Form Cu-12 - Summary Of Forest Stewardship Plan For Current Use Assessment Page 2
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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 time of application
COMPLETE
only if the landowner intends for land to be assessed under the "Forestland with Documented Stewardship" category. Form
FORM CU-12
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, and a summary of 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 items must be
BE FILED
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 and a summary of the Forest Stewardship Plan required by CUB 304.09
ADMINISTRATIVE RULE CUB 304.09(a)(3)(b) requires that the forest stewardship plan, or the Form CU-12, summary of 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)
(f)
Timber;
Aesthetic Values;
(b)
(g)
Fish and Wildlife Habitat;
Cultural Features;
(c)
(h)
Soil;
Forest Protection;
(d)
(i)
Water Quality;
Wetlands; and
(e)
(j)
Recreational Resources;
Threatened and Endangered Species
and Unique Natural Communities;
- A boundary maintenance schedule; and
- An access development and road maintenance plan, if applicable.
WHERE TO SUBMIT
Form CU-12 must be submitted to the assessing officials in the municipality where the land is located.
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.
ADA COMPLIANCE
Individuals who need auxillary aids for effective communications in programs and services of the New Hampshire Department
of Revenue Administration are invited to make their needs and preferences known. Individuals with hearing or speech
impairments may call TDD Access: Relay NH 1-800-735-2964.
Please call the Property Appraisal Division at (603) 230-5950 or write to: NH DRA, Property Appraisal Division,
NEED HELP?
109 Pleasant Street, Concord, NH 03301.
CU-12
Instructions
Rev. 03/2013
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