reglab/housing_qa huggingface dataset:
NH Rev Stat § 79-F:2 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 79-F - Taxation of Farm Structures and Land Under Farm Structures|Section 79-F:2 - Local Adoption of This Chapter.

    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, the question shall be placed on the warrant of the annual town meeting, by the governing body or by petition under RSA 39:3.||III. In a city or town that has adopted a charter under RSA 49-C or RSA 49-D, the legislative body may consider and act upon the question in accordance with its normal procedures for passage of resolutions, ordinances, and other legislation. In the alternative, the legislative body of such municipality may vote to place the question on the official ballot for any regular municipal election.||IV. If a majority of those voting on the question vote "yes," the provisions of this chapter shall take effect on April 1 following the vote, subject to the provisions of paragraph VI of this section.||V. If the question is not approved, the question may later be voted on according to the provisions of paragraph II or III of this section, whichever applies.||VI. A municipality that has adopted this program may consider rescinding its action in the manner described in paragraph II or III of this section, whichever applies.|||Source. 2008, 390:1, eff. July 17, 2008.|
NH Rev Stat § 79-F:3 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 79-F - Taxation of Farm Structures and Land Under Farm Structures|Section 79-F:3 - Definitions.

    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 provisions of RSA 71-B:1.||IV. "Commissioner" means the commissioner of the department of revenue administration.||V. "Land under and curtilage of the qualifying farm structure" means only the land immediately under the footprint of the qualifying farm structure and its appurtenances.||VI. "Open space land" means any or all farm land, forest land, or unproductive land assessed under RSA 79-A and as defined as follows.||(a) "Farm land" means any cleared land devoted to or capable of agricultural or horticultural use.||(b) "Forest land" means any land growing trees.||(c) "Unproductive land" means land, including wetlands, which by its nature is incapable of producing agricultural or forest products due to poor soil or site characteristics, or the location of which renders it inaccessible or impractical to harvest agricultural or forest products.||VII. "Owner" means the person who is the owner of record of any land assessed under RSA 79-A.||VIII. "Person" means any individual, firm, corporation, partnership, or other form of organization or group of individuals.||IX. "Qualifying farm structures" mean structures contiguous to a minimum of 10 acres of open space land that are used by the owner of the land to exclusively:||(a) House livestock;||(b) Store feed grown or used on the farm;||(c) Store livestock bedding;||(d) Store crops or fertilizer for crops grown on the farm;||(e) Store farm equipment which is actively used to maintain the farm; or||(f) Boil sap from maple trees and store fuel-wood used to boil sap from maple trees.||X. "Use change tax" means a tax that shall be levied when the land use changes from under farm buildings use to a non-qualifying use or when the use of a qualifying farm structure changes to a non-qualifying use.|||Source. 2008, 390:1. 2009, 119:1-3, eff. Aug. 21, 2009.|
NH Rev Stat § 79-F:5 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 79-F - Taxation of Farm Structures and Land Under Farm Structures|Section 79-F:5 - Consideration for Use Change.

    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 qualifying farm structure as defined in RSA 79-F:3, IX. The consideration shall be at the rate of 10 percent of the full value assessment determined without regard to the current use of the land or qualifying farm structure. Notwithstanding the provisions of RSA 76:2, such assessed value shall be determined as of the actual date of the use change if such date is not April. This use change tax shall be in addition to the annual real estate tax imposed upon the property, and shall be due and payable upon the use change.|||Source. 2008, 390:1, eff. July 17, 2008.|
NH Rev Stat § 79-F:6 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 79-F - Taxation of Farm Structures and Land Under Farm Structures|Section 79-F:6 - Appeal to Board of Tax and Land Appeals.

    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 before 6 months after any such action by the assessing officials, in writing and upon a payment of a $65 filing fee, apply to such board for a review of the action of the assessing officials.||II. The board of tax and land appeals shall investigate the matter and shall hold a hearing if requested as provided in this section. The board shall make such order thereon as justice requires, and such order shall be enforceable as provided hereafter.||III. Upon receipt of an application under the provisions of paragraph I, the board of tax and land appeals shall give notice in writing to the affected town or city of the receipt of the application by mailing such notice to the town or city clerk thereof by certified mail. Such town or city may request in writing a hearing on such application within 30 days after the mailing of such notice. If a hearing is requested by a town or city, the board shall, not less than 30 days prior to the date of hearing upon such application, give notice of the time and place of such hearing to the applicant and the town or city in writing. Nothing contained herein shall be construed to limit the rights of taxpayers to a hearing before the board of tax and land appeals.||IV. The applicant and the town or city shall be entitled to appear by counsel, may present evidence to the board of tax and land appeals and, may subpoena witnesses. Either party may request that a stenographic record be kept of the hearing. Any investigative report filed by the staff of the board shall be made a part of such record.||V. In such hearing, the board of tax and land appeals shall not be bound by the technical rules of evidence.||VI. Either party aggrieved by the decision of the board of tax and land appeals may appeal pursuant to the provisions of RSA 71-B:12. For the purposes of such appeal, the findings of fact by said board shall be final. Any such appeal shall be limited to questions of law. An election by an applicant to appeal in accordance with this paragraph shall be deemed a waiver of any right to petition the superior court in accordance with RSA 79-F:7.||VII. A copy of an order of classification ordered by the board of tax and land appeals, attested as such by the chairman of the board, if no appeal is taken hereunder, may be filed in the superior court for the county or in the Merrimack county superior court at the option of said board; and, thereafter, such order may be enforced as a final judgment of the superior court.|||Source. 2008, 390:1, eff. July 17, 2008.|
NH Rev Stat § 79-F:7 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 79-F - Taxation of Farm Structures and Land Under Farm Structures|Section 79-F:7 - Appeal to Superior Court.

