reglab/housing_qa huggingface dataset:
NH Rev Stat § 79-A:13 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 79-A - Current Use Taxation|Section 79-A:13 - Procedure for Complying With Orders of Board of Tax and Land Appeals.

    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 land appeals orders. If the classification, reclassification or denial of classification is not made in conformity with the order, is not made to the satisfaction of the board of tax and land appeals, or is not made within such time as the board of tax and land appeals has directed, then any order the board of tax and land appeals makes shall, at the expiration of such time, have full force and effect as if it were made by the assessing officials.|||Source. 1973, 372:1. 1974, 7:13, eff. Mar. 28, 1974.|
NH Rev Stat § 79-A:14 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 79-A - Current Use Taxation|Section 79-A:14 - Neglect of Duty.

    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 assessing official shall be subject to the penalties provided by law in such cases.|||Source. 1973, 372:1. 1974, 7:14. 1983, 394:14, eff. Aug. 21, 1983.|
NH Rev Stat § 79-A:15 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 79-A - Current Use Taxation|Section 79-A:15 - to 79-A:21 Repealed by 1996, 176:6, eff. Aug. 2, 1996.

    79-A:15 to 79-A:21 Repealed by 1996, 176:6, eff. Aug. 2, 1996. –|
NH Rev Stat § 79-A:22 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 79-A - Current Use Taxation|Section 79-A:22 - Lien for Unpaid Taxes.

    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.|
NH Rev Stat § 79-A:23 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 79-A - Current Use Taxation|Section 79-A:23 - Enforcement.

    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.|
NH Rev Stat § 79-A:24 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 79-A - Current Use Taxation|Section 79-A:24 - Repealed by 1991, 163:43, XXXIII, eff. May 27, 1991.

    79-A:24 Repealed by 1991, 163:43, XXXIII, eff. May 27, 1991. –|
NH Rev Stat § 79-A:25 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 79-A - Current Use Taxation|Section 79-A:25 - Disposition of Revenues.

    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 or a specified percentage, amount, or any combination of percentage and amount, of the revenues of all future payments collected pursuant to this chapter in a conservation fund in accordance with RSA 36-A:5, III. The whole or specified percentage or amount, or percentage and amount, of such revenues shall be deposited in the conservation fund at the time of collection.||III. If adopted by a town or city, the provisions of RSA 79-A:25, II shall take effect in the tax year beginning on April 1 following the vote and shall remain in effect until altered or rescinded pursuant to RSA 79-A:25, IV.||IV. In any town or city that has adopted the provisions of paragraph II, the legislative body may vote to rescind its action or change the percentage or amount, or percentage and amount, of revenues to be placed in the conservation fund. Any such action to rescind or change the percentage or amount, or percentage and amount, shall not take effect before the tax year beginning April 1 following the vote.|||Source. 1973, 372:1. 1988, 120:2. 1991, 281:19, 20, eff. Aug. 17, 1991.|
NH Rev Stat § 79-A:25-a (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 79-A - Current Use Taxation|Section 79-A:25-a - Land Use Change Tax Fund.

    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 this chapter shall be recognized as general fund revenue for the fiscal year in which it is received, except to the extent that such revenue is appropriated pursuant to paragraph II of this section. Any land use change tax revenue collected pursuant to this chapter which is to be placed in a conservation fund in accordance with RSA 79-A:25, II, shall first be accounted for as revenue to the land use change tax fund before being transferred to the conservation fund at the time of collection.||II. After any transfer to the conservation fund required under the provisions of RSA 79-A:25, II, the surplus remaining in the land use change tax fund shall not be deemed part of the general fund nor shall any surplus be expended for any purpose or transferred to any appropriation until such time as the legislative body shall have had the opportunity at an annual meeting to appropriate a specific amount from said fund for any purpose not prohibited by the laws or by the constitution of this state. At the end of an annual meeting, any unappropriated balance of land use change tax revenue received during the prior fiscal year shall be recognized as general fund revenue for the current fiscal year.|||Source. 1991, 156:1. 1992, 122:1, eff. June 30, 1992.|
NH Rev Stat § 79-A:25-b (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 79-A - Current Use Taxation|Section 79-A:25-b - Procedure for Adoption.

