Intent to Cut
The owner of a property shall complete Form PA-7, Notice of Intent to Cut Wood or Timber (Intent), and shall file the form with the Town of Walpole.
The Intent shall be filed with the municipal assessing officials at the beginning of each tax year or prior to commencing each cutting operation. Cutting cannot take place until the Intent is signed by the municipal assessing officials and has been posted on the job site. If the property is subsequently sold, Rev 3402.01 (i) shall be followed.
Once the Intent has been signed and an operation number assigned, appropriate copies shall be forwarded by the Town of Walpole to the owner and the Department of Revenue Administration (DRA). After the copy of the Intent has been received by the DRA, a Report and a Certificate will be issued by the DRA to the individual indicated on Line 6. The Certificate should be posted in a conspicuous place within the area of the cutting.
The DRA will send a blank PA-8 Report of Cut to the logger or owner contact. If the form is lost, contact the DRA for a copy.
After Form PA-8, Report of Wood or Timber Cut is submitted to the Selectboard Office, a tax bill will be issued to the owner and payment shall be remitted directly to the Town of Walpole. The Timber Tax is a 10% tax on the stumpage value at the time of cutting.
For more information, view the second page of the PA-7.
PA-7 Notice of Intent to Cut Wood or Timber
Intent to Excavate
Every owner who intends to excavate earth shall file a Form PA-38 with the municipal assessing officials in the town or city where such excavation is to take place. Owners shall include:
- Any person who owns land upon which earth is excavated;
- A previous owner who retains earth excavation rights to the land and who registers a claim with the registry of deeds; or
- Any person who has purchased excavated earth or earth excavation rights upon public lands, or removes earth from a public right- of-way.
The original Form PA-38 must be accompanied by the $100 administration and enforcement fee if the estimated amount of earth to be excavated exceeds 1,000 cubic yards during the tax year.
For more information, refer to the second page of the PA-38.