reglab/housing_qa huggingface dataset:
NH Rev Stat § 79:14 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 79 - Forest Conservation and Taxation|Section 79:14 - Collection and Distribution of Normal Yield Taxes in Unincorporated Towns and Unorganized Places.

    79:14 Collection and Distribution of Normal Yield Taxes in Unincorporated Towns and Unorganized Places. –||The taxes assessed under RSA 79:3 in any unincorporated town or unorganized place shall be collected by the county commissioners of the county in which the town or place is located and paid by them to the county treasurer. The county commissioners shall have the same powers in collecting the taxes as provided under RSA 80 and RSA 81. The county treasurer shall distribute the normal yield taxes in the unincorporated towns and unorganized places as follows:||I. To the county commissioners the cost of assessment, collection and any appeal in the unincorporated towns and unorganized places;||II. To the division of forests and lands, department of natural and cultural resources, any normal yield tax revenues remaining in the county treasury after the above distribution has been made in such amounts as may be determined by the appropriate county legislative delegation after consultation with the county commissioners and the director of the division of forests and lands. The funds shall be maintained in a nonlapsing account known as the "unincorporated towns and unorganized places forest conservation fund." The funds shall only be used by the director of forests and lands in or for the benefit of the towns and places from which the tax has been collected. The funds allocated for the use of the director of the division of forests and lands shall be paid over to the state treasurer by the county treasurer no later than October 1 of the state fiscal year in which the allocation takes place by the appropriate county legislative delegation. The unincorporated towns and unorganized places forest conservation fund shall be used for land use regulation purposes and for forest conservation purposes, including, but not limited to, the construction and maintenance of forest protection facilities and equipment, fire protection and detection, fire suppression supplies, fire access roads and bridges, fire prevention patrols, fire trails, and forest insects and disease control. The unincorporated towns and unorganized places forest conservation fund shall not, for each county, exceed 2 times the average budget for the previous 2 years as approved by each respective county legislative delegation; and||III. Any remaining unallocated funds shall be credited to the unincorporated towns and unorganized places from which the normal yield taxes were collected in the prior 2 years on a pro-rated basis. Such funds shall be used against an unincorporated town's or an unorganized place's share of the county tax for the ensuing year.|||Source. 1955, 287:1, par. 14. 1963, 152:1. 1977, 260:2. 1981, 500:1. 1985, 275:14. 1991, 30:2, eff. June 18, 1991. 2017, 156:14, I, eff. July 1, 2017.|
NH Rev Stat § 79:15 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 79 - Forest Conservation and Taxation|Section 79:15 - Repealed by 1985, 275:18, IV, eff. April 1, 1986.

    79:15 Repealed by 1985, 275:18, IV, eff. April 1, 1986. –|
NH Rev Stat § 79:16 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 79 - Forest Conservation and Taxation|Section 79:16 - Repealed by 1975, 457:3, I, eff. April 1, 1980.

    79:16 Repealed by 1975, 457:3, I, eff. April 1, 1980. –|
NH Rev Stat § 79:17 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 79 - Forest Conservation and Taxation|Section 79:17 - Repealed by 1975, 457:3, II, eff. April 1, 1980.

    79:17 Repealed by 1975, 457:3, II, eff. April 1, 1980. –|
NH Rev Stat § 79:18 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 79 - Forest Conservation and Taxation|Section 79:18 - Repealed by 1975, 457:3, III, eff. April 1, 1980.

    79:18 Repealed by 1975, 457:3, III, eff. April 1, 1980. –|
NH Rev Stat § 79:19 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 79 - Forest Conservation and Taxation|Section 79:19 - Certification of Yield Taxes Assessed.

    79:19 Certification of Yield Taxes Assessed. –||I. The assessing officials of every town and city shall annually on or before June 15 certify to the commissioner the normal yield taxes assessed for the tax year ending the preceding March 31. Such certification shall be filed in duplicate upon a form prescribed and provided by the commissioner and shall contain such information as the commissioner shall require. Any assessing official who fails to file the certification as provided herein shall, upon complaint, be guilty of a violation.||II. Notwithstanding the provisions of paragraph I, certification for yield taxes assessed on owners whose notice of intent to cut has been extended to June 30 under provisions contained in RSA 79:10, II, shall be filed on or before September 15.|||Source. 1949, 295:2, par. 17. 1951, 12:5. 1953, 256:8. RSA 79:15. 1955, 287:1, par. 19. 1963, 316:8. 1971, 343:6. 1973, 531:20; 544:8. 1977, 260:3. 1985, 275:15. 1993, 13:3. 2004, 81:4, eff. Jan. 1, 2005.|
NH Rev Stat § 79:20 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 79 - Forest Conservation and Taxation|Section 79:20 - Repealed by 1975, 457:3, IV, eff. April 1, 1980.