    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 a special or annual town meeting by the selectmen, or by petition under RSA 39:3, and shall be voted on by ballot. The question shall not be placed on the official ballot.||(b) The selectmen shall hold a public hearing on the question at least 15 days but not more than 30 days before the question is to be voted on. Notice of the hearing shall be posted in at least 2 public places in the municipality and published in a newspaper of general circulation at least 7 days before the hearing.||(c) The wording of the question shall be: "Shall we adopt the provisions of RSA 79-A:25-a to account for revenues received from the land use change tax in a fund separate from the general fund? Any surplus remaining in the land use change tax fund shall not be part of the general fund until such time as the legislative body shall have had the opportunity at an annual meeting to vote to appropriate a specific amount from the land use change tax fund for any purpose not prohibited by the laws or by the constitution of this state. After an annual meeting any unappropriated balance of the land use change tax revenue received during the prior fiscal year shall be recognized as general fund revenue for the current fiscal year."||II. If a majority of those voting on the question vote "Yes," RSA 79-A:25-a shall apply within the town, effective immediately.||III. If the question is not approved, the question may later be voted on according to the provisions of RSA 79-A:25-b, I.||IV. Any town which has adopted the provisions of RSA 79-A:25-a shall maintain a land use change tax fund until such time as the legislative body votes to rescind its action.||(a) Any town may consider rescinding its action in the manner prescribed in RSA 79-A:25-b, I(a) and (b). The wording of the question shall be: "Shall we rescind the provisions of RSA 79-A:25-a which account for revenues received from the land use change tax in a fund separate from the general fund? Any unappropriated surplus remaining in the land use change tax fund, and any future land use change tax revenues received shall immediately be deemed general fund revenue."||(b) If a majority of those voting on the question vote "Yes," RSA 79-A:25-a shall no longer apply within the town, effective immediately.||V. The legislative body of any city may adopt the provisions of RSA 79-A:25-a in the same manner in which it adopts ordinances or bylaws, and may rescind its action in like manner.|||Source. 1991, 156:1. 1992, 122:2, 3, eff. June 30, 1992.|
NH Rev Stat § 79-A:26 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 79-A - Current Use Taxation|Section 79-A:26 - Location of Contiguous Land in More Than One Taxing District.

    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 land, and not the area which is located in any particular town.|||Source. 1973, 372:1, eff. July 1, 1973.|
NH Rev Stat § 79-B:1 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 79-B - Conservation Restriction|Section 79-B:1 - Declaration of Intent.

    79-B:1 Declaration of Intent. –||It is the declared intent of this chapter to provide for a fair, consistent and equitable method of municipal assessment of conservation restriction land which provides a demonstrated public benefit, based upon the conservation uses to which the land is perpetually limited. In addition, it is the declared intent of this chapter to further assist in the preservation of open space in this state in the public interest by promoting the granting and acquisition of permanent conservation restrictions on such open space land which provides a demonstrated public benefit.|||Source. 1990, 13:1. 1991, 62:1, eff. July 5, 1991.|
NH Rev Stat § 79-B:2 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 79-B - Conservation Restriction|Section 79-B:2 - Definitions.