    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 or classification, apply by petition to the superior court of the county, which shall make such order thereon as justice requires. Any appeal to the superior court under this section shall be in lieu of an appeal to the board of tax and land appeals pursuant to RSA 79-F:6.|||Source. 2008, 390:1, eff. July 17, 2008.|
NH Rev Stat § 79-F:8 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 79-F - Taxation of Farm Structures and Land Under Farm Structures|Section 79-F:8 - Abatement of Use Change Tax.

    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 under paragraph I, the selectmen or assessors shall review the application and shall grant or deny the application in writing within 6 months after the notice of tax date.||III. (a) If the selectmen or assessors neglect or refuse to abate the use change tax, any person aggrieved may either:||(1) Apply in writing to the board of tax and land appeals accompanied with a $65 filing fee; or||(2) Petition the superior court in the county.||(b) The appeal to either the board of tax and land appeals or superior court shall be filed within 8 months of the notice of tax date and not afterwards.||IV. For purposes of this section, "notice of tax date" means the date the taxing jurisdiction mails the use change tax bill.||V. Each use change tax bill shall require a separate abatement request and appeal.|||Source. 2008, 390:1, eff. July 17, 2008.|
NH Rev Stat § 79-F:9 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 79-F - Taxation of Farm Structures and Land Under Farm Structures|Section 79-F:9 - Lien for Unpaid Taxes.

    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.|
NH Rev Stat § 79-F:10 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 79-F - Taxation of Farm Structures and Land Under Farm Structures|Section 79-F:10 - Enforcement.

    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.|
NH Rev Stat § 79-F:11 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 79-F - Taxation of Farm Structures and Land Under Farm Structures|Section 79-F:11 - Disposition of Revenues.

    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.|
NH Rev Stat § 79-F:12 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 79-F - Taxation of Farm Structures and Land Under Farm Structures|Section 79-F:12 - Location of Contiguous Land in More Than One Taxing District.

    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 land, and not the area which is located in any particular town.|||Source. 2008, 390:1, eff. July 17, 2008.|
NH Rev Stat § 79-G:1 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 79-G - Taxation of Qualifying Historic Buildings|Section 79-G:1 - Declaration of Public Interest.

    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, architecture, and culture. It is further declared to be in the public interest to prevent the loss of qualifying historic buildings due to property taxation at values incompatible with their usage.|||Source. 2013, 203:1, eff. July 9, 2013.|
NH Rev Stat § 79-G:2 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 79-G - Taxation of Qualifying Historic Buildings|Section 79-G:2 - Adoption of this Chapter.

    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 annual town meeting, by the governing body or by petition under RSA 39:3.||II. In a city or town that has adopted a charter under RSA 49-C or RSA 49-D, the legislative body may consider and act upon the question in accordance with its normal procedures for passage of resolutions, ordinances, and other legislation.||III. If a majority of those voting on the question vote "yes," the provisions of this chapter shall take effect within the town or city on the date set by the legislative body, or in the tax year beginning April 1 following its adoption, whichever shall occur first.||IV. A town or city may rescind the provisions of this chapter in the manner described in paragraphs I-III.|||Source. 2013, 203:1, eff. July 9, 2013.|
NH Rev Stat § 79-G:3 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 79-G - Taxation of Qualifying Historic Buildings|Section 79-G:3 - Definitions.

    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 the department of revenue administration.||IV. "Qualifying historic building" means a building meeting all of the following criteria:||(a) The building is 100 years or greater in age;||(b) The building is listed on either or both of the National Register of Historic Places or the New Hampshire state register of historic places maintained by the division of historical resources, department of natural and cultural resources;||(c) The original core structure of the building must have retained a minimum of 75 percent of its original external features and be free of major external alterations or additions;||(d) The building and appurtenant land are owned by an entity that is not organized for profit; and||(e) The historical purpose of the building was the retail sale of merchandise, and the building is maintained and actively used for substantially the same historical purpose, which may include the public display of historic artifacts. Further, the building shall not exceed 3,000 square feet of gross finished building area.|||Source. 2013, 203:1, eff. July 9, 2013. 2017, 156:38, eff. July 1, 2017.|
NH Rev Stat § 79-G:4 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 79-G - Taxation of Qualifying Historic Buildings|Section 79-G:4 - Appraisal of Qualifying Historic Buildings.