    79:20 Repealed by 1975, 457:3, IV, eff. April 1, 1980. –|
NH Rev Stat § 79:21 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 79 - Forest Conservation and Taxation|Section 79:21 - Repealed by 1975, 457:3, V, eff. April 1, 1980.

    79:21 Repealed by 1975, 457:3, V, eff. April 1, 1980. –|
NH Rev Stat § 79:22 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 79 - Forest Conservation and Taxation|Section 79:22 - Repealed by 1975, 457:3, VI, eff. April 1, 1980.

    79:22 Repealed by 1975, 457:3, VI, eff. April 1, 1980. –|
NH Rev Stat § 79:23 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 79 - Forest Conservation and Taxation|Section 79:23 - Repealed by 1975, 457:3, VII, eff. April 1, 1980.

    79:23 Repealed by 1975, 457:3, VII, eff. April 1, 1980. –|
NH Rev Stat § 79:24 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 79 - Forest Conservation and Taxation|Section 79:24 - Repealed by 1975, 457:3, VIII, eff. April 1, 1980.

    79:24 Repealed by 1975, 457:3, VIII, eff. April 1, 1980. –|
NH Rev Stat § 79:25 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 79 - Forest Conservation and Taxation|Section 79:25 - Repealed by 1975, 457:3, IX, eff. April 1, 1980.

    79:25 Repealed by 1975, 457:3, IX, eff. April 1, 1980. –|
NH Rev Stat § 79:26 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 79 - Forest Conservation and Taxation|Section 79:26 - Distribution.

    79:26 Distribution. –||The state treasurer shall annually make distribution to the towns and cities from the funds provided for herein in accordance with the certification from the commissioner of revenue administration of the amounts due hereunder.|||Source. 1949, 295:2, par. 18. 1951, 12:6. RSA 79:16. 1955, 287:1, par. 26. 1973, 544:8, eff. Sept. 1, 1973.|
NH Rev Stat § 79:27 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 79 - Forest Conservation and Taxation|Section 79:27 - Interpretation.

    79:27 Interpretation. –||Nothing herein contained shall be construed as repealing or affecting in any way the authority for the issuance of bonds under sections 13, 14, 15 and 16 of chapter 295, Laws of 1949, chapter 4, Laws of 1951, chapter 216, Laws of 1951, and chapter 170, Laws of 1953, nor shall it affect bonds heretofore or hereafter issued in accordance with said statutes.|||Source. 1955, 287:1, eff. Oct. 1, 1955.|
NH Rev Stat § 79:28 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 79 - Forest Conservation and Taxation|Section 79:28 - Enforcement.

    79:28 Enforcement. –||I. The department of revenue administration shall administer and enforce this chapter. The director of the division of forests and lands and his agents shall also have enforcement authority in regard to the proper filing and reporting of intents to cut, posting of certificates and intents to cut, and proper filing and reporting of the timber cut and shall otherwise assist in enforcement of this chapter as agreed upon by the commissioner of the department of revenue administration and the director, division of forests and lands. It is the intent of this section to authorize the commissioner of the department of revenue administration and the director, division of forests and lands, and their agents, to have enforcement authority and the right to stop any operation in violation of RSA 79 and report same to local authorities.||II. Officials responsible for the enforcement of this chapter may enter upon any lands for which an intent to cut has been signed or a certificate has been issued pursuant to RSA 79 or may enter upon any lands that they believe may have an operation in violation of RSA 79. They also may review any records in conjunction with any timber operation in the state.|||Source. 1975, 380:10. 1985, 275:16. 2003, 138:4, eff. Jan. 1, 2004.|
NH Rev Stat § 79:28-a (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 79 - Forest Conservation and Taxation|Section 79:28-a - Cease and Desist Orders; Penalty.

