79-H:1 Declaration of Public Interest. – The general court hereby finds it to be in the public interest to authorize municipalities to allow a chartered public school to be able to rent or lease its building or facilities from a property owner which is not exempt from property taxes, and not have the property […]
79-H: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-H: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-H:4 Appraisal of Qualifying Chartered Public School Facilities. – I. The assessing officials in any municipality adopting the provisions of this chapter shall appraise qualifying chartered public school facility property at no more than 10 percent of its market value. II. No owner of land and buildings renting or leasing to a qualifying chartered […]
79-H:5 Appeal to Board of Tax and Land Appeals. – I. If the assessing officials deny in whole or in part any application for assessment of certain property as a qualifying chartered public school facility, the applicant, having complied with the requirements of RSA 79-H:4, II may, on or before 6 months after any […]
79-H:6 Appeal to Superior Court. – If the assessing officials deny in whole or in part any application for assessment of the property or portion thereof as a qualifying chartered public school facility, the applicant, having complied with the requirements of RSA 79-H:4, II may, within 6 months after notice of denial, apply by […]
79-H: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. 2015, 266:1, eff. July 20, 2015.
79-H: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. 2015, 266:1, eff. July 20, 2015.
