79-F:1 Declaration of Public Interest. – The general court hereby finds it to be in the public interest to encourage the preservation of productive farms and associated structures. These structures are important in sustaining the economic viability of the state’s farms, ensuring a reliable and safe local food supply, and providing an attractive environment […]
79-F:10 Enforcement. – All taxes levied pursuant to RSA 79-F:5 which are not paid when due shall be collected in the same manner as provided in RSA 80. Source. 2008, 390:1, eff. July 17, 2008.
79-F:11 Disposition of Revenues. – All money received by the tax collector pursuant to the provisions of this chapter shall be for the use of the town or city. Source. 2008, 390:1, eff. July 17, 2008.
79-F:12 Location of Contiguous Land in More Than One Taxing District. – Where contiguous land which could be classified as land under qualifying farm structures is located in more than one town, compliance with any minimum area requirement pursuant to RSA 79-F:4 shall be determined on the basis of the total area of such […]
79-F:2 Local Adoption of This Chapter. – I. Any municipality may adopt the provisions of this chapter by vote of its legislative body. Any city or town may do so by following the procedures in this section. II. In a town, other than a town that has adopted a charter pursuant to RSA 49-D, […]
79-F:3 Definitions. – I. " Appurtenances " means the land necessary to support or service the qualifying structure. II. " Assessing official " means the assessing authority of any town, city, or place. III. " Board of tax and land appeals " means the board of tax and land appeals established pursuant to the […]
79-F:4 Appraisal of Qualifying Farm Structures and Land Under Them. – I. The selectmen or assessing officials in any municipality adopting the provisions of this chapter shall appraise: (a) Qualifying farm structures for no more than their replacement costs less depreciation; and (b) The land under the qualifying farm structures at no more than […]
79-F:5 Consideration for Use Change. – Land and qualifying farm structures which have been appraised pursuant to this chapter shall be subject to a use change tax, payable to the tax collector of the municipality, if the use thereof changes to such an extent that the structure no longer meets the definition of a […]
79-F:6 Appeal to Board of Tax and Land Appeals. – I. If the assessing officials deny in whole or in part any application for classification as land under qualifying farm structures, or grant a different classification than that applied for, the applicant, having complied with the requirements of RSA 79-F:4, II may, on or […]
79-F:7 Appeal to Superior Court. – If the assessing officials deny in whole or in part any application for classification as land under qualifying farm structures, or grant a different classification from that applied for, the applicant, having complied with the requirements of RSA 79-F:4, II may, within 6 months after notice of denial […]
79-F:8 Abatement of Use Change Tax. – I. Any person aggrieved by the assessment of the 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 use change tax. II. Upon receipt of an application […]
79-F:9 Lien for Unpaid Taxes. – The real estate of every person shall be held liable for the taxes levied pursuant to RSA 79-F:5. Source. 2008, 390:1, eff. July 17, 2008.
