79-B:1 Declaration of Intent. – It is the declared intent of this chapter to provide for a fair, consistent and equitable method of municipal assessment of conservation restriction land which provides a demonstrated public benefit, based upon the conservation uses to which the land is perpetually limited. In addition, it is the declared intent […]
79-B:10 Enforcement. – All penalties and taxes levied pursuant to RSA 79-B:6 which are not paid when due shall be collected in the same manner as provided in RSA 80. This collection, however, shall not disqualify the remaining portion of such restricted land from future assessment under this chapter. Source. 1990, 13:1, eff. May […]
79-B:11 False Statement. – Any person who shall make, or cause to be made, any false or fraudulent application, return or statement with the intent to defraud the towns or cities of any real property taxes which would be levied but for the provisions of this chapter shall be guilty of a violation. Source. […]
79-B:2 Definitions. – In this chapter: I. "Assessing official" means the assessing authority of any town, city or unincorporated place. II. "Board" means the current use board established by RSA 79-A:3. III. "Commissioner" means the commissioner of the department of revenue administration. IV. "Conservation restriction" means a permanent restriction of open space land by […]
79-B:3 Assessment of Open Space Land Subject to Conservation Restriction. – I. Except as provided in this chapter, the selectmen or assessing officials shall assess restricted land for general property tax purposes at values based upon permanent restrictions, and in no case greater than those determined to be the fair market value for open […]
79-B:4 Procedure for Application. – I. The provisions of this chapter shall not apply to the assessment of restricted land for any tax year unless the owner shall have applied to the assessing officials to have his lands so classified on or before April 15 of said year on a form provided by the […]
79-B:5 Appeal to Board of Tax and Land Appeals or Superior Court. – If the assessing officials deny in whole or in part any application for classification as restricted land or impose the penalty as provided in RSA 79-B:6 of this chapter, the applicant may appeal either to the board of tax and land […]
79-B:6 Inconsistent Use Penalty. – In addition to any civil penalties assessed against the landowner, open space land which has been classified as restricted land pursuant to this chapter but which has been developed or put to a use either exercising any reserved rights to develop or violating its restricted classification shall be subjected […]
79-B:7 Valuation for Bonding Limit Purposes. – In computing the total value of all land in a city or town, any land which is appraised at restricted land value under the provisions of this chapter shall, for all purposes, including, but not limited to, the purposes of RSA 33:4-b, be inventoried by the town […]
79-B:8 Valuation for Computing Equalized Value. – In computing the equalized value of a city or town, the department of revenue administration shall use the restricted land value for any land which is so appraised under this chapter. Source. 1990, 13:1, eff. May 12, 1990.
79-B:9 Lien for Unpaid Taxes. – The real estate of every person shall be subject to a lien for the penalties and taxes levied pursuant to RSA 79-B:6. Source. 1990, 13:1, eff. May 12, 1990.