    79-B:2 Definitions. –||In this chapter:||I. "Assessing official" means the assessing authority of any town, city or unincorporated place.||II. "Board" means the current use board established by RSA 79-A:3.||III. "Commissioner" means the commissioner of the department of revenue administration.||IV. "Conservation restriction" means a permanent restriction of open space land by deed granted in perpetuity, and further, as defined by RSA 477:45, I, to a federal, state, county, local or other government body, or to a charitable, educational, or other nonprofit corporation established for the purposes of natural resource conservation and as further defined in RSA 79-B:2, X.||V. "Developed land" means any land, regardless of whether or not it is subject to a conservation restriction, upon which structures or improvements have been introduced for residential, commercial, or industrial purposes or any commercial mining or excavating purposes inconsistent with its use as open space land.||VI. "Inconsistent use penalty" means that amount paid to the municipality under RSA 79-B:6, in addition to any civil penalties which may accrue to the landowner who violates the terms of the conservation restriction.||VII. "Open space land" means any or all farm land, forest land, or unproductive land, as defined by RSA 79-A:2 and by rules adopted by the board.||VIII. "Owner" means the person or entity which is the owner of record of any land.||IX. "Restricted land" means any undeveloped open space land subject to a qualifying conservation restriction including, where the restriction meets the requirements of section 170(h) of the United States Internal Revenue Code, any portion of the property on which the owner has reserved a right to develop, but has not yet exercised such right.||X. "Qualifying conservation nonprofit corporation" means those charitable, educational, or other nonprofit corporations established for the purposes of natural resource conservation and which shall have demonstrated through current bylaws or articles of agreement and action taken by the corporation that it is in the business of, and capable of, accepting conservation restrictions as grantee and as further defined by rules adopted by the commissioner pursuant to RSA 541-A.||XI. "Qualifying conservation restriction" means a conservation restriction held by a qualifying conservation nonprofit corporation and from which a demonstrated public benefit occurs and as further defined by rules adopted by the commissioner pursuant to RSA 541-A.|||Source. 1990, 13:1. 1991, 62:2-4; 281:21, 22. 1992, 138:1, 2, eff. Jan. 1, 1993.|
NH Rev Stat § 79-B:3 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 79-B - Conservation Restriction|Section 79-B:3 - Assessment of Open Space Land Subject to Conservation Restriction.

    79-B:3 Assessment of Open Space Land Subject to Conservation Restriction. –||I. Except as provided in this chapter, the selectmen or assessing officials shall assess restricted land for general property tax purposes at values based upon permanent restrictions, and in no case greater than those determined to be the fair market value for open space land determined by the board. Should RSA 79-A no longer be in effect, the basis for restricted land assessment shall be upon the permanent restrictions on the land.||II. This section shall not apply to developed land.|||Source. 1990, 13:1. 1991, 62:5, eff. July 5, 1991.|
NH Rev Stat § 79-B:5 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 79-B - Conservation Restriction|Section 79-B:5 - Appeal to Board of Tax and Land Appeals or Superior Court.

    79-B:5 Appeal to Board of Tax and Land Appeals or Superior Court. –||If the assessing officials deny in whole or in part any application for classification as restricted land or impose the penalty as provided in RSA 79-B:6 of this chapter, the applicant may appeal either to the board of tax and land appeals or the superior court in the same manner as provided for appeals of current use classification pursuant to RSA 79-A:9 or RSA 79-A:11.|||Source. 1990, 13:1, eff. May 12, 1990.|
NH Rev Stat § 79-B:6 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 79-B - Conservation Restriction|Section 79-B:6 - Inconsistent Use Penalty.

    79-B:6 Inconsistent Use Penalty. –||In addition to any civil penalties assessed against the landowner, open space land which has been classified as restricted land pursuant to this chapter but which has been developed or put to a use either exercising any reserved rights to develop or violating its restricted classification shall be subjected to a penalty in addition to the annual real estate tax imposed upon such property of 10 percent of the full and true value of the portion of said land on which an inconsistent use has occurred as prescribed by RSA 75:1 without regard to the restriction. The penalty shall become due and payable to the municipality as of the date of the inconsistent use. Such developed land shall no longer qualify for assessment as restricted land under this chapter.|||Source. 1990, 13:1. 1992, 138:3, eff. Jan. 1, 1993.|
NH Rev Stat § 79-B:7 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 79-B - Conservation Restriction|Section 79-B:7 - Valuation for Bonding Limit Purposes.

    79-B:7 Valuation for Bonding Limit Purposes. –||In computing the total value of all land in a city or town, any land which is appraised at restricted land 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 or city at its restricted land value.|||Source. 1990, 13:1, eff. May 12, 1990.|
NH Rev Stat § 79-B:8 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 79-B - Conservation Restriction|Section 79-B:8 - Valuation for Computing Equalized Value.

    79-B:8 Valuation for Computing Equalized Value. –||In computing the equalized value of a city or town, the department of revenue administration shall use the restricted land value for any land which is so appraised under this chapter.|||Source. 1990, 13:1, eff. May 12, 1990.|
NH Rev Stat § 79-B:9 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 79-B - Conservation Restriction|Section 79-B:9 - Lien for Unpaid Taxes.

