79-G:1 Declaration of Public Interest. – The general court hereby finds it to be in the public interest to encourage the preservation of certain qualifying historic buildings which are owned and maintained by an entity not organized for profit. These buildings are important in protecting and maintaining knowledge of New Hampshire and American history, […]
79-G:2 Adoption of this Chapter. – A town or city may adopt the provisions of this chapter by vote of its legislative body using the following procedures: I. In a town, other than a town that has adopted a charter pursuant to RSA 49-D, the question shall be placed on the warrant of the […]
79-G:3 Definitions. – In this chapter: I. " Assessing official " means the assessing authority of any town, city, or place. II. " Board of tax and land appeals " means the board of tax and land appeals established pursuant to the provisions of RSA 71-B:1. III. " Commissioner " means the commissioner of […]
79-G:4 Appraisal of Qualifying Historic Buildings. – I. The assessing officials in any municipality adopting the provisions of this chapter shall appraise qualifying historic buildings and the land appurtenant thereto at no more than 10 percent of their market value. II. No owner of a qualifying historic building shall be entitled to have the […]
79-G:5 Appeal to Board of Tax and Land Appeals. – I. If the assessing officials deny in whole or in part any application for assessment as a qualifying historic building, the applicant, having complied with the requirements of RSA 79-G:4, II may, on or before 6 months after any such action by the assessing […]
79-G:6 Appeal to Superior Court. – If the assessing officials deny in whole or in part any application for assessment as a qualifying historic building, the applicant, having complied with the requirements of RSA 79-G:4, II may, within 6 months after notice of denial, apply by petition to the superior court of the county, […]
79-G:7 Enforcement. – All taxes levied pursuant to assessments under this chapter which are not paid when due shall be collected in the same manner as provided in RSA 80. Source. 2013, 203:1, eff. July 9, 2013.
79-G:8 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. 2013, 203:1, eff. July 9, 2013.
