Section 79-C:12 – Lien for Unpaid Taxes.
79-C:12 Lien for Unpaid Taxes. – The real estate of every person shall be held for the taxes levied pursuant to RSA 79-C:8. Source. 1996, 176:1, eff. Aug. 2, 1996.
Section 79-C:13 – Enforcement.
79-C:13 Enforcement. – All taxes levied pursuant to RSA 79-C:8 which are not paid when due shall be collected in the same manner as provided in RSA 80. Source. 1996, 176:1. 2007, 42:1, eff. July 20, 2007.
Section 79-C:14 – Rulemaking.
79-C:14 Rulemaking. – The commissioner of the department of revenue administration shall adopt rules, pursuant to RSA 541-A, relative to: I. The application procedures under RSA 79-C:4. II. The payment and collection procedures under RSA 79-C:9. Source. 1996, 176:1, eff. Aug. 2, 1996.
Section 79-C:15 – Applicability of Chapter.
79-C:15 Applicability of Chapter. – All discretionary easement applications which were granted by a municipal governing body on or before August 2, 1996 shall continue to be governed for the remainder of their term of years by RSA 79-A, including those provisions amended or repealed by 1996, 176. This chapter shall apply only to […]
Section 79-C:5 – Approval, Denial.
79-C:5 Approval, Denial. – I. If the governing body finds that the proposed use of such land is consistent with the purposes of this chapter, it may take steps to acquire discretionary easements as provided in this chapter. In exercising its discretion, the local governing body may weigh the public benefit to be obtained […]
Section 79-C:6 – Terms; Recording.
79-C:6 Terms; Recording. – Any easement acquired by the municipality pursuant to this chapter shall be for a minimum of 10 years. The easement terms shall include the method of assessment pursuant to RSA 79-C:7, the terms of expiration pursuant to RSA 79-C:8, II, and the terms of renewal pursuant to RSA 79-C:8, III. […]
Section 79-C:7 – Assessment of Land Subject to Discretionary Easement.
79-C:7 Assessment of Land Subject to Discretionary Easement. – The method of assessment of discretionary easement land, excluding any buildings, their curtilage, appurtenances, or other improvements, shall be included as a term of the agreement in any discretionary easement acquired by a municipality, and shall fall within a range of values determined as follows: […]
Section 79-C:8 – Release of Easement, Expiration, Renewal, Consideration.
79-C:8 Release of Easement, Expiration, Renewal, Consideration. – I. Any landowner who has granted a discretionary easement to a municipality pursuant to the terms of this chapter, after the effective date of this chapter, may apply to the local governing body of the municipality in which the property subject to a discretionary easement is […]
Section 79-C:9 – Payment; Collection.
79-C:9 Payment; Collection. – I. If a consideration is due under RSA 79-C:8, I or II, the assessed value shall be determined as of the actual date of the release or expiration. Any consideration is in addition to the annual real estate tax imposed upon the property, and shall be due and payable upon […]
Section 79-C:10 – Exemption for Eminent Domain.
79-C:10 Exemption for Eminent Domain. – If any of the land which is subject to a discretionary easement is condemned by any governmental agency or is acquired through eminent domain proceedings, the local governing body shall execute a release of the easement to the owner. None of the liquidated consideration provisions of RSA 79-C:8, […]