    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 property appraised for any tax year under the provisions of this chapter unless the owner applies to the assessing officials on or before April 15 of said year, on a form approved and provided by the commissioner, to have the property so appraised. If any owner satisfies the assessing officials that it was prevented by accident, mistake, or misfortune from filing such application on or before April 15, the assessing officials may receive the application at a later date and appraise the property under this chapter; but no such application shall be received after the local tax rate has been approved by the commissioner for that year.||III. The assessing officials shall notify the applicant on a form provided by the commissioner no later than July 1, or within 15 days if the application is filed after July 1, of their decision to classify or refusal to classify the property under the provisions of this chapter by delivery of such notification to the owner in person or by mailing such notification to the owner's last and usual place of abode.||IV. A list of all qualifying historic buildings assessed under this chapter and their owners in each town or city shall be filed by the respective assessing officials each year. Such list shall be part of the invoice and subject to inspection as provided in RSA 76:7.||V. The commissioner shall include on the inventory blank, required under RSA 74:4, a question concerning whether any changes have been made in the use of qualifying historic buildings. The question shall be written to enable the assessing officials to locate qualifying historic buildings and land appurtenant thereto which may require a change in assessment and to fit the context of the blank.|||Source. 2013, 203:1, eff. July 9, 2013.|
NH Rev Stat § 79-G:5 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 79-G - Taxation of Qualifying Historic Buildings|Section 79-G:5 - Appeal to Board of Tax and Land Appeals.

    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 officials, in writing and upon a payment of a $65 filing fee, apply to such board for a review of the action of the assessing officials.||II. The board of tax and land appeals shall investigate the matter and shall hold a hearing if requested as provided in this section. The board shall make such order thereon as justice requires, and such order shall be enforceable as provided hereafter.||III. Upon receipt of an application under the provisions of paragraph I, the board of tax and land appeals shall give notice in writing to the affected town or city of the receipt of the application by mailing such notice to the town or city clerk thereof by certified mail. Such town or city may request in writing a hearing on such application within 30 days after the mailing of such notice. If a hearing is requested by a town or city, the board shall, not less than 30 days prior to the date of hearing upon such application, give notice of the time and place of such hearing to the applicant and the town or city in writing. Nothing contained herein shall be construed to limit the rights of taxpayers to a hearing before the board of tax and land appeals.||IV. The applicant and the town or city shall be entitled to appear by counsel, may present evidence to the board of tax and land appeals, and may subpoena witnesses. Either party may request that a stenographic record be kept of the hearing. Any investigative report filed by the staff of the board shall be made a part of such record.||V. In such hearing, the board of tax and land appeals shall not be bound by the technical rules of evidence.||VI. Either party aggrieved by the decision of the board of tax and land appeals may appeal pursuant to the provisions of RSA 71-B:12. For the purposes of such appeal, the findings of fact by said board shall be final. Any such appeal shall be limited to questions of law. An election by an applicant to appeal in accordance with this paragraph shall be deemed a waiver of any right to petition the superior court in accordance with RSA 79-G:6.||VII. A copy of an order by the board of tax and land appeals, attested as such by the chairman of the board, if no appeal is taken hereunder, may be filed in the superior court for the county or in the Merrimack county superior court at the option of said board; and, thereafter, such order may be enforced as a final judgment of the superior court.|||Source. 2013, 203:1, eff. July 9, 2013.|
NH Rev Stat § 79-G:6 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 79-G - Taxation of Qualifying Historic Buildings|Section 79-G:6 - Appeal to Superior Court.

    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, which shall make such order thereon as justice requires. Any appeal to the superior court under this section shall be in lieu of an appeal to the board of tax and land appeals pursuant to RSA 79-G:5.|||Source. 2013, 203:1, eff. July 9, 2013.|
NH Rev Stat § 79-G:7 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 79-G - Taxation of Qualifying Historic Buildings|Section 79-G:7 - Enforcement.

    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.|
NH Rev Stat § 79-G:8 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 79-G - Taxation of Qualifying Historic Buildings|Section 79-G:8 - Disposition of Revenues.

    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.|
NH Rev Stat § 79-H:1 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 79-H - Taxation of Certain Chartered Public School Facilities|Section 79-H:1 - Declaration of Public Interest.

    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 taxes attributable to the chartered public school facilities be taxed to the owner at the full market value of the facilities.|||Source. 2015, 266:1, eff. July 20, 2015.|
NH Rev Stat § 79-H:2 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 79-H - Taxation of Certain Chartered Public School Facilities|Section 79-H:2 - Adoption of this Chapter.

    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 annual town meeting by the governing body or by petition under RSA 39:3.||II. In a city or town that has adopted a charter under RSA 49-C or RSA 49-D, the legislative body may consider and act upon the question in accordance with its normal procedures for passage of resolutions, ordinances, and other legislation.||III. If a majority of those voting on the question vote "yes," the provisions of this chapter shall take effect within the town or city on the date set by the legislative body, or in the tax year beginning April 1 following its adoption, whichever shall occur first.||IV. A town or city may rescind the provisions of this chapter in the manner described in paragraphs I-III.|||Source. 2015, 266:1, eff. July 20, 2015.|