    79:28-a Cease and Desist Orders;  Penalty. –||The director of the division of forests and lands, department of natural and cultural resources, or his authorized agents, may issue a written cease and desist order against any timber operation in violation of this chapter. Any such violation may be enjoined by the superior court, upon application of the attorney general. A person failing to comply with the cease and desist order shall be guilty of a violation.|||Source. 1989, 214:18. 1990, 29:1, eff. May 22, 1990. 2017, 156:14, I, eff. July 1, 2017.|
NH Rev Stat § 79:29 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 79 - Forest Conservation and Taxation|Section 79:29 - Repealed by 1985, 275:18, V, eff. April 1, 1986.

    79:29 Repealed by 1985, 275:18, V, eff. April 1, 1986. –|
NH Rev Stat § 79:30 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 79 - Forest Conservation and Taxation|Section 79:30 - Rulemaking.

    79:30 Rulemaking. –||The commissioner of revenue administration shall adopt rules, pursuant to RSA 541-A, relative to:||I. The form of a notice of intent to cut, pursuant to RSA 79:10.||II. The form of the report of all wood and timber cut which is filed with the assessing officials, pursuant to RSA 79:11.||III. The form of and information to be included in the certification of assessed yield taxes, pursuant to RSA 79:19.||IV. Other matters that may require rules under the provisions of this chapter.|||Source. 1985, 275:17, eff. April 1, 1986.|
NH Rev Stat § 79:31 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 79 - Forest Conservation and Taxation|Section 79:31 - Guidance on Yield Tax.

    79:31 Guidance on Yield Tax. –||I. The department of revenue administration shall make available on its internet site the average stumpage value list referenced in RSA 79:1, III(b).||II. The department shall prepare for persons responsible for payment of the normal yield tax an information guide on how local assessing officials determine the tax assessment. The guide shall include, among other matters, the internet address of the stumpage value list prepared by the department, and the process for appealing an assessment. The department shall make the guide available to the public on its internet site and by any other cost-effective means.||III. The department shall include on the intent to cut form, prior to the signature line of the owner, language that makes reference to the internet address of the information guide and to a department phone number where information on the 10 percent normal yield tax can be obtained.|||Source. 2003, 43:7, eff. May 6, 2003.|
NH Rev Stat § 79-A:1 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 79-A - Current Use Taxation|Section 79-A:1 - Declaration of Public Interest.

    79-A:1 Declaration of Public Interest. –||It is hereby declared to be in the public interest to encourage the preservation of open space, 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 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. Open space land imposes few if any costs on local government and is therefore an economic benefit to its citizens. The means for encouraging preservation of open space authorized by this chapter is the assessment of land value for property taxation on the basis of current use. It is the intent of this chapter to encourage but not to require management practices on open space lands under current use assessment.|||Source. 1973, 372:1. 1991, 281:2. 1996, 176:2, eff. Aug. 2, 1996.|
NH Rev Stat § 79-A:4 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 79-A - Current Use Taxation|Section 79-A:4 - Powers and Duties of Board; Rulemaking.

    79-A:4 Powers and Duties of Board;  Rulemaking. –||The board shall have the following powers and duties:||I. It shall meet at least annually, after July 1, to establish a schedule of criteria and current use values to be used for the succeeding year. It shall have the power to establish minimum acreage requirements of 10 acres or less. It shall also review all past current use values and criteria for open space land established by past boards. The board shall make such changes and improvements in the administration of this chapter as experience and public reaction may recommend.||II. The board shall reduce by 20 percent the current use value of land which is open 12 months a year to public recreational use, without entrance fee, and which also qualifies for current use assessment under an open space category. There shall be no prohibition of skiing, snowshoeing, fishing, hunting, hiking or nature observation on such open space land, unless these activities would be detrimental to a specific agricultural or forest crop or activity. The owner of land who opens his land to public recreational use as provided in this paragraph shall not be liable for personal injury or property damage to any person, and shall be subject to the same duty of care as provided in RSA 212:34.||III. The board shall annually determine, vote upon and recommend to the chairman of the board the schedule of criteria and current use values for use in the forthcoming tax year. The board shall hold a series of at least 3 public forums throughout the state to receive general comment through verbal and written testimony on the current use law. After the public forums are concluded and the board has made its recommended changes, the chairman shall proceed to adopt any proposed rules, in accordance with paragraph IV.||IV. The chairman of the board shall adopt rules, pursuant to RSA 541-A, for the schedule of criteria and current use values as recommended by the board, and for other forms and procedures as are needed to implement this chapter consistent with board recommendations and to assure a fair opportunity for owners to qualify under this chapter and to assure compliance of land uses on classified lands.|||Source. 1973, 372:1. 1974, 7:4. 1977, 326:3. 1982, 33:2. 1986, 62:1. 1988, 5:3. 1991, 281:7. 1993, 205:1. 1995, 137:3, eff. May 24, 1995.|
NH Rev Stat § 79-A:6 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 79-A - Current Use Taxation|Section 79-A:6 - Valuation for Bonding Limit Purposes.

