species

and Unique Natural Communities.

- A boundary maintenance schedule; and

- An access development and road maintenance plan, if applicable.

WHERE TO

Form CU-12 must be submitted to the assessing officials in the municipality where the land is located.

SUBMIT

FORM CU-12

APPEAL

Pursuant to RSA 79-A:9 and 79-A:11, if the assessing officials deny in whole or in part any application for

Current Use , or grant a different Current Use classification than that applied for, the applicant may appeal to

either the NH Board of Tax and Land Appeals or to the Superior Court. Applicants must appeal within 6 months

after notification of such action by the assessing officials.

AMERICANS

Services provided by the Department of Revenue Administration are compliant with Title II of the Americans

WITH

with Disabilities Act. To contact the ADA coordinator call (603) 271-2318. TTY/TDD Relay Service for the deaf

DISABILITIES ACT

or speech impaired individuals call 1-800-735-2964.

CU-12

Instructions

Rev. 2/00

Form Cu-12 - Summary Of Forest Stewardship Plan For Current Use Assessment Instructions

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