79-A:1 Declaration of Public Interest. – It is hereby declared to be in the public interest to encourage the preservation of open space, thus providing a healthful and attractive outdoor environment for work and recreation of the state’s citizens, maintaining the character of the state’s landscape, and conserving the land, water, forest, agricultural and […]
79-A:10 Abatement of Land Use Change Tax. – I. Any person aggrieved by the assessment of a land use change tax may, within 2 months of the notice of tax date and not afterwards, apply in writing to the selectmen or assessors for an abatement of the land use change tax. II. Upon receipt […]
79-A:11 Appeal to Superior Court. – If the assessing officials deny in whole or in part any application for classification as open space land, or grant a different classification from that applied for, the applicant, having complied with the requirements of RSA 79-A:5, II may, within 6 months after notice of denial or classification, […]
79-A:12 Reclassification by Board of Tax and Land Appeals. – The board of tax and land appeals may order a reclassification or a denial of a classification of any parcel of land classified under the provisions of this chapter: I. When a specific written complaint is filed with it by a land owner, within […]
79-A:13 Procedure for Complying With Orders of Board of Tax and Land Appeals. – When ordered to make a classification, reclassification or denial of classification pursuant to action of the board of tax and land appeals under RSA 79-A:9, the assessing officials shall make it within such time as the board of tax and […]
79-A:14 Neglect of Duty. – Neglect or failure on the part of any assessing official to comply with an order of the board of tax and land appeals issued pursuant to RSA 79-A:9 or an order of the superior court made pursuant to RSA 79-A:11 shall be deemed willful neglect of duty, and such […]
79-A:15 to 79-A:21 Repealed by 1996, 176:6, eff. Aug. 2, 1996. –
79-A:2 Definitions. – In this chapter: I. "Assessing official" means the assessing authority of any town, city or place. II. "Board" means the current use board established by RSA 79-A:3. III. "Board of tax and land appeals" means the board of tax and land appeals established pursuant to the provisions of RSA 71-B:1. IV. […]
79-A:22 Lien for Unpaid Taxes. – The real estate of every person shall be held liable for the taxes levied pursuant to RSA 79-A:7. Source. 1973, 372:1. 1996, 176:4, eff. Aug. 2, 1996.
79-A:23 Enforcement. – All taxes levied pursuant to RSA 79-A:7 which shall not be paid when due shall be collected in the same manner as provided in RSA 80:1-42-a. Source. 1973, 372:1. 1996, 176:5, eff. Aug. 2, 1996.
79-A:24 Repealed by 1991, 163:43, XXXIII, eff. May 27, 1991. –
79-A:25 Disposition of Revenues. – I. Except as provided in paragraph II, all money received by the tax collector pursuant to the provisions of this chapter shall be for the use of the town or city. II. The legislative body of the town or city may, by majority vote, elect to place the whole […]
79-A:25-a Land Use Change Tax Fund. – I. Towns and cities may, pursuant to RSA 79-A:25-b, vote to account for all revenues collected pursuant to this chapter in a land use change tax fund separate from the general fund. After a vote pursuant to RSA 79-A:25-b, no land use change tax revenue collected under […]
79-A:25-b Procedure for Adoption. – I. Any town may adopt the provisions of RSA 79-A:25-a to account for all revenues received pursuant to this chapter in a land use change tax fund separate from the general fund in the following manner: (a) In a town, the question shall be placed on the warrant of […]
79-A:26 Location of Contiguous Land in More Than One Taxing District. – Where contiguous land which could be classified as open space land is located in more than one town, compliance with any minimum area requirement adopted by the open space board shall be determined on the basis of the total area of such […]
79-A:3 Current Use Advisory Board; Members, Appointments, Term, Chairman. – I. There is hereby established a current use board which shall be administratively attached to the department of revenue administration, as provided in RSA 21-J:1-a. II. The board shall consist of 14 members to be appointed as follows: [Paragraph II(a) effective until January 1, […]
79-A:4 Powers and Duties of Board; Rulemaking. – The board shall have the following powers and duties: I. It shall meet at least annually, after July 1, to establish a schedule of criteria and current use values to be used for the succeeding year. It shall have the power to establish minimum acreage requirements […]
79-A:5 Assessment of Open Space Land. – I. The selectmen or assessing officials shall appraise open space land, as classified under the provisions of this chapter, excluding any building, appurtenance or other improvement on the land, at valuations based upon the current use values established by the board. The valuations shall be equalized for […]
79-A:6 Valuation for Bonding Limit Purposes. – In computing the total value of all land in a city or town, any land which is appraised at current use 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-A:6-a Valuation for Computing Equalized Value. – In computing the equalized value of a city or town, the department of revenue administration shall use the current use value for any land which is so appraised under this chapter. Source. 1975, 197:4, eff. June 2, 1975.