    79-B:9 Lien for Unpaid Taxes. –||The real estate of every person shall be subject to a lien for the penalties and taxes levied pursuant to RSA 79-B:6.|||Source. 1990, 13:1, eff. May 12, 1990.|
NH Rev Stat § 79-B:10 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 79-B - Conservation Restriction|Section 79-B:10 - Enforcement.

    79-B:10 Enforcement. –||All penalties and taxes levied pursuant to RSA 79-B:6 which are not paid when due shall be collected in the same manner as provided in RSA 80. This collection, however, shall not disqualify the remaining portion of such restricted land from future assessment under this chapter.|||Source. 1990, 13:1, eff. May 12, 1990.|
NH Rev Stat § 79-B:11 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 79-B - Conservation Restriction|Section 79-B:11 - False Statement.

    79-B:11 False Statement. –||Any person who shall make, or cause to be made, any false or fraudulent application, return or statement with the intent to defraud the towns or cities of any real property taxes which would be levied but for the provisions of this chapter shall be guilty of a violation.|||Source. 1990, 13:1, eff. May 12, 1990.|
NH Rev Stat § 79-C:1 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 79-C - Discretionary Easements|Section 79-C:1 - Declaration of Public Interest.

    79-C:1 Declaration of Public Interest. –||It is hereby declared to be in the public interest to encourage the preservation of open space which is potentially subject to development, 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, recreational, and wildlife resources. It is further declared to be in the public interest to prevent the loss of open space due to property taxation at values incompatible with open space usage. The means for encouraging preservation of open space authorized by this chapter is the acquisition of discretionary easements of development rights by town or city governments on such open space land which provides a demonstrated public benefit.|||Source. 1996, 176:1, eff. Aug. 2, 1996.|
NH Rev Stat § 79-C:2 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 79-C - Discretionary Easements|Section 79-C:2 - Definitions.

    79-C:2 Definitions. –||In this chapter:||I. "Discretionary easement" means a restriction of open space land granted to a city or town for a term of 10 or more years.||II. "Public benefit" shall have the meaning described in RSA 79-C:3.||III. "Golf course land" means a parcel of 10 acres or more of land used in the playing of the game of golf including greens, fairways, tees, traps, and roughs, and such other areas which are located within the established playing area.|||Source. 1996, 176:1, eff. Aug. 2, 1996.|
NH Rev Stat § 79-C:4 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 79-C - Discretionary Easements|Section 79-C:4 - Application Procedure.

    79-C:4 Application Procedure. –||I. Any owner of land which meets the tests of public benefit in RSA 79-C:3, II may apply to the governing body to grant a discretionary easement to the municipality not to subdivide, develop, or otherwise change the use of such land to a more intensive use inconsistent with the purposes of this chapter.||II. No owner of land shall be entitled to have a particular parcel of land classified for any tax year under the provisions of this chapter unless the owner has applied to the governing body on or before April 15 of the tax year on a form provided by the commissioner of the department of revenue administration. Such application shall include a map of the land to be subject to the discretionary easement, a description of how the property meets the tests of public benefit in RSA 79-C:3, and an appraisal of the value of the easement to be conveyed.|||Source. 1996, 176:1, eff. Aug. 2, 1996.|
NH Rev Stat § 79-C:5 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 79-C - Discretionary Easements|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 versus the tax revenue to be lost if such an easement is granted. The governing body shall have no more than 60 days to act upon the application.||II. If the governing body denies the application to grant a discretionary easement to the municipality, such denial shall be accompanied by a written explanation. The local governing body's decision may be appealed using the procedures of either RSA 79-A:9 or 79-A:11, provided, however, that such denial shall be deemed discretionary and shall not be set aside by the board of tax and land appeals or the superior court except for bad faith, discrimination, or the application of criteria other than those set forth in RSA 79-C:3 and paragraph I of this section.||III. The easement shall be a burden upon the land and shall bind all transferees and assignees of such land. An easement granted pursuant to this subdivision shall not be assigned, transferred, or released by the municipality without the consent of the owner, except as provided in RSA 79-C:8.|||Source. 1996, 176:1, eff. Aug. 2, 1996.|
NH Rev Stat § 79-C:6 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 79-C - Discretionary Easements|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. The local governing body shall provide for the recording of such easements with the register of deeds. Any costs of recording shall be the responsibility of the applicant.|||Source. 1996, 176:1, eff. Aug. 2, 1996.|