    79-A:6 Valuation for Bonding Limit Purposes. –||In computing the total value of all land in a city or town, any land which is appraised at current use 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 current use value.|||Source. 1973, 372:1, eff. July 1, 1973.|
NH Rev Stat § 79-A:6-a (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 79-A - Current Use Taxation|Section 79-A:6-a - Valuation for Computing Equalized Value.

    79-A:6-a Valuation for Computing Equalized Value. –||In computing the equalized value of a city or town, the department of revenue administration shall use the current use value for any land which is so appraised under this chapter.|||Source. 1975, 197:4, eff. June 2, 1975.|
NH Rev Stat § 79-A:8 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 79-A - Current Use Taxation|Section 79-A:8 - Repealed by 1981, 561:6, eff. Aug. 29, 1981.

    79-A:8 Repealed by 1981, 561:6, eff. Aug. 29, 1981. –|
NH Rev Stat § 79-A:9 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 79-A - Current Use Taxation|Section 79-A:9 - Appeal to Board of Tax and Land Appeals.

    79-A:9 Appeal to Board of Tax and Land Appeals. –||I. If the assessing officials deny in whole or in part any application for classification as open space land, or grant a different classification than that applied for, the applicant, having complied with the requirements of RSA 79-A:5, 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 herein provided. 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 and not thereafter. 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-A:11.||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. 1973, 372:1. 1974, 7:10. 1983, 394:12. 1988, 1:9. 1989, 408:11. 1992, 285:3, eff. April 1, 1992 at 12:01 a.m.|
NH Rev Stat § 79-A:10 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 79-A - Current Use Taxation|Section 79-A:10 - Abatement of Land Use Change Tax.

    79-A:10 Abatement of Land Use Change Tax. –||I. Any person aggrieved by the assessment of a land 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 land 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 land 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 land use change tax bill.||V. Each land use change tax bill shall require a separate abatement request and appeal.|||Source. 1973, 372:1. 1998, 344:4, eff. Aug. 25, 1998.|
NH Rev Stat § 79-A:11 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 79-A - Current Use Taxation|Section 79-A:11 - Appeal to Superior Court.

    79-A:11 Appeal to Superior Court. –||If the assessing officials deny in whole or in part any application for classification as open space land, or grant a different classification from that applied for, the applicant, having complied with the requirements of RSA 79-A:5, 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-A:9.|||Source. 1973, 372:1. 1974, 7:11. 1983, 394:13, eff. Aug. 21, 1983.|
NH Rev Stat § 79-A:12 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 79-A - Current Use Taxation|Section 79-A:12 - Reclassification by Board of Tax and Land Appeals.

    79-A:12 Reclassification by Board of Tax and Land Appeals. –||The board of tax and land appeals may order a reclassification or a denial of a classification of any parcel of land classified under the provisions of this chapter:||I. When a specific written complaint is filed with it by a land owner, within 90 days of being listed as provided by RSA 79-A:5, IV, that a particular parcel of land not owned by him has been fraudulently, improperly or illegally so classified, the complainant shall pay a fee of $10 to the board of tax and land appeals for each specific particular parcel of land complained of. The board of tax and land appeals shall send notice by certified mail to the owner against whose land the complaint is made; or||II. When it comes to the attention of the board of tax and land appeals from any source, except as provided in paragraph I, that a particular parcel of land has been fraudulently, improperly or illegally so classified; or||III. When in the judgment of the board of tax and land appeals any or all of the land so classified in a town or city should be reclassified or denied classification; or||IV. When a complaint is filed with the board of tax and land appeals alleging that all of the land previously so classified in a town or city should be reclassified or denied classification for any reason. The complaint must be signed by at least 50 property taxpayers or 1/3 of the property taxpayers in the city or town, whichever is less.|||Source. 1973, 372:1. 1974, 7:12, eff. Mar. 28, 1